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Impact of double taxation treaties on cross border Mergers & Acquisitions
, 2017 openaire +2 more sources
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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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Do double taxation treaties increase foreign direct investment to developing countries?
Journal of Development Studies, 2007AbstractThis chapter examines whether double taxation treaties (DTTs) attract more foreign direct investment (FDI) to developing countries. It begins by describing the importance of foreign investment to developing countries and illustrates the growth of DTTs.
Eric Neumayer
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Double Taxation Treaties: A Double‐Edged Sword in Attracting Real and Phantom Investments?
World EconomyABSTRACT 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 +1 more
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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 ...
openaire +1 more source