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
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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
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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
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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
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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
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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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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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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
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