Results 171 to 180 of about 303 (216)

Barriers and Opportunities for WHO "Best Buys" Non-communicable Disease Policy Adoption and Implementation From a Political Economy Perspective: A Complexity Systematic Review. [PDF]

Int J Health Policy Manag
Loffreda G, Arakelyan S, Bou-Orm I, Holmer H, Allen LN, Witter S, Ager A, Diaconu K.   +7 more
europepmc   +1 more source

Impact of double taxation treaties on cross border Mergers & Acquisitions

, 2017
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From the Avoidance of Double Taxation to the Avoidance of Double Non-Taxation: The Changing Objectives of Tax Treaties

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.
exaly   +2 more sources

An Analysis of Double Taxation Treaties and their Effect on Foreign Direct Investment

International Journal of the Economics of Business, 2014
Double 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
exaly   +2 more sources

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.
exaly   +2 more sources

Scope Of International Treaties To Avoid Double Taxation

Competitiveness and Innovation in the Knowledge Economy, 2023
The conventions concluded by the Republic of Moldova on the notion of "person" do not include the element of society, replacing it with the notion of a legal entity. Data: However, the conventions concluded by the Republic of Moldova in the article that will refer to the general definitions (art. 3), will not even refer to the content of a legal person,
exaly   +2 more sources

Double Taxation Treaties: A Double‐Edged Sword in Attracting Real and Phantom Investments?

World Economy
ABSTRACT Double taxation treaties (DTTs) are bilateral agreements designed to alleviate double taxation, enhance international trade and attract foreign direct investment (FDI). Despite these intentions, the actual effectiveness of DTTs remains controversial.
Nourat Al Hayat Guigma, Pegdéwendé Nestor Sawadogo   +1 more
exaly   +2 more sources

Double Taxation Treaties and Trusts - Part II

Trusts & Trustees, 1999
exaly   +2 more sources

The New Double Taxation Treaties between Austria and France

Intertax, 1996
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TAXATION OF INFLUENCERS UNDER THE DOUBLE TAX TREATIES

BUSINESSANDLAW, 2022
Influencers 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.
openaire   +1 more source