Results 21 to 30 of about 204,046 (312)

The importance and effects of BEPS multilateral convention in international tax law [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu, 2017
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20.
Popović Dejan, Ilić-Popov Gordana
doaj   +1 more source

Analysis of Factors Affecting Foreign Direct Investment (FDI) Inflows in Indonesia

Jurnal Analisis Bisnis Ekonomi, 2020
This study aims to examine the factors that influence the inflow of Foreign Direct Investment (FDI) in Indonesia. The data in this study are panel data that combines time series data and cross sectional data.
Agung Yuniarto
doaj   +1 more source

FOREIGN CAPITAL LOSS, FOREIGN INCOME TAX CREDIT, AND DOMESTIC INCOMES / Foreign Capital Loss, Foreign Income Tax Credit, and Domestic Incomes

Uluslararası Ekonomi, İşletme ve Politika Dergisi, 2021
A taxpayer has a different interpretation about compensation for capital loss in the USA with taxable income in Indonesia from the tax authority (DGT). This compensation is related to foreign income tax credit.
Muhammad Santoso
doaj   +1 more source

(Un)constitutionality of the provision on the principal purpose of transaction or arrangement test from the tax treaties [PDF]

Anali Pravnog Fakulteta u Beogradu, 2019
The principal purpose of transaction or arrangement test (PPT) contained in MLI authorises tax authorities to deny a treaty benefit. The structure of PPT shows that tax authorities were given wide discretion.
Popović Dejan, Ilić-Popov Gordana
doaj   +1 more source

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
doaj   +1 more source

FDI and Tax Policy: Evidence from Indonesia [PDF]

E3S Web of Conferences, 2023
Foreign Direct Investment (FDI) is an investment from one country into another country. The purpose of this research is to determine the factors that affect the FDI inward in Indonesia. The research object used is the condition of FDI in Indonesia within
Prawati Levana Dhia, Karina Mahda, Wijaya Sandra Angela   +2 more
doaj   +1 more source

TAX TREATY ARBITRATION

Herald of The Euro-Asian Law Congress, 2018
Introduction: this article reviews the cross-border tax disputes resolution practice in Russia and evaluates the prospects for the development of new mechanisms for the resolution of tax disputes arising from cross-border relations, including tax arbitration.
DANIL VINNITSKIY, ANDREY SAVITSKIY, EVGENIY PUSTOVALOV   +2 more
openaire   +2 more sources

ANALISIS PERBANDINGAN PERDAGANGAN INTERNASIONAL INDONESIA - QATAR SEBELUM DAN SESUDAH DISEPAKATINYA PERSETUJUAN PENGHINDARAN PAJAK BERGANDA ANTARA INDONESIA-QATAR

El Muhasaba: Jurnal Akuntansi, 2016
The purpose of this study is analizing value of international commerce before and after Indonesia - Qatar tax treaty committed. This research is quantitative rasearch and use real export and import value between Indonesia - Qatar for the periode 2004 ...
Andriansyah Andriansyah, Nurma Risa
doaj   +1 more source

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   +2 more sources

On the relevance of double tax treaties [PDF]

, 2020
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping.
Petkova, Kunka, Stasio, Andrzej, Zagler, Martin   +2 more
core   +2 more sources