Zobrazeno 1 - 10
of 507
pro vyhledávání: '"Tax treaty"'
Publikováno v:
Финансовый журнал, Vol 16, Iss 3, Pp 40-50 (2024)
Given the need for the Russian Federation to adapt to sanctions and increase its resilience to new challenges, there is an urgent need to improve tax policy in the sphere of international taxation. This article proposes several conceptual approaches
Externí odkaz:
https://doaj.org/article/6f40b04d1f224207859db4b557d08594
Autor:
Marco Greggi, Anna Miotto
Publikováno v:
Laws, Vol 13, Iss 4, p 45 (2024)
The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation. While several treaties currently minimise the ri
Externí odkaz:
https://doaj.org/article/c55ff6813c7d4563820e895578e6b27d
Autor:
Dmytro Nosenko
Publikováno v:
Соціальна економіка, Iss 64, Pp 137-148 (2022)
The purpose of the study is to assess the possibility of combining the concepts of transfer pricing, beneficial owner of income and valid business purpose in a model of three-component tax risk assessment for countering BEPS. To achieve this purpose,
Externí odkaz:
https://doaj.org/article/b03734746b51456b8607f6ce682806cd
Autor:
Firqotus Sa'idah, Tulus Suryanto
Publikováno v:
Islamiconomic: Jurnal Ekonomi Islam, Vol 14, Iss 1 (2023)
Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions. International transactions are neede
Externí odkaz:
https://doaj.org/article/d8c251fdab504e7e861e812e4ddc7e0d
Akademický článek
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Autor:
Florin Cornel Dumiter
Publikováno v:
Technological and Economic Development of Economy, Vol 29, Iss 3 (2023)
The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international co
Externí odkaz:
https://doaj.org/article/23d6cfb429564dd9acf6f5ad7a75e7a0
Publikováno v:
Financial Law Review. 27(3):50-69
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1100392
Autor:
Popović, Dejan, Ilić-Popov, Gordana
Publikováno v:
Анали Правног факултета у Београду / Annals of Faculty of Law in Belgrade. 70(3):647-696
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1069419
Autor:
Tivana Arbiani Candini, Putri Purbasari Raharningtyas Marditia, Kelly Kelly Kwannaka, Jeanny Liany
Publikováno v:
International Journal of Business, Economics, and Social Development, Vol 3, Iss 1, Pp 33-44 (2022)
Tax Treaty is a bilateral(two-party) agreement made by two or more than two countries to resolve some issues involving double taxation, transfer pricing, and treaty shopping. Several governments and organizations use model treaties generally as start
Externí odkaz:
https://doaj.org/article/c9901250e99d4b078e12eacfc5463dc7
Autor:
Popović Dejan, Ilić-Popov Gordana
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 70, Iss 3, Pp 627-676 (2022)
Tax sparing clause emerged in double taxation treaties 63 years ago. Despite criticisms, it can presently be found in about 15% of all treaties, with Serbia having this clause in 46% of its double taxation agreements. It is the authors' view that thi
Externí odkaz:
https://doaj.org/article/09f2b33c29424b13874e84c567733646