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The Double Taxation Trap: The Impact Of Residential Status On International Tax Planning
Manasvi Chaturvedi
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Determinants of Beverage Consumption in Young Adults: A Multicenter Cross-Sectional Study Across Seven Major Geographic Regions of China. [PDF]
Zhou S +7 more
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Elimination and Prevention of International Double Taxation
Johann Hattingh
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2023
Published online: 19 September 2023 The OECD has been involved in international tax governance since the mid-20th century, in the wake of the pioneering work of the League of Nations on international double taxation. Initially focused on developing a network of bilateral tax treaties via the OECD Model Tax Convention, the OECD has over the years ...
AIT ABDELLOUHAB, Faycal +1 more
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Published online: 19 September 2023 The OECD has been involved in international tax governance since the mid-20th century, in the wake of the pioneering work of the League of Nations on international double taxation. Initially focused on developing a network of bilateral tax treaties via the OECD Model Tax Convention, the OECD has over the years ...
AIT ABDELLOUHAB, Faycal +1 more
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Headquarter relocations and international taxation [PDF]
This paper examines the extent of international headquarter relocations worldwide. About 6 percent of all multinationals relocated their headquarter to another country in the 1997-2007 period. The paper presents empirical evidence on the role of tax in these relocation decisions.
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INTERNATIONAL DOUBLE TAXATION: DSOUBLE TAXATION AGREEMENTS (DTA)
SCIENTIFIC WORK, 2021As a result, present taxation, avoidance of double taxation and Double Taxation Agreements (DTA) are important elements of international trade relations. All states are interested in harmonizing tax systems to expand trade and other ties with each other.
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Redistribtion Through Taxation: An International Comparison [PDF]
Income tax progressivity is studied using Generalized Entropy measures of inequality. Luxembourg Income Study data sets for ten countries are used for international comparative purposes and analysis. Progressivity indices are generated using the Generalized Entropy family as well as Atkinson measures.
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