Characteristic of mutual Agreement procedure in case of the double taxation treaty between Azerbaijan and Ukraine

Autor: Parviz Arif Hasanov

Publikováno v: Науковий вісник Ужгородського національного університету. Серія Право, Vol 2, Iss 81 (2024)

The article is dedicated to comparative and legal analysis of the provisions on mutual agreement procedure in Art. 25 of the Convention between the Government of Ukraine and the Government of Azerbaijan Republic on Avoidance of Double taxation and Pr

Externí odkaz: https://doaj.org/article/502c7dd988d24ac0bc8c1a76d23e6d6b

The role of Article 3(2) of the OECD Model Tax Convention in the interpretation of international tax treaties on the avoidance of double taxation

Autor: Brzeziński, Bogumił, Lasiński-Sulecki, Krzysztof, Morawski, Wojciech

The provisions of the OECD Model Convention (Model Tax Convention on Income and on Capital) contain a number of definitions of the concepts that the model uses. As the provisions of contracts based on the Model will be applied in different jurisdicti

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______2515::ee633696ba037657fb0a86a97cd3c1c3
https://hdl.handle.net/11089/47162

The analysis of the commercial activities in the context of double taxation in Turkey and selected countries

Autor: Yilmaz, Öznur

Kişi ile devlet arasındaki temel iktisadi ilişkiyi oluşturan vergilendirmede, devletler ekonomik faaliyeti gerçekleştiren kişinin ikametgâhı veya uyrukluğunu ve ekonomik olayın gerçekleştirildiği yeri belirleyici unsur olarak kullanılm

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::3a4721606868b239025324dbb5860e40
http://hdl.handle.net/11424/203790

СУТНІСТЬ, ЕВОЛЮЦІЯ ТА РОЛЬ ВЗАЄМОУЗГОДЖУВАЛЬНОЇ ПРОЦЕДУРИ ЯК МЕХАНІЗМУ ВИРІШЕННЯ ПОДАТКОВИХ СПОРІВ

Autor: Selezen, Pavlo

Publikováno v: Міжнародні відносини: теоретико-практичні аспекти; № 2 (2018); 160-172
International Relations: Theory and Practical Aspects; № 2 (2018): International Relations: Theory and Practical Aspects; 160-172
Международные отношения: теоретико-практические аспекты; № 2 (2018): Международные отношения: теоретико-практические аспекты; 160-172

The relevance of the study is determined by the fact that the issue of a tax dispute resolution is actual in the context of the globalization processes and global financial crisis state. The lack of effective mechanisms for resolving disputes related

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=scientific_p::c9ef1cfd141ebdca1f4da2f93170b187
http://international-relations.knukim.edu.ua/article/view/133346

Uluslararası vergilendirme, çifte vergilendirmeyi önleme anlaşmaları ve İtalya örneği

Autor: Onaç, Resul Kaan

Globalleşen ve dijitalleşen dünyada şirketler dünyanın pek çok ülkesinde hayatlarını devam ettirmekteler. Şirketler, faaliyet gösterdikleri ülke sayısı kadar farklı vergi mevzuatına uymak zorundadır. Ülkelerin farklı ekonomik ve s

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_____10208::fa84b910c2a82fb1ead43ead821dfdee
https://acikbilim.yok.gov.tr/handle/20.500.12812/592951