Tax treaties between Slovakia and the Middle East countries

Autor: Tomas Cibula, Matej Kacaljak, Peter Rakovsky

Publikováno v: Journal of Research in Emerging Markets; Vol. 3 No. 1 (2021): Journal of Research in Emerging Markets; 58-65

The objective of this article is to provide a basic systematic review of tax treaties between Slovakia and the Middle East States and their similarities and differences as compared to the standard OECD/UN Model Tax Conventions. The methods used inclu

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a9734f1695bac6b72e1559a88d98f166
https://doi.org/10.30585/jrems.v3i1.601

When the Hunters Learn to Shoot Without Missing, the Birds Learn to Fly Without Perching: protecting source taxation in Uganda's upstream oil sector from artificial profit shifting

Autor: Ocen, Brian Collins

This paper examines the phenomenon of artificial profit shifting as a component of illicit financial flows. Uganda’s upstream oil sector involves a rent sharing regime with the non-resident international oil companies. The involvement of internatio

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d2cc3b64842107dc989d0dbb2eb0947b

The implementation of art. 6, 7 and 8 Anti-Tax-Avoidance-Directive in Austria

Autor: Hubmann, Silvia

In dieser Arbeit wird die Einarbeitung der Art. 6, 7 und Art. 8 der EU-Antimissbrauchsrichtlinie in geltendes österreichisches Recht analysiert. Art 6 ATAD wurde mit der innerstaatlichen Aktualisierung des § 22 BAO in nationales Recht implementiert

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_____10650::63105567791c2728d0abde001fa45c74

Abuse and Avoidance

Based on a traditional legal dogmatic method, valid law is deduced with respect to general anti-abuse rules (GAARs) in Danish tax law. Accordingly, first it is discussed whether a court-developed general anti-avoidance doctrine can be considered to e

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dris___00958::d0bc10802b9b75becb1f0ba49f4003cb
https://doi.org/10.2139/ssrn.3458843

Taxpayer’s mobility in the context of tax treaty law: The need of a renewed balance between favoring the movement of persons and tackling treaty abuse

Autor: De Pietro, Carla, Traversa, Edoardo

Publikováno v: Corporate Tax Residence and Mobility: EATLP Annual Congress Lodz, 77-90
STARTPAGE=77;ENDPAGE=90;TITLE=Corporate Tax Residence and Mobility

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::51cfebb00bd8fa21316615c85268360b
https://research.tilburguniversity.edu/en/publications/83479bbf-e542-431a-972d-d30e00b65741