Results 21 to 30 of about 247 (134)

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  

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

The complexity of references to the temporarily suspended norms of international tax treaties

Правоприменение
Subject. The article is devoted to the theoretical aspects of the use in the tax legislation of references to the tax treaties provisions, the effect of which was suspended by Decree of the President of Russia dated August 8, 2023 No.
I. A. Khavanova
doaj   +1 more source

Conventions for the avoidance of double taxation as acts of international and domestic law: consequences of applying tax agreements with differences between official language versions. Commentary to the verdict of the Polish Supreme Administrative Court of 18 April 2023, II FSK 400/21

Studia Prawnicze KUL
The author discusses the verdict of 18 April 2023 issued by the Polish Supreme Administrative Court in case II FSK 400/21 concerning the obligations of a Polish entity (tax remitter) in the area of uncollected flatrate corporate income tax – also ...
Joanna Homańczyk
doaj   +1 more source

Mutual Legal Assistance in Tax Matters

Iustinianus Primus Law Review, 2013
The mobility of taxpayers, the number of cross-border transactions and the internationalization of the financial instruments have developed significantly in the last few decades.
Vesna Pendovska, Elena Neshovska Kjoseva
doaj  

Multilingual logical English for double taxation conventions. [PDF]

This paper presents the development of the NILDE research project, with the modelling of a logic rulebased system in the legal domain of double taxation. The translated legal provision is the French-Italian Convention against double-taxation, and it is modelled in Logical English, a controlled natural language layer to Prolog.
Giuseppe Contissa, Alessia Fidelangeli, Galileo Sartor   +2 more
openaire   +1 more source

Making food-related health taxes palatable in sub-Saharan Africa: lessons from Ghana. [PDF]

BMJ Glob Health, 2023
Laar A, Amoah JM, Massawudu LM, Pereko KKA, Yeboah-Nkrumah A, Amevinya GS, Nanema S, Odame EA, Agyekum PA, Mpereh M, Sandaare S, Advocating for Health Coalition.   +11 more
europepmc   +1 more source

The most-favoured-nation clause in tax treaties: tool for potential reduction of withholding income tax applicable to Chile and Canada

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013
Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses.
Renée Antonieta Villagra Cayamana, Jorge Antonio Villagra Cayamana   +1 more
doaj  

Taxation of Capital Gains in Spanish Tax Treaties: The Belgium-Spain Double Taxation Convention on Income and Capital [PDF]

Intertax, 2004
This paper is intended to analyse the treatment of capital gains in Spanish tax treaties. In particular, the author focuses on the new provision on the taxation of capital gains as a consequence of the alienation of shares in the Belgium-Spain double tax treaty.
openaire   +2 more sources

Financing child rights in Malawi. [PDF]

BMC Public Health, 2023
Etter-Phoya R, Manthalu C, Kalizinje F, Chigaru F, Mazimbe B, Phiri A, Chimowa T, Ligomeka W, Hall S, O'Hare B.   +9 more
europepmc   +1 more source