Tax treaty
Reader Friendly Navigator for Global Tax Treaty Cases—Book Review of “A Global Analysis of Tax Treaty Disputes”
... As tax treaty disputes are always created and resolved in the complicated in- ternational context, the authors briefed the framework of economic, political, legal and historical backgrounds of tax ...
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Bargaining away the tax base: the north south politics of tax treaty diffusion
... that tax treaty diffusion is the result of rational competition for inward ...signed tax treaties at a (high) rate predicted by the quantitative ...signing tax treaties only relatively ...
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REVISED TAX TREATY BETWEEN INDIA AND MAURITIUS: IMPACT ON ROUTING FDI OUTFLOW FROM INDIA
... high tax rates jurisdiction to low or nil tax rates jurisdiction in order to avoid their tax ...„Neutralize Treaty Abuse‟ and Action Plan VII which states „Neutralize the artificial avoidance ...
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Tax Seminar III on Double Tax Treaty Abuse, BEPS Developments (Action 6) and Selected Aspects on Article 7 OECD MC (Authorised OECD Approach)
... concluded tax treaties with the Netherlands and in the case of Mongolia this development resulted in the fact that Mongolia has terminated the tax treaty with the Netherlands in ...the treaty ...
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Separate Identity, Tax Treaty Interpretation, and Unilateral Treaty Override: An Analysis of Revenue Rulings 84-152 and 84-153
... Although numerous decisions established that the government ordinarily will not disregard a corporation's identity for tax purposes, the "sham" or "conduit"[r] ...
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Dividend Withholding for Third Country Investors under the United States-Netherlands Antilles Tax Treaty
... 1979].. 134 CORAELL INTERNATIONAL LAW JOURNAL [Vol. ' '52 To this end, the agreement contains provisions for the exchange of information between U.S. and An- tilles tax a[r] ...
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Organizations, Reorganizations, Amalgamations, Divisions and Dissolutions: Cross-Border Assets, Double Taxation and Potential Relief under the U.S.-Canada Tax Treaty
... While this transaction is taxable in Canada because it is the disposition of taxable Canadian property, 9 it is a nonrecognition transaction in the United States.' [r] ...
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A Practitioner's Guide to United States Employment Taxation of Nonresident Aliens Working in the United States
... An individual who is not entitled to exemption from United States social security taxes under the provisions of the Code, an income tax treaty or a totalization [r] ...
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International investment positions and risk sharing: an empirical analysis on the coordinated portfolio investment survey
... the tax treaty ...a tax treaty appears to be significant in determining the choice of investing, but not to have an impact upon the relative dimension of portfolio ...
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The Treasury's Twenty Year Battle with Treaty Shopping: Article 16 of the 1977 United States Model Treaty
... On December 15, 1981, the Senate Foreign Relations Committee approved, with reservation, the Argentina Tax Treaty signed on May 7, 1981.122 The Committee included a[r] ...
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The interpretation of multilingual tax treaties
... construing tax treaties, as well as the choice of the author to tackle the research questions addressed in this chapter solely from the perspective of international law) and describes the structure of the ...
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Persatuan Wanita Universiti
... remitted to Malaysia to a resident individual, a double taxation relief in respect of income which has suffered tax in a country which has a tax treaty with Malaysia will be granted to t[r] ...
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Bittersweet (Tax) Symphony
... the tax structure employed by Zambia Sugar may lead to a very different ...the tax treaty in such a way that the presence in the source state is not necessary and the fact that the fees are paid by ...
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A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018)
... the tax system reform is to establish a tax system with fair tax burden, reasonable competition, rule of law, and openness and inclusiveness for the purpose of building a socialist market ...the ...
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Amended proposal for a Council Decision on a Community Action Programme promoting non-governmental organisations primarily active in the field of environmental protection. COM (97) 28 final, 5 February 1997
... to Article 189 a 2 of the EC Treaty AMENDED TEXT ORIGINAL TEXT · First recital Having regard to the Treaty establishing the Having regard to the Treaty establishing the European Union, a[r] ...
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THE EU’S SILENT REVOLUTION Piotr Buras
... for treaty change. But the deepening of integration outside the treaty framework makes the creation of new executive and parliamentary institutions shadowing the existing ones much more ...
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Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 A MICSIM microsimulation analysis of distributional impacts
... Beyond traditional taxation aims to cover public expenditures and to promote a just income distribution (based on the principle of productive ability (‘Leistungsfähigkeit’)), during the last two decades another aspect of ...
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EFFECT OF ONLINE TAXPAYER REGISTRATION ON TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES IN ELDORET TOWN, KENYA
... online tax registration enables taxpayer internet based PIN registration, returns filing and payment registration to allow for tax payments and status inquiries with real-time monitoring of ...electronic ...
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Tax Elasticity in Sierra Leone: A Time Series Approach
... of tax revenue in GDP has been more than ...in tax revenue must approximate the growth in public expenditure for macroeconomic stability to hold (World Bank, ...the tax net due to low income levels ...
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Impact of Tax Administration Towards Government Revenue in Tanzania- Case of Dar-es Salaam Region
... the tax collections in the large tax payers’ department of Tanzania Revenue Authority ...customers’ tax records. Therefore, tax authorities should focus on improving ICT infrastructure in ...
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