Results 181 to 190 of about 310 (215)

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

The Impact of Bilateral Investment Treaties and Double Taxation Treaties on Foreign Direct Investments

SSRN Electronic Journal, 2007
This is an empirical analysis upon the influence of investment agreements (multilateral and bilateral) and double taxation treaties (DTTs) upon foreign direct investment (FDI). A Gravity type and Knowledge-Capital type model is applied, to assess FDI flows from industrialized into developing countries.
openaire   +1 more source

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

The international treaties for the avoidance of double taxation of the republic of Uzbekistan

2019
In the article, the analyses of the issues relating to the tax rates of international treaties for the avoidance of double taxation in the Republic of Uzbekistan. In particular, proposals were made to eliminate the deficiencies in the determination of tax rates in international treaties between the states of Germany and the Russian Federation. Moreover,
openaire   +1 more source

Exemption vs. Credit Method in International Double Taxation Treaties

International Tax and Public Finance, 2004
This paper examines the choice of international double taxation relief methods by two small countries that mutually exchange foreign direct investment. At the first stage, each country chooses between the exemption and the credit method (as prescribed by the OECD model treaty) and at the second stage, each country sets nationally optimal non ...
openaire   +1 more source

Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements

Economic Modelling, 2023
Monika Stachowiak-Kudła, Katarzyna Kopczewska, Janusz Kudła   +2 more
exaly  

Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden

2012
Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. Uppsala 2012. 372 pp. ISBN 978-91-7678-816-5. The study deals with the methods for elimination of double taxation that are applied in double tax treaties.
openaire   +1 more source

Double taxation treaties with Latin America

Intertax, 1973
openaire   +1 more source

Double taxation treaties

2017
openaire   +1 more source

Corporate income tax competition, double taxation treaties, and foreign direct investment

Journal of Public Economics, 1995
Eckhard Janeba
exaly