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Beneficial ownership of income as an antiabusive measure in Serbian Tax Law [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu, 2020
The Serbian Corporate Income Tax Act contains a provision on the beneficial ownership of income (hereinafter: the BO provision), which is one of the conditions for the application of the preferential tax rate on income tax after tax deduction, which is ...
Vasović Miloš
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A Critical Review of Mechanisms of Tax Information Exchange Agreements [PDF]

پژوهش‌نامۀ انتقادی متون و برنامه‌های علوم انسانی, 2021
The principle of information flow, also known as the exchange of information, has been recognized in the field of international tax law and tools and mechanisms have been considered for its realization including the mechanisms of tax information exchange
Vahid Asadzadeh, Seyed Ghasem Zamani
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TAX TREATY ARBITRATION

Herald of The Euro-Asian Law Congress, 2018
Introduction: this article reviews the cross-border tax disputes resolution practice in Russia and evaluates the prospects for the development of new mechanisms for the resolution of tax disputes arising from cross-border relations, including tax arbitration.
DANIL VINNITSKIY, ANDREY SAVITSKIY, EVGENIY PUSTOVALOV   +2 more
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Measuring Tax Treaty Negotiation Outcomes: The Actionaid Tax Treaties Dataset [PDF]

SSRN Electronic Journal, 2016
capital gains tax; corporation tax; double taxation agreement; foreign direct investment; sub-Saharan Africa; Asia; tax treaty; withholding tax.
openaire   +2 more sources

Nationality non-discrimination in Serbian tax treaty law [PDF]

Anali Pravnog Fakulteta u Beogradu, 2014
This paper deals with the nationality non-discrimination provision in Serbian double taxation treaties. First the author analyses the historical development of the nationality non-discrimination clause found the in the OECD Model Tax Convention and ...
Kostić Svetislav V.
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An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case

Journal of Economic and Financial Sciences, 2017
Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model').
Lee-Ann Steenkamp
doaj   +1 more source

Not Just for Americans: The Case for Expanding Reciprocal Tax Exemptions for Foreign Investments by Pension Funds [PDF]

The School of Public Policy Publications, 2014
From provision of OAS, GIS and CPP to the favourable taxation of Registered Pension Plans and RRSPs , Canada’s government has long focused policy efforts on better ensuring that working Canadians approach retirement with sufficient income supports in ...
Jack M. Mintz, Stephen R. Richardson
doaj   +4 more sources

Tax Treaties

, 2022
Abstract In this chapter, Martin Hearson explains why taxation treaties should be understood as assets that coordinate activity within global wealth chains. Hearson describes how multinational enterprises have changed their use of tax treaties.
openaire   +1 more source

The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective

Journal of Economic and Financial Sciences, 2017
Most tax treaties (including South ...
Lee-Ann Steenkamp
doaj   +1 more source

European Union, cross-border business activities and treaties on avoiding double taxation [PDF]

Megatrend Revija, 2018
The development of the European Community and the founding of the European Union (EU) led to the new legal order in Europe. Supremacy of the EU law, Community loyalty, fundamental freedom and the principle of non-discrimination caused specific treatment ...
Stojanović Snežana R.
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