Results 21 to 30 of about 4,316,250 (333)

Basic legal instruments of mutual assistance in tax matters in European Union [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2011
This paper presents the basic legal instruments of mutual assistance in tax matters in the field of direct and indirect taxation in European union, forms of mutual assistance and its importance in fight against international tax evasion and international
Cvjetković Cvjetana
doaj   +1 more source

The Effect of Tourism Taxation on International Arrivals to a Small Tourism-Dependent Economy

Journal of Travel Research, 2021
This paper examines the effects of tax policies on international tourist arrivals to the Maldives using the fully modified ordinary least squares (FMOLS) panel data method. The Maldives is chosen as a case study because the nation is heavily dependent on
F. Adedoyin, N. Seetaram, Marta Disegna, G. Filis   +3 more
semanticscholar   +1 more source

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Journal of Legal Studies, 2020
Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel, Jimon Ștefania Amalia   +1 more
doaj   +1 more source

The Use of Contractual Arrangements by the U.S. International Tax Law to Distinguish between Royalties and Remuneration for Services

Московский журнал международного права, 2008
This article written by Artem Fokin (LL.M.), a New York tax attorney practicing in the area of international taxation, taxation of mergers and acquisitions, and taxation of derivatives, discusses the interplay between U.S. international tax law and other
A. V. Fokin
doaj   +1 more source

Co-Predatory Rule: International Cooperation with Respect to Cryptocurrency Taxation in Russia and Belarus

Hatfield Graduate Journal of Public Affairs, 2020
This article presents an example of how globalization and digitization force states to rely on international organization. Examining tax policy with respect to cryptocurrency—an innovative, global technology—the implication is that a state levying taxes ...
Jim Mignano
doaj   +1 more source

The Emerging International Taxation Problems [PDF]

International Journal of Financial Studies, 2018
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was
Yang, James G. S., Metallo, Victor N. A.
openaire   +2 more sources

Analysis of changes in the institutional mechanism of taxation of natural persons and legal entities in Ukraine

Ekonomìčnij Vìsnik Nacìonalʹnogo Tehnìčnogo Unìversitetu Ukraïni "Kiïvsʹkij Polìtehnìčnij Institut", 2015
The article investigates changes in the institutional mechanism of taxation of natural persons and legal entities in Ukraine. The author, based on research concepts «institution», «institutional mechanism» proposed by a number of specialists was formed ...
Алла Володимирівна Гречко
doaj   +1 more source

Patriotism, Taxation and International Mobility [PDF]

SSRN Electronic Journal, 2009
For patriotic citizens, living in their native country is intrinsically preferable compared to living in the diaspora. In this paper, we analyze the implications of such a patriotic lock-in in a world with international migration and redistributive taxation.
Qari, Salmai, Konrad, Kai A., Geys, Benny   +2 more
openaire   +10 more sources

EDUCATIONAL MODELS FOR THE INTERNATIONAL CONTRACT FOR THE AVOIDANCE OF DOUBLE TAXATION - with emphasis on the countries of the Western Balkans [PDF]

Human Research in Rehabilitation, 2022
The purpose of the manuscript is limited exclusively to assessing the role and legal nature of the international contract for the avoidance of double taxation.
Armand Krasniqi, Diamanta Sojeva
doaj   +1 more source

OBJECT OF TAXATION UNDER DIGITALIZATION

RUDN Journal of Law, 2020
The article investigates the problem of content change of the concept object of taxation in the Russian tax law on the path to digital economy. The purpose of the article is to analyze the provisions of the Russian tax legislation, international norms ...
Olga I. Lyutova
doaj   +1 more source