Results 21 to 30 of about 6,273 (308)
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 +2 more
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Aspek Hukum Subyek Pajak Bentuk Usaha Tetap Menurut Hukum Positif di Indonesia
Binus Business Review, 2010 PE (Permanent Establishment) is an international tax terminology which is a consequence of the operations of the base/fixed sites in the treaty partner country, after fulfilling certain conditions stipulated in the Tax Treaty or the Act, such as: types ...
Paulus Aluk Fajar Dwi Santo
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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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Technological and Economic Development of Economy, 2023 The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international ...
Florin Cornel Dumiter
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Determining the Right Tax Jurisdiction in Bilateral Taxation Treaties and Preventing Abuse of the "Permanent Establishment" Concept [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2016 Bilateral tax treaties in the world are significantly spreading as a tool for waiver of double taxation, which is an obstacle in the way of expansion of international trade.
Gholam Nabi Feyzi Chekab +1 more
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Taxation of capital gains of companies from the alienation of shares [PDF]
Anali Pravnog Fakulteta u Beogradu, 2017 The paper deals with the tax treatment of capital gains on shares of companies both in national and tax treaty law. The authors indicate that the authentic interpretation of the Art.
Popović Dejan, Ilić-Popov Gordana
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Reservations and declarations to tax treaties
Правоприменение, 2021 The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit ...
I. A. Khavanova
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Treaty-shopping routes and the multiplex network framework.
, 2021 (A) The components in a dyadic tax treaty between two countries i and j. Di denotes the domestic tax rate of a country i and Wij means the withholding tax rates between the two countries. (B) Schematic example of tax-routing routes: direct (dotted arrow)
Sung Jae Park (5328737) +2 more
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Country-specific costs of implementing the WHO FCTC tobacco control policies and potential financing sources. [PDF]
PLoS ONE, 2018 BACKGROUND:One of the major obstacles to the full implementation of the World Health Organization (WHO) Framework Convention of Tobacco Control (FCTC) tobacco control measures is the lack of sustainable financing resources.
Ce Shang +6 more
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, 2022 Abstract In this chapter, Martin Hearson explains why taxation treaties should be understood as assets that coordinate activity within global wealth chains. Hearson describes how multinational enterprises have changed their use of tax treaties.
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