Results 291 to 300 of about 448,135 (320)

Information Sharing and International Taxation: A Primer

International Tax and Public Finance, 2006
The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a—probably ‘the’—central issue on the international tax policy agenda. Yet this refocusing of the debate on international taxation—away from parametric tax coordination and towards strengthening information exchange—has gone largely ...
Keen, M., Ligthart, J.E.
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International Company Taxation

2012
Taxpayers organize their economic activities in different legal forms, most notably sole proprietorships, partnerships and corporations. Civil law distinguishes between natural persons and legal persons. Sole proprietors are always natural persons, whereas the legal status of organizations depends on their corporate form.
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Survey on International Taxation

SSRN Electronic Journal, 2015
Globalization and the increasing trend in reduction of trade barriers have propelled businesses to capture growing levels of activity across borders. The range of such activities has been equally dispersed between the pursuit of new markets for products and services, and in the quest for more economical means of production and other value-added ...
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International Taxation

2020
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International Taxation

2022
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Taxation: International

2023
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International Taxation

1981
Douglas Wood, James Byrne
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International capital taxation

2007
Rachel Griffith, James Hines, Peter Birch Sørensen   +2 more
  +4 more sources

International and Domestic Double Taxation

Financijska praksa, 1998
U radu je izvršena sistematizacija različitih vrsta dvostrukog oporezivanja, pri čemu su kao kriteriji sistematizacije korišteni 1. općenitiji kriterij područja (u smislu područja jedne ili više država) na kojem je nastao fenomen dvostrukog oporezivanja, i 2., u okviru prethodnog kriterija, hijerarhijski položaj tijela porezne vlasti čijim djelovanjem ...
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International Double Taxation

2004
Dvostruko oporezivanje postoji ako ista činjenična i pravna osnova dododi do nastanka najmanje dviju poreznih obveza, tako da porezni obveznik plaća dva ili više poreza različitim poreznim vlastima. Iz ove definicije može se zaključiti da se učinak dvostrukog oporezivanja čini neopravdanim i nepravednim.
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