Tax Treaty Interpretation in Spain [PDF]
, 2001 This paper provides insight in the interpretation of Spanish double taxation conventions. Taking as a premise the Vienna Convention on the Law of Treaties and the wording of Article 3(2) OECD Model Convention, the authors explore the relevance of mutual ...
Ribes Ribes, Aurora +1 more
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Controlled foreign companies: influence on the sovereignty of the national tax base
Entrepreneurship and Sustainability Issues, 2020 World experience in economic development over recent periods indicates that, despite periodically occurring crisis situations, including globalization processes appearing all over specific countries, Such situations consistently develop on a more ...
Liudmila Ivanovna Khoruzhy +5 more
doaj +1 more source
The Structure of the Asymmetric Tax Treaty Network: Theory and Implications [PDF]
, 2007 Certain parts of the international tax system are largely unexplored from a structural perspective. One prominent example is the asymmetric tax treaty network, i.e., the network that consists of bilateral tax treaties concluded between developed and ...
Baistrocchi , Eduardo A.
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El instrumento esencial en la fiscalidad internacional: los convenios de doble imposición. Diferencias y semejanzas entre el modelo de convenio para eliminar la doble imposición y prevenir la evasión fiscal de la OCDE, ONU y Comunidad Andina [PDF]
, 2015 El artículo destaca la importancia de los Convenios de Doble Imposición en el contexto de la fiscalidad internacional. Actualmente existe una red mundial de más de 3000 Convenios y la gran mayoría se basan en el Modelo de Convenio de la OCDE o en el ...
Pedrosa López, José Carlos
core
Journal of Legal Studies, 2019 International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a
Dumiter Florin +2 more
doaj +1 more source
Taxation of International Performing Artistes: the problems with Article 17 OECD and how to correct them [PDF]
, 2006 This thesis is about the taxation of international performing artistes. Their performance income is often generated in many countries other than their country of residence, and this performance income is subject to special tax treatment.
Molenaar, D. (Dick)
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The mutual agreement procedure and arbitration of double taxation disputes
ACDI: Anuario Colombiano de Derecho Internacional, 2008 It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) oftransnational commercial enterprises.
Ilias Bantekas
doaj
Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]
, 2019 This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
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Journal of Economic and Financial Sciences, 2017 Most tax treaties (including South ...
Lee-Ann Steenkamp
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Arbitration under the OECD Model Convention: Follow-up under Double Tax Conventions: An Evaluation
Intertax, 2014 On 18 July 2008, the OECD Council adopted amendments to the OECD Model Convention, by which inter alia the mutual agreement procedure of Article 25 was supplemented with an arbitration clause. This clause provides for a mandatory arbitration procedure if contracting states fail to reach a mutual agreement within a two-year period if the taxpayer ...
openaire +2 more sources