Results 211 to 220 of about 1,253 (262)

Beneficial Ownership in Tax Law and Tax Treaties

2020
This 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 ...
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Expatriation Tax – Renouncing a Tax Treaty

SSRN Electronic Journal, 2012
In 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.
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European VAT and Tax Treaties

2011
The article examines the interrelation between European VAT and tax treaties.
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The Tax Treaties Myth1

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 ...
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The International Tax Treaty

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
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Tax Treaty Monitor: Tax Treaty News

Bulletin for International Taxation, 2009
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Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa

International Tax and Public Finance, 2020
Sebastian Beer, Jan Loeprick, Beer Sebastian   +2 more
exaly  

The Effects of Bilateral Tax Treaties on U.S. FDI Activity

International Tax and Public Finance, 2004
Bruce A Blonigen, Ronald B Davies, Blonigen Bruce A   +2 more
exaly  

tax treaties

2008
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Tax Treaties and Foreign Direct Investment: Potential versus Performance

International Tax and Public Finance, 2004
Ronald B Davies, Davies Ronald B
exaly