Results 171 to 180 of about 310 (215)
Double Income Taxation Treaties: The O.E.C.D. Draft [PDF]
California Law Review, 1964 Adrian A Kragen
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The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows [PDF]
European Journal of International Law, 2009 Karl P Sauvant
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Bulletin for International Taxation, 2021
The OECD/G20 Base Erosion and Profit Shifting Project has clarified that relief from double taxation under tax treaties does not extend to double non-taxation. This (new) objective of tax treaties is analysed from the perspective of the preamble and the amendments to the OECD Model (2017) and the related case law.
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The OECD/G20 Base Erosion and Profit Shifting Project has clarified that relief from double taxation under tax treaties does not extend to double non-taxation. This (new) objective of tax treaties is analysed from the perspective of the preamble and the amendments to the OECD Model (2017) and the related case law.
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An Analysis of Double Taxation Treaties and their Effect on Foreign Direct Investment
International Journal of the Economics of Business, 2014Double taxation treaties (DTTs) are intended to eliminate double taxation and thereby increase foreign direct investment (FDI). DTTs are also meant to prevent tax evasion which previous literature argues has a negative effect on FDI. Using matching econometrics and a large data set of developed to less developed country-pairs, I show that despite their
Paul L. Baker
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Double Taxation Treaties of African States
Journal of Legal Pluralism and Unofficial Law, 1972(1972). Double Taxation Treaties of African States. The Journal of Legal Pluralism and Unofficial Law: Vol. 4, No. 6, pp. 47-121.
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TAXATION OF INFLUENCERS UNDER THE DOUBLE TAX TREATIES
BUSINESSANDLAW, 2022Influencers have become with time from future trend to integral part of our daily lives. Their activities are also intriguing from tax perspective. The study brings some hypotheses for its through the prism of direct taxes with cross-border elements.
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International Law Reports, 1981
International law in general — Relation to municipal law — Treaties — German — Swiss Double Taxation Treaty — Interpretation of treaty in the event of conflicting provisions of municipal law — The law of the Federal Republic of GermanyTreaties — Interpretation of treaties — Principles and rules of interpretation — German-Swiss Double Taxation Treaty ...
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International law in general — Relation to municipal law — Treaties — German — Swiss Double Taxation Treaty — Interpretation of treaty in the event of conflicting provisions of municipal law — The law of the Federal Republic of GermanyTreaties — Interpretation of treaties — Principles and rules of interpretation — German-Swiss Double Taxation Treaty ...
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Hybrid finance and double taxation treaties
Bulletin for International Taxation, 2009Company finance is traditionally divided into equity and debt, but this does not truly capture the great diversity of the financial instruments available, and hybrid instruments incorporate elements of both equity and debt. From a tax perspective, the classification of hybrid instruments as equity or debt is crucial.
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Abolition of Double Taxation in the Treaty of Lisbon
Bulletin for International Taxation, 2010Following the entry into force of the Treaty of Lisbon and the repeal of Art. 293 of the Treaty Establishing the European Community, must the Member States abolish international juridical double taxation between each other where not covered by secondary EU law directly under the founding treaties of the European Union?
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