Results 261 to 270 of about 43,000 (308)

Bridging the gap in obesity research: A consensus statement from the European Society for Clinical Investigation. [PDF]

Eur J Clin Invest
Carbone F, Després JP, Ioannidis JPA, Neeland IJ, Garruti G, Busetto L, Liberale L, Ministrini S, Vilahur G, Schindler TH, Macedo MP, Di Ciaula A, Krawczyk M, Geier A, Baffy G, Faienza MF, Farella I, Santoro N, Frühbeck G, Yárnoz-Esquiroz P, Gómez-Ambrosi J, Chávez-Manzanera E, Vázquez-Velázquez V, Oppert JM, Kiortsis DN, Sbraccia P, Zoccali C, Portincasa P, Montecucco F.   +28 more
europepmc   +1 more source

Implication of double taxation treaties: A systematic literature review and bibliometric analysis

International Journal of Research in Finance and Management
Firdous Ahmad Hurrah, Mushtaq Ahmad Bhat, Khalid Ashraf Chisti   +2 more
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Confusion Worse Confounded: What Boake Allen Teaches Us About the (Non-)Incorporation and Interpretation of Double Taxation Treaties in the United Kingdom

, 2009
Ronald Kalungi
openalex   +1 more source

International Taxation and Multinational Activity [PDF]

James R. Hines Jr.
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Double Taxation Treaty Case

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 ...
openaire   +1 more source

Double Taxation Treaties of African States

The 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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Hybrid finance and double taxation treaties

Bulletin for International Taxation, 2009
Company 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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rgaining over the Avoidance of Double Taxation: Evidence from German Tax Treaties

FinanzArchiv, 2009
Previous empirical studies have mainly analyzed tax competition, neglecting the role of tax cooperation in international taxation. We focus on German double taxation agreements (DTAs) and show for up to 45 tax treaties that the bargaining outcomes depend on investment asymmetries between the countries.
Thomas Rixen, Peter Schwarz
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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.
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Abolition of Double Taxation in the Treaty of Lisbon

Bulletin for International Taxation, 2010
Following 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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