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Considerations Regarding the International Taxation [PDF]
Theoretical and Applied Economics, 2007 Taxation, an essential element of an efficient public finance system, is the best way for collecting income to achive the public expenditures programs and, in the same time, a way to redistribute the income, in order to get rid of poverty and to ensure ...
Tatiana Mosteanu, Mihaela Iacob
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International Double Taxation. Content, Consequences and Avoidance (II)
CECCAR Business Review, 2020 This paper investigates the choice of international double taxation avoidance methods by two different companies engaged in cross border economic relations, in countries that mutually exchange foreign direct investment.
Adriana CAZACU
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Generally, international passenger transport is exempt from the value added tax, in the case of air transport. International road passenger transport is however liable to taxation.
Milena Otavová, Veronika Sobotková
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Financial implications of globalization and new technologies Ukraine international relations [PDF]
SHS Web of Conferences, 2021 Research background: The world will change radically after the COVID-2019 pandemic. The transformation of financial globalization is already taking place.
Calinescu Tetyana +2 more
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Economic Growth or Regress – Scenarios and Bibliometric Analysis on Single Taxation vs. Progressive Taxation [PDF]
Revista de Studii Financiare, 2023 The discussion on single taxation vs. progressive taxation returns periodically and always in times of budgetary crisis, which in turn induces the economic crisis and not the other way around, as normal.
Ramona-Ionela Haraguș +2 more
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Journal of Economic and Financial Sciences, 2014 This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into ...
David Costa, Lilla Stack
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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
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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 +1 more
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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
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Evaluating the Effectiveness of the Tax System and Incentives: Criteria and Methods in Russian and International Research [PDF]
AlterEconomics, 2023 The task of evaluating the effectiveness of the tax system is crucial for two main reasons. Firstly, it aligns with global efforts to improve financial transparency and combat economic inequality.
Artem V. Rozenberg
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