Results 41 to 50 of about 1,562,509 (192)

BEPS 2.0 Pillar I solutions on mechanisms of tax dispute resolutions

Prawo Budżetowe Państwa i Samorządu, 2023
The purpose of the article is to present the basic assumptions of Pillar I of BEPS 2.0 and to identify areas of potential disputes on the background of the application of the new mechanisms. The article will briefly outline preventive mechanisms aimed at
Małgorzata Duda-Plesińska
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German Tax System: Double Taxation Avoidance Conventions, Structure and Developments

Journal of Legal Studies, 2015
This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions.
Dumiter Florin, Turcas Florin, Opret Anca   +2 more
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Trends in resolution of disputes in the field of direct taxation (review of the conference “Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”, Vienna, November 8–10, 2018)

Правоприменение, 2018
The report on the scientific conference “Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”) is presented in the paper.
K. Ponomareva
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The importance and effects of BEPS multilateral convention in international tax law [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu, 2017
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20.
Popović Dejan, Ilić-Popov Gordana
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The international aspects of the European common consolidated corporate tax base (CCCTB) and their interaction with third countries [PDF]

, 2013
This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country ...
Ali, Eid Ashry Gaber
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Taxation of income from international transportation in the Russian Federation: collisions of Article 309 of the Tax Code of the Russian Federation, judicial practice, and legislative perspectives

Jus Strictum
This paper analyzes the legal collisions within Article 309 of the Tax Code of the Russian Federation (RF TC), which governs the taxation of income from international transportation, as well as the issues concerning income sourcing and double taxation ...
Elena V. Chuklova, Nadezhda V. Molchanova   +1 more
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A South African perspective on value-added tax on international mobile telecommunication services

Journal of Economic and Financial Sciences, 2015
The purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No.
Anculien H. Schoeman, Theuns L. Steyn, Karl Homeier   +2 more
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Annual report of the State of Ohio Department of Taxation (Online); Other title: Annual report; Other title: Ohio Department of Taxation ... annual report; Other title: Annual report & retrospective

Electronic coverage as of 8/3/2011: 1998-; Year ends June 30.; Vol. for 2018, last year in office of Tax Commissioner Joseph W.
Ohio. Department of Taxation.
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ABORDĂRI CONCEPTUALE ALE IMPUNERII VENITURILOR ŞI CAPITALURILOR DIN ACTIVITATEA ECONOMICĂ INTERNAŢIONALĂ

Studia Universitatis Moldaviae: Stiinte Umanistice, 2007
Double taxation is an everlasting international problem that causes fiscal pressure growth and occurrence of tax evasion, slows down economic activities, reduces investment attractiveness and, as a result, reduces to minimum budgetary financial resources
USM ADMIN
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Conventions to Avoid Double Taxation, Deficient Aspects [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
This paper aims to empirically analyze the transnational double taxation issue, starting from the legal framework and showing through examples and situations, the manifestations of the double taxation phenomenon. The importance of the study is of extreme
Flavius Valentin Jakubowicz
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