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On the development of Russian tax treaty case law

Правоприменение
The research subject. This study focuses on recent developments (2021-2023) in Russian tax treaty case law.The purpose of the research. The objective of this research is to analyze the key trends and developments in tax treaty case law in Russia for the ...
E. V. Kilinkarova
doaj   +1 more source

Pharma Sector under the Influence of the Parafiscal Mechanism: Clawback Tax [PDF]

Ovidius University Annals: Economic Sciences Series, 2023
The authors of this paper address the issue of the „Clawback Tax” in the context of the desire to ensure an efficient and sustainable public health care system, but without affecting the legitimate interests of the Romanian Pharma Sector.
Nicoleta Asalos , Costica Roman, Patricia Bostan   +2 more
doaj  

Taxation of Digital Services in the Context of Freedom to Provide Services

Financial Law Review, 2023
The presented paper is dedicated to the taxation of digital services in the light of one of the basic freedoms of the European internal market, namely the freedom to provide services according to Art.
Soňa Simić
doaj   +1 more source

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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Double Taxation Avoidance Agreement (Tax Treaty) Against International Transactions According to the Islamic Economic Perspective

Islamiconomic: Jurnal Ekonomi Islam, 2023
Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
doaj   +1 more source

Tax Arbitration Through Offshore Centres аnd Tax Havens [PDF]

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2019
The aim of the study is to capture the most relevant aspects regarding the functioning of offshore centres and tax havens, focusing in particular on the most important conceptual and instrumental clarifications.
A. S. Dirva, C. Dirva
doaj   +1 more source

Security and political aspects of dirty money [PDF]

Војно дело, 2016
When the UN General Assembly, thirty years ago, directed their Commission on Narcotic Drugs to prepare an international treaty, with the aim to curb, through legal regulations, the international narcotic drugs trade and the resulting dirty money, no one ...
Wyss Ralph
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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   +1 more source

Layered tax governance of multinational debt: regulatory interaction under BEPS, ATAD and Pillar Two

Cogent Business & Management
Cross-border intra-group debt is governed by several legal regimes that may apply concurrently to the same payment. Transfer-pricing rules, anti-hybrid provisions, earnings-stripping limits, treaty-abuse tests and the Pillar Two minimum tax were ...
Siamand Hesami, Melody Araujo Pinto Furman   +1 more
doaj   +1 more source

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