Considerații privind tratamentul contabil al unor operațiuni economice / Considerations on the accounting treatment of certain economic transactions

Autor: Petre, Georgeta

Publikováno v: Revista Consultant Fiscal / Tax Consultant Magazine. (01):21-26

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1050252

Double Taxation Treaty Interpretation: Lessons from a Case Down Under

Autor: Izelle du Plessis

Publikováno v: Potchefstroom Electronic Law Journal, Vol 23 (2020)

In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia

Externí odkaz: https://doaj.org/article/cbe953f556054bf2a047c0708096ba1d

Practical challenges in applying The Place of Effective Management Test for Tax Residency in the context of South Africa's Headquarter Company Regime

Autor: Dumisa, Sinenhlanhla

It is common for residency to be determined by place of incorporation or place of effective management (‘POEM'). As a result, the place of effective management test often results in two rival claims regarding taxation based on residency. Prior to 2

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3158::160547cb3397a595630ce53800f12561
http://hdl.handle.net/11427/37202

Double Taxation Treaty Interpretation: Lessons from a Case Down Under

Autor: Izelle du Plessis

Publikováno v: Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad; Vol. 23 No. 1 (2020)
Potchefstroom Electronic Law Journal, Vol 23 (2020)

In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7f1c342966919ee6a85167a82e11cbcf
https://www.ajol.info/index.php/pelj/article/view/216575

Resolution of Dual Residence Instances in the Case of Companies

Autor: Lidija Živković

Publikováno v: Anali Pravnog Fakulteta u Beogradu, Vol 68, Iss 4, Pp 111-129 (2020)
Lidija Zivkovic

The application of double taxation treaties presupposes that the potential cases of dual residence have been previously resolved. For this purpose, the major model-conventions on the basis of which double taxation treaties around the globe are negoti

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::021f6717956ebfc427c44b2e310e1836
https://doi.org/10.51204/anali_pfub_20406a