Results 71 to 80 of about 1,562,509 (192)
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 +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
Environmental Taxes and Economic Welfare: The Welfare Cost of Gasoline Taxation in the U.S. 1959-1999 [PDF]
The purpose of this paper is to provide reasonable estimates for the welfare cost of environmental tax reform in the U.S. economy. Unlike most previous studies that empirically evaluate the deadweight cost of taxation, the model employed here considers ...
Seung-Rae Kim
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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
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The OECD Dispute Resolution System in Tax Controversies
LawsThe 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
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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
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Latest results from Double Chooz
, 2017 Double Chooz is a short-baseline neutrino disappearance experiment. It detects ν̄e produced in the power plant of Chooz, France, where is located. The main goal of the experiment is the measurement of θ13 mixing angle and in 2011 for the first time the ...
Minotti A., Double Chooz collaboration
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مجلة البحوث في العلوم المالية و المحاسبةThis 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
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