Results 21 to 30 of about 146 (66)

A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries

Mizan Law Review, 2019
Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization.
Aschalew Ashagre Byness
doaj   +1 more source

The most-favoured-nation clause in tax treaties: tool for potential reduction of withholding income tax applicable to Chile and Canada

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013
Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses.
Renée Antonieta Villagra Cayamana, Jorge Antonio Villagra Cayamana   +1 more
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Taxation of cross-border digital transactions: development of approaches to income classification

Правоприменение, 2021
The subject. The developing approaches towards the classification of various types of income received as a result of electronic transactions for the purposes of domestic tax legislation and double tax treaties at the level of international tax governance
N. S. Milogolov, A. B. Berberov
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Advance Pricing Agreements and Double Taxation – Key Concepts in the Context of Transfer Pricing [PDF]

Ovidius University Annals: Economic Sciences Series, 2017
The paper presents the main advantages and disadvantages of an advance pricing agreement (APA), illustrates a practical example regarding a situation of double taxation of results and presents a comparative analysis between the number of advance pricing ...
Ignat (Neacsu) Ioana
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Arbitration in international tax law: Legal obstacles to agreeing [PDF]

Anali Pravnog Fakulteta u Beogradu, 2018
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention ...
Popović Dejan, Ilić-Popov Gordana
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The acts of the EU tax law and double tax treaties: the problems of correlation in establishing anti-tax avoidance rules

Правоприменение, 2022
The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level.
E. A. Ponomareva
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Taxing data when the United States disagrees

European Law Open
What is the best way to tax data-driven business models without contravening the existing global quasi-constitutionalist order on tax, trade, and investment law?
Tarcísio Diniz Magalhães, Allison Christians   +1 more
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Bilateral Treaties on Elimination of Double Taxation on Income and Capital and Prevention of Fiscal Evasion

Iustinianus Primus Law Review, 2016
Bilateral treaties on elimination of double taxation and prevention of fiscal evasion have a key role in the context of international tax cooperation. On one hand, these double tax treaties encourage international investment and global economic growth ...
Elena Neshovska Kjoseva
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The history of double tax conventions in Croatia

Financial Theory and Practice, 2014
After a short introduction, the authors briefly describe the national experience in handling the problems of international double taxation through double tax conventions.
Hrvoje Arbutina, Nataša Žunić Kovačević   +1 more
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Tax treaty override in Slovakia - Digital platform permanent establishment

Bratislava Law Review, 2018
The article analyses the new “digital platform permanent establishment” concept as a legal fiction establishing a fixed place even in situations where there is no actual fixed place.
Tomáš Cibuľa, Matej Kačaljak
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