Results 211 to 220 of about 17,806 (264)
Some of the next articles are maybe not open access.
International Tax Law and Corporate Law
2023Abstract This chapter studies the relationship between international tax law and corporate law. Corporate law refers to the body of laws that govern relations between companies, organizations, and businesses. The chapter looks at the practical aspects of the interaction between corporate and tax laws and the tax outcomes of international
Marcos André Vinhas Catão +1 more
openaire +1 more source
International Tax Law and International Trade Law
2023Abstract This chapter illustrates the relationship between international tax law and international trade law by placing both disciplines in the ‘integration law’ perspective of removing obstacles to cross-border economic activity. It explores in particular how states have collectively agreed to limit their international taxing powers ...
openaire +1 more source
International Tax Law and Private International Law
2023Abstract This chapter describes the relationship between international tax law (ITL) and private international law (PIL). ITL governs relations between states and must, in this sense, respect public international law. It aims to ensure that taxes are levied, even in situations involving a foreign element, and, in this respect, it is ...
openaire +1 more source
International Tax Law- Status Quo, Trends and Perspectives
SSRN Electronic Journal, 2021Abstract This chapter addresses the status quo, trends, and perspectives in international tax law. The international tax regime (ITR) is based on two principles: the benefits principle and the single-tax principle (STP). The benefits principle gives the primary right to tax passive (investment) income to residence jurisdictions, and the ...
openaire +1 more source
International and European tax law
2022The textbook discusses the subject, principles, sources of international tax law and European tax law, as well as the content of these tax relations. The main attention is paid to the development of the concept of permanent representation in international tax law, issues of avoiding double taxation and countering unfair tax competition.
Ol'ga Sobol' +5 more
openaire +1 more source
International Tax Law and Development
2023Abstract This chapter discusses international tax law and development in the framework of the Sustainable Development Goals (SDGs), and their predecessor, the Millennium Development Goals (MDGs). It explores the place of taxation in the global development project, including its role in financing for development and the argument that ...
Miranda Stewart, Prasanna Nidumolu
openaire +1 more source
Sources of Law and Legal Methods in International Tax Law
2023Abstract This chapter provides an overview of the sources of international tax law and methods of application and interpretation of the applicable rules. Sources are diverse and spread over numerous laws and official documents. A categorization covers three pillars: domestic law, international law, and European law. As any branch of law,
openaire +2 more sources
European Tax Law and International Tax Law
2015The present article, before analysing the relationship between international tax law and European tax law, first of all wonders whether or not an international tax law even exists, as a complex of common principles justifying the allocation of taxing powers amongst States in a cross-border context, and, in case of positive answer, which are its ...
openaire +1 more source
2013
Abstract This chapter discusses the extent of the international tax law. It primarily revolves around the rules on taxation in cross-border contexts. National tax law reaches out to bases of taxation located abroad, while a State’s tax jurisdiction extends to foreign individuals who earn income or hold property within the State.
openaire +1 more source
Abstract This chapter discusses the extent of the international tax law. It primarily revolves around the rules on taxation in cross-border contexts. National tax law reaches out to bases of taxation located abroad, while a State’s tax jurisdiction extends to foreign individuals who earn income or hold property within the State.
openaire +1 more source