Results 181 to 190 of about 775,996 (234)
Some of the next articles are maybe not open access.
Beneficial Ownership in Tax Law and Tax Treaties
2020This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap ...
openaire +1 more source
Qualifikation of the Digital Services Tax Under Tax Treaties
Intertax, 2019peer ...
Hohenwarter, Daniela +3 more
openaire +3 more sources
Expatriation Tax – Renouncing a Tax Treaty
SSRN Electronic Journal, 2012In this article, the author considers the implications of the various US expatriation tax regimes that have been enacted over the years, with special emphasis on renouncing a tax treaty. The author also suggests possible improvements to the current US expatriation regime.
openaire +1 more source
Bulletin for International Taxation, 2021
The international tax architecture is dominated by thousands of bilateral treaties. However, multilateral tax treaties (MTTs) are also present in growing numbers. Recent developments have pointed the way to a possible future growth in MTTs. This article examines the advantages and disadvantages of MTTs, and considers their possible future role.
openaire +1 more source
The international tax architecture is dominated by thousands of bilateral treaties. However, multilateral tax treaties (MTTs) are also present in growing numbers. Recent developments have pointed the way to a possible future growth in MTTs. This article examines the advantages and disadvantages of MTTs, and considers their possible future role.
openaire +1 more source
2011
The article examines the interrelation between European VAT and tax treaties.
openaire +2 more sources
The article examines the interrelation between European VAT and tax treaties.
openaire +2 more sources
Bulletin for International Taxation, 2009
The author, in this “Tax Treaty News”, considers various recent Belgian, Canadian and US treaty cases of note, as well as commenting on the October 2010 meeting of the UN Committee of Experts on International Cooperation in Tax Matters regarding the anticipated 2011 UN Model Tax Convention.
openaire +1 more source
The author, in this “Tax Treaty News”, considers various recent Belgian, Canadian and US treaty cases of note, as well as commenting on the October 2010 meeting of the UN Committee of Experts on International Cooperation in Tax Matters regarding the anticipated 2011 UN Model Tax Convention.
openaire +1 more source
2016
This chapter describes and explains how tax treaties operate in cross-border transactions. The situs of an international investment is often determined by the existence of a low tax, reducing a tax treaty in force. However, careful examination must be made as several countries have adopted anti-tax-treaty provisions to challenge treaty benefits to some
openaire +1 more source
This chapter describes and explains how tax treaties operate in cross-border transactions. The situs of an international investment is often determined by the existence of a low tax, reducing a tax treaty in force. However, careful examination must be made as several countries have adopted anti-tax-treaty provisions to challenge treaty benefits to some
openaire +1 more source
2017
The prevailing view regarding tax treaties emphasizes their role as the indispensable mechanism for alleviating double taxation of international transactions. Policymakers assume that tax treaties benefit everyone involved. By reducing the burden of double taxation, the treaties facilitate the free movement of capital, goods and services, and help ...
openaire +1 more source
The prevailing view regarding tax treaties emphasizes their role as the indispensable mechanism for alleviating double taxation of international transactions. Policymakers assume that tax treaties benefit everyone involved. By reducing the burden of double taxation, the treaties facilitate the free movement of capital, goods and services, and help ...
openaire +1 more source
Tax Treaty Monitor: Tax Treaty News
Bulletin for International Taxation, 2009openaire +1 more source
Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa
International Tax and Public Finance, 2020Jan Loeprick, Sebastian Beer
exaly