Avoidance of international double taxation. Taxation of business profits in Romania

Autor: Florin Dumiter, Ștefania Jimon

Publikováno v: Juridical Tribune, Vol 7, Iss 2, Pp 237-250 (2017)

In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is

Externí odkaz: https://doaj.org/article/ccc18ba4492c49f9a532cdaadfbe5985

Tax issues regarding the Latin American Integrated Market: Scope and Proposals

Autor: Maruy, Camilo, Aroca, Felipe, Torretti, Eduardo, Villaseñor-Tadeo, Guillermo

Publikováno v: IUS ET VERITAS; Núm. 50 (2015); 408-422

In the present round table, tax specialists from Peru, Colombia, Chile and Mexico discuss about the tax reforms carried out and outstanding in their respective countries on the tax treatment of capital gain within the framework of the Latin American

Externí odkaz: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/14829/15384
http://repositorio.pucp.edu.pe/index/handle/123456789/123345

The Single Tax Principle As A Limit To Double Non-Taxation? A Broad Perspective

Autor: Alejandro Zubimendi

Publikováno v: Revista Internacional CONSINTER de Direito-Publicação Oficial do Conselho Internacional de Estudos Contemporâneos em Pós-Graduação n.8 2019

In recent years, double non-taxation phenomenon has gained some importance. This phenomenon means that income is not subject to tax anywhere. Based on a purported international tax regime, some academics have defended the existence of a single tax pr

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4b43dfdcc3d1c3bf0c6111481ad23e12
https://doi.org/10.19135/revista.consinter.00008.23

The History of Dutch Double Tax Conventions

Autor: Adema, Raymond, Burgers, Irene, Schutte, Nico, Lang, Michael, Reimer, Ekkehart

Publikováno v: The History of Double Taxation Conventions in the Pre-BEPS Era, 219-304
STARTPAGE=219;ENDPAGE=304;TITLE=The History of Double Taxation Conventions in the Pre-BEPS Era

The design of international tax law cannot be described without recourse to its extensive history. By looking at the evolution of tax treaties, valuable insight is gained as regards the causes behind the most recent shift towards renewed internationa

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::3562b149ed6f11c257eabe123335409c
https://research.rug.nl/en/publications/1becbf21-cdba-4acf-a866-b74bebc65d9f