Results 81 to 90 of about 247 (134)

Double Taxation Conventions in the Case Law of the CJEU

Intertax, 2018
This Essay analyzes the jurisdiction of the CJEU regarding the interpretation of Double Taxation Conventions, by examining the relevant case law of the CJEU. It further investigates the interplay between the Fundamental Freedoms and the Double Tax Conventions.
exaly   +3 more sources

DOUBLE TAXATION CONVENTIONS AND THEIR IMPLEMENTATION IN ROMANIA [PDF]

open access: possibleJournal of Applied Economic Sciences, 2011
The need to conclude bilateral agreements on avoidance of double taxation is determined by the fact that national tax regulations differ from state to state. In the same time unilateral tax measures adopted by national law to avoid double taxation don’t correspond to tax legislation of all countries with which Romania has economic relations. To avoid
Mihail ANTONESCU, Ligia ANTONESCU
openaire  

Causes and effects of the international double taxation. Solutions of the conventions, model for avoiding the international double taxation [PDF]

open access: possibleFinance - Challenges of the Future, 2010
There are more frequent the situations when the same person has a political, economic or social relationship with two or more states , carrying on activities from which they obtain income or owning assets in many states. The double taxation may constitute a real barrier in the way of the economic technical-scientific cooperation, of setting-up of ...
Marius HERBEI, Sorin DUDAS, Aura COSTEA
openaire  

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

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