Výsledky vyhledávání - "Model Tax Convention"

Akademický článek

НЯКОИ МОМЕНТИ ОТНОСНО ПРИЛАГАНЕТО НА ЧЛ. 15, АЛ. 3 МСИДДО / SOME ASPECTS REGARDING THE APPLICATION OF ART. 15, PARA 3 OECD-MC

Autor: Dulevski, Stoycho

Publikováno v: Индустриални отношения и обществено развитие / Industrial Relations and Public Development. (1):56-68

Externí odkaz: https://www.ceeol.com/search/article-detail?id=945026

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Akademický článek

НЯКОИ РАЗЛИЧИЯ В ПОНЯТИЕТО ЗА МЯСТОТО НА СТОПАНСКА ДЕЙНОСТ В МОИСР И МООН / SOME DIFFERENCES IN THE CONCEPT OF PERMANENT ESTABLISHMENT IN THE OECD-MC AND UN-MC

Autor: Dulevski, Stoycho

Publikováno v: Индустриални отношения и обществено развитие / Industrial Relations and Public Development. (3):50-57

Externí odkaz: https://www.ceeol.com/search/article-detail?id=909393

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Akademický článek

Systematization and Classification of ‘Soft Law’ Sources in the Financial Law of Russia

Autor: EREMIN, Sergey G., LUKICHEV, Konstantin, KAMOLOV, Sergey, MIGACHEVA, Elena

Publikováno v: Journal of Advanced Research in Law and Economics (JARLE). XI(49):810-819

Externí odkaz: https://www.ceeol.com/search/article-detail?id=919592

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Akademický článek

The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective

Autor: Lee-Ann Steenkamp

Publikováno v: Journal of Economic and Financial Sciences, Vol 10, Iss 2, Pp 195-205 (2017)

Most tax treaties (including South Africa

Externí odkaz: https://doaj.org/article/634076bef9c04eb1859a5c78aaae1000

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Akademický článek

An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case

Autor: Lee-Ann Steenkamp

Publikováno v: Journal of Economic and Financial Sciences, Vol 10, Iss 1, Pp 83-93 (2017)

Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the courts in many countries us

Externí odkaz: https://doaj.org/article/daa46493f12743d1b2ffb3d201225371

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Akademický článek

The Existing Forms of Permanent Establishment Under Vietnam Double Tax Agreements: A Comparative Approach

Autor: Van Hoc, Duong

Publikováno v: European Journal of Economics, Law and Politics. 4(3):14-24

Externí odkaz: https://www.ceeol.com/search/article-detail?id=602662

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Akademický článek

Review of the Russian Law Enforcement Practice with Respect to the Interpretation of the OECD Model Tax Convention

Autor: Maria S. Pekarskaya

Publikováno v: Московский журнал международного права, Vol 0, Iss 2, Pp 214-224 (2016)

This article focuses on the analysis of practical application of the OECD Model Tax Convention on Income and on Capital, and Commentaries to it by the Russian public authorities. The author examines the historical aspects of the adoption of the OECD

Externí odkaz: https://doaj.org/article/9cde219e74e8452fa04ea40dc82df0a9

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