Results 221 to 230 of about 1,667,886 (256)

Rome Double Tax Convention: The First Multilateral Treaty for the Purpose of Avoiding Double Taxation

2022
This paper presents the story of the world's first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt ...
Popović, Dejan, Kostić, Svetislav
openaire   +1 more source

The Double Taxation Conventions

The University of Toronto Law Journal, 1949
F. E. LaB, F. E. Koch
openaire   +1 more source

Introduction to the Law of Double Taxation Conventions

2010
Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing
openaire   +5 more sources

European double taxation conventions and human rights in a globalized world

2016
Second semester University: Uppsala University.
openaire   +1 more source

Exchange of information under Double Taxation Conventions

2023
openaire   +1 more source

Incongruencies in Double Taxation Conventions

Israel Law Review, 1973
openaire   +1 more source

The History of Double Taxation Conventions in the Pre-BEPS Era

2021
Lang, Michael, Reimer, Ekkehart
openaire   +2 more sources

Territorial scope of double taxation conventions

La détermination du champ d’application territorial des conventions fiscales internationales est tributaire de considérations géographiques, politiques et temporelles de l’État contractant, qui conduisent à un alignement de l’étendue spatiale du système fiscal de l’État contractant au champ d’application territorial des conventions.
openaire   +1 more source

Ways of Restricting the Rights of Taxpayers Under Agreements for the Avoidance of Double Taxation in National Legislation

SAGE Open, 2020
Alexander Gurinovich
exaly  

France-United States: Convention and Protocol on Double Taxation

American Journal of International Law, 1936
Walter E. Edge, null André Tardieu
openaire   +1 more source