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 cross-border digital transactions: development of approaches to income classification
Правоприменение, 2021 The subject. The developing approaches towards the classification of various types of income received as a result of electronic transactions for the purposes of domestic tax legislation and double tax treaties at the level of international tax governance
N. S. Milogolov, A. B. Berberov
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Application of the MLI Convention as a means of ensuring the constitutional obligation to pay taxes
Конституційно-правові академічні студії, 2023 The purpose of the article is to determine the consequences of the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Instrument (MLI) in Ukraine, to evaluate it ...
Yaroslav Hretsa
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Not Just for Americans: The Case for Expanding Reciprocal Tax Exemptions for Foreign Investments by Pension Funds [PDF]
The School of Public Policy Publications, 2014 From provision of OAS, GIS and CPP to the favourable taxation of Registered Pension Plans and RRSPs , Canada’s government has long focused policy efforts on better ensuring that working Canadians approach retirement with sufficient income supports in ...
Jack M. Mintz, Stephen R. Richardson
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Journal of Legal Studies, 2019 International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a
Dumiter Florin +2 more
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The history of double tax conventions in Croatia
Financial Theory and Practice, 2014 After a short introduction, the authors briefly describe the national experience in handling the problems of international double taxation through double tax conventions.
Hrvoje Arbutina +1 more
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International Double Taxation [PDF]
, 2012 International double taxation is subjecting direct to the same tax and taxable materials for the same period of time, by the public authorities from different countries.The advent of double taxation is due to the manner in which criteria are applied to ...
Radu, Marius Eugen
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FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION
International Journal of Innovative Technologies in Economy, 2018 The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due.
Tetiana Yarotska, Svitlana Fedchuk
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International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania) [PDF]
Theoretical and Applied Economics, 2010 The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc.
Cornelia LEFTER, Simona CHIRICĂ
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Taxing corporate profits in the EU : a comparative study. A comparison of the Portuguese, British and Dutch systems. [PDF]
, 1996 PhDThis work aims to explore the main distortionary features arising from the economic double taxation of distributed profits in three member states of the European Union: Portugal, United Kingdom and the Netherlands.
Teixeira, Gloria
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