Results 41 to 50 of about 4,439 (164)

Transfer Prices Implication Upon Tax System. The Romanian Experience

Journal of Legal Studies, 2017
Transfer prices are a top field in financial and legal scientific research and practical activity. Although this research field is still in the beginning, due to its complexity, as well as it’s inter-, multi- and transdisciplinarity, it can be noted that
Dumiter Florin, Boiță Marius
doaj   +1 more source

Impact of double taxation treaties on cross-border acquisitions

Notas Económicas, 2019
In order to evaluate the impact of Double Taxation Treaties (DTTs) on the Foreign Direct Investment (FDI), we analysed the impact of a DTT implementation on both the number of cross-border acquisitions and the average value of M&A deals between companies
Catarina Pinto, Miguel Sousa
doaj   +1 more source

Double taxation conventions, structure and evolution of the american tax system

Journal of Legal Studies, 2016
This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to
Dumiter Florin, Berlingher Daniel, Opret Anca, Todor Silvia   +3 more
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Multilateral Convention (MLI) – Tax Evolution or Revolution?

Studia Iuridica Lublinensia, 2018
The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris.
Agnieszka Franczak
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Taxation of Non – Resident Legal Entities in Romania. Case: Rmms vs. Anaf Brăila

Journal of Legal Studies, 2018
The taxation of non - resident economic entities supposes the establishment of an administrative framework as fair, efficient, effective and comprehensible as possible, fact due to the multifaceted nature of the concept of profits generated by an ...
Dumiter Professor Florin, Jimon Ștefania   +1 more
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Methods of Mitigating Double Taxation [PDF]

, 2002
This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate double taxation in corporations where the marginal investment is financed with ...
openaire   +2 more sources

El principio de no discriminación contenido en la Decisión 578 de la Comunidad Andina de Naciones y las rentas de capital

Thēmis, 2013
Discrimination concerning taxpayers is often found in every tax system, which allows double tax burden to happen. It is for this reason that agreements such as the Double Taxation conventions and the Andean Community Resolution 578 arise, which refer to ...
Tulio Tartarini Tamburini
doaj  

Advance Pricing Agreements and Double Taxation – Key Concepts in the Context of Transfer Pricing [PDF]

Ovidius University Annals: Economic Sciences Series, 2017
The paper presents the main advantages and disadvantages of an advance pricing agreement (APA), illustrates a practical example regarding a situation of double taxation of results and presents a comparative analysis between the number of advance pricing ...
Ignat (Neacsu) Ioana
doaj  

The OECD Dispute Resolution System in Tax Controversies

Laws
The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
doaj   +1 more source

Mechanisms for Eliminating International Double Taxation in Algerian Tax Regulations An Overview of the Algeria-UK Tax Treaty

مجلة البحوث في العلوم المالية و المحاسبة
This study aims to attain a critical and essential objective to clarify and understanding the role of international tax treaties in the international taxation practices.
Mohamed Fouad HENNI
doaj