Results 21 to 30 of about 55,233 (195)

Tax Competition as a Challenge to the Governance of Global Economy [PDF]

, 2013
The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge - by international cooperation or by national rules, by tax harmonisation or by tax competition?
Kultalahti, Jukka, Penttilä, Seppo
core   +1 more source

Financial instruments in the OECD model tax convention [PDF]

, 2018
How are financial products taxed cross-border? This is subject of about 3,000 double tax treaties between states worldwide, most of which are based on the OECD's international standard template. Having grown over the last 100 years, this “OECD Model Tax Convention” is reaching its (interpretation) limits, in particular through the capital mobility and ...
openaire   +1 more source

Analysis Method of Transfer Pricing Used by Multinational Companies Related to Tax Avoidance and its Consistencies to the Arm's Length Principle

Binus Business Review, 2015
The purpose of this study is to evaluate about how Starbucks Corporation uses transfer pricing to minimize the tax bill. In addition, the study also will evaluate how Indonesia’s domestic rules can overcome the case if Starbucks UK case happens in ...
Nuraini Sari, Ririn Susanti Hunar
doaj   +1 more source

Creation of service permanent establishment in Russian Federation when providing R&D services by foreign specialists

Правоприменение, 2021
The subject. The author examines the criteria of creation of service permanent establishment (PE) in Russia and possibility of creation of this type of PE in providing R&D services in Russia by foreign specialists.The aim of the paper is to confirm ...
E. A. Zakharov
doaj   +1 more source

International Double Taxation. Content, Consequences and Avoidance (I)

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
doaj   +1 more source

Characteristic of mutual Agreement procedure in case of the double taxation treaty between Azerbaijan and Ukraine

Науковий вісник Ужгородського національного університету. Серія Право
The article is dedicated to comparative and legal analysis of the provisions on mutual agreement procedure in Art. 25 of the Convention between the Government of Ukraine and the Government of Azerbaijan Republic on Avoidance of Double taxation and ...
Parviz Arif Hasanov
doaj   +1 more source

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
doaj   +1 more source

Choosing between the UN and OECD Tax Policy Models: An African case study [PDF]

, 2012
Almost all the world's tax treaties are based on precedents found in an OECD model tax convention or a UN model tax convention. Both model divide taxing rights on cross-border investment and business activities.
DAURER, Veronika, KREVER, Richard
core  

Налоговая политика в современном мире: особенности и перспективы, реализация в России [PDF]

, 2017
В статье характеризуются особенности реализации налоговой политики в системе мирохозяйственных связей (включая Россию) в условиях повышенной экономической турбулентности, непредсказуемости и быстрых перемен.
Pogorletskiy, A. I., Погорлецкий, А. И.   +1 more
core   +1 more source

Double Taxation Treaty Interpretation: Lessons from a Case Down Under

Potchefstroom Electronic Law Journal, 2020
In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for
Izelle du Plessis
doaj   +1 more source