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Exemption vs. Credit Method in International Double Taxation Treaties
International Tax and Public Finance, 2004This 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 ...
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2022
This paper presents the story of the world's first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt ...
Popović, Dejan, Kostić, Svetislav
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This paper presents the story of the world's first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt ...
Popović, Dejan, Kostić, Svetislav
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Double Taxation Treaties: Basic Principles and Modern Aspects of Application
Vector Economy, 2021openaire +1 more source
DNA double-strand break repair-pathway choice in somatic mammalian cells
Nature Reviews Molecular Cell Biology, 2019Ralph Scully +2 more
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Non-homologous DNA end joining and alternative pathways to double-strand break repair
Nature Reviews Molecular Cell Biology, 2017Noritaka Adachi, Michael R Lieber
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