Legal principles of interpretation of international conventions on avoidance of double taxation
Alʹmanah pravaThe legal principles of interpretation determine the basic principles by which the content and means of application of legal norms are determined. They are defined as general principles and methods used in the interpretation of legal acts to determine their true meaning and apply them to specific situations.
L. D. Timchenko, V. P. Kononenko
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The Taxation of Capital Gains in Double Tax Convention Models
, 2014 The article deals with the taxation of capital gains in cross-border situations, according to the relevant provision in the different Model Conventions (OECD, UN, and US). Following an introduction to the topic, the article analyzes the concept of capital gains, as well as the allocation rules applicable to gains derived from the alienation of ...
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Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties. [PDF]
Int Tax Public Financ, 2021 Petkova K.
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