The taxation of company distributions in respect of hybrid instruments in South Africa: Lessons from Australia and Canada

Autor: Tredoux, LG, Linde, KE van der

Publikováno v: Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad; Vol. 24 No. 1 (2021)
Potchefstroom Electronic Law Journal (PELJ), Volume: 24, Issue: 1, Pages: 1-36, Published: 2021

Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instrumen

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::e595fad4551a9033bbc6ac59759e3f32
https://www.ajol.info/index.php/pelj/article/view/235942

Application of international double taxation conventions in Romania

Autor: Florin Dumiter, Ștefania Jimon

Publikováno v: Juridical Tribune, Vol 6, Iss 2, Pp 182-201 (2016)

In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Roma

Externí odkaz: https://doaj.org/article/52c5d6b08e6445d79197f63839a6e261

The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru

Autor: Flores Benavides, Rodrigo

Publikováno v: Derecho & Sociedad; Núm. 43 (2014); 461-472

In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted

Externí odkaz: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12590/13147
http://repositorio.pucp.edu.pe/index/handle/123456789/118169

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