Results 11 to 20 of about 146 (66)

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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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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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
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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
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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
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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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Tax matters in WTO treaties [PDF]

Revista Institutului Naţional de Justiţie, 2019
The Republic of Moldova is a WTO member since 2001. The accession to international trade treaties determines the necessity to ensure a highly skilled application of the legal provisions of such agreements, particularly, in tax matters.
Лия НАНИ
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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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Taxation of income of tax non-residents from international traffic in Russia

Правоприменение
The purpose of the research. The objective of this research is to define what international traffic for purposes of taxation is, and how Russia taxes respective income of non-residents and what changes were caused by the suspension of 38 Russian double ...
E. V. Kilinkarova
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