Works matching DE "DOUBLE tax agreements"

Results: 442

EL INSTRUMENTO MULTILATERAL (ACCIÓN 15 BEPS): LA IMPLEMENTACIÓN DE LAS DISPOSICIONES SUSTANTIVAS BEPS EN LA RED ESPAÑOLA DE CONVENIOS PARA EVITAR LA DOBLE IMPOSICIÓN.

Published in:

Crónica Tributaria, 2024, v. 193, n. 4, p. 185, doi. 10.47092/CT.24.4.6

By:

Carbajo Vasco, Domingo

Publication type:

Article

El análisis de comparabilidad post-BEPS en precios de transferencia. Una visión sobre las operaciones vinculadas con activos intangibles.

Published in:

Crónica Tributaria, 2019, n. 173, p. 260

By:

García, Elizabeth Gil

Publication type:

Article

Additional guidance on the attribution of profits to permanent establishments. BEPS Action 7.

Published in:

Crónica Tributaria, 2019, n. 173, p. 249

By:

Carbajo Vasco, Domingo

Publication type:

Article

ALGUNAS CUESTIONES SOBRE EL GRAVAMEN A LA EMIGRACIÓN (EXIT TAX) DEL ARTÍCULO 95 BIS LIRPF: INCONSISTENCIAS CON EL RÉGIMEN DE SALIDA POSTERIOR A UNA REORGANIZACIÓN, LIBERTADES DE LA UNIÓN Y CONVENIOS TRIBUTARIOS.

Published in:

Crónica Tributaria, 2019, n. 171, p. 129

By:

González-Barreda, Pablo A. Hernández

Publication type:

Article

Current status, challenges, and opportunities of e‐Government in Ethiopia: The case of Wachemo University.

Published in:

Journal of Public Affairs (14723891), 2022, v. 22, n. 2, p. 1, doi. 10.1002/pa.2432

By:

Sugebo, Tagesse Mathewos;
Sekhar, Kamanuri

Publication type:

Article

Impactul principiilor generale ale dreptului comunitar asupra materiei fiscale.

Published in:

Revista Română de Drept al Afacerilor, 2013, n. 11, p. 45

By:

DASCĂLU, Dan

Publication type:

Article

Articolul 11 din Convenţiile Model OCDE şi ONU.

Published in:

Revista Română de Drept al Afacerilor, 2013, n. 11, p. 23

By:

ŞVIDCHI, Natalia

Publication type:

Article

A Global Analysis of Tax Treaty Disputes.

Published in:

2018

By:

Dagan, Tsilly

Publication type:

Book Review

FORMS OF DOUBLE TAXATION.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2011, v. 13, n. 3, p. 59

By:

DUDAȘ, D.

Publication type:

Article

ROMANIA AND THE CONVENTIONS FOR ELIMINATINGDOUBLE TAXATION.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2011, v. 13, n. 3, p. 53

By:

DUDAȘ, D.

Publication type:

Article

Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment.

Published in:

Accounting Review, 2023, v. 98, n. 2, p. 299, doi. 10.2308/TAR-2020-0721

By:

Jacob, Martin;
Todtenhaupt, Maximilian

Publication type:

Article

Can Tax Authorities Scrutinise the Ideas of Foreign Charities? The ECJ's Persche Judgment and Lessons from US Tax Law.

Published in:

European Law Journal, 2010, v. 16, n. 4, p. 458, doi. 10.1111/j.1468-0386.2010.00518.x

By:

Georgopoulos, Theodore

Publication type:

Article

A State of the People: The Shift of Sovereignty from Territory to Citizens.

Published in:

Transnational Law & Contemporary Problems, 2017, v. 27, n. 1, p. 33

By:

Witkin, Nathan

Publication type:

Article

THE MAKING OF INTERNATIONAL TAX LAW: EMPIRICAL EVIDENCE FROM TAX TREATIES TEXT.

Published in:

Florida Tax Review, 2020, v. 24, n. 1, p. 151

By:

Ash, Elliott;
Marian, Omri

Publication type:

Article

CAN ANYONE BE TRUSTED TO ENFORCE NATIONAL TREATMENT DISCIPLINES WITH RESPECT TO TAX MEASURES?

Published in:

Florida Tax Review, 2019, v. 23, n. 1, p. 193

By:

Brown, Patricia A.

Publication type:

Article

IS ARGENTINA READY FOR THE NEW INTERNATIONAL TAX ERA?

Published in:

Florida Tax Review, 2019, v. 22, n. 3, p. 912

By:

Verstraeten, Axel A.

Publication type:

Article

TIME FOR A U.S.-BRAZIL TAX TREATY.

Published in:

Florida Tax Review, 2019, v. 22, n. 3, p. 885

By:

Eduardo Schoueri, Luís;
Lian Haddad, Gustavo

Publication type:

Article

THE LATIN AMERICAN OPPOSITION TO MANDATORY ARBITRATION IN TAX TREATIES: ORIGINS, THE CALVO DOCTRINE, AND A REAPPRAISAL.

Published in:

Florida Tax Review, 2019, v. 22, n. 3, p. 866

By:

Brauner, Yariv

Publication type:

Article

TAXATION AND THE CROSS-BORDER TRADE IN SERVICES: RETHINKING NON-DISCRIMINATION OBLIGATIONS.

Published in:

Florida Tax Review, 2018, v. 21, n. 2, p. 715, doi. 10.5744/ftr.2017.0010

By:

Brown, Catherine A.

Publication type:

Article

La Tributación en los Negocios Internacionales.

Published in:

Revista de Derecho Privado, 2009, n. 42, p. 1

By:

Mariño, Juan David Barbosa;
Barros, Aleksan Oundjian

Publication type:

Article

TAXATION ROULETTE: EXAMINING THE UNPREDICTABILITY OF THE AFGHAN BUSINESS TAX FOR U.S. GOVERNMENT CONTRACTORS.

Published in:

Public Contract Law Journal, 2016, v. 45, n. 3, p. 533

By:

Bizien, Anthony

Publication type:

Article

Mexico.

Published in:

International Lawyer, 2011, v. 45, n. 1, p. 555

By:

DUCA, PATRICK DEL;
FUENTE, PEDRO E. CORONA DE LA;
VELARDE-DANACHE, ERNESTO;
STEIN, JAY F.

Publication type:

Article

Latin America and Caribbean.

Published in:

International Lawyer, 2009, v. 43, n. 2, p. 1117

By:

Furman, Adrián L.;
Murgier, Angeles;
Green, Guillermo Malm;
Wiener, Lawrence P.;
Bombau, Marcelo E.;
Kemerer, Valeria;
Bastros, Fernando Aguirre;
Carvalho, Ana Paula;
Belo, Bruno Sanchez;
Carvalho, Carolina Monteiro De;
AbrahāO, Clarissa;
GonçAlves, Luis Guilherme Barbosa;
Sampaio, Marina Dall'aglio Pastore;
Williams, Robert Ellis;
Rios, Marcos;
Pazó, Nelly;
Belan, Paola;
Muñoz, José Alejandro Bermúdez;
Reeves, Charles D.;
Sperber, David A.

Publication type:

Article

Continuing Education.

Published in:: Journal of Financial Planning, 2003, v. 16, n. 2, p. 89
Publication type:: Article

TRIBUTARIO.

Published in:: Actualidad Jurídica (1578-956X), 2014, n. 38, p. 266
Publication type:: Article

TRIBUTARIO.

Published in:: Actualidad Jurídica (1578-956X), 2014, n. 36, p. 252
Publication type:: Article

The immeasurable tax gains by Dutch shell companies.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 2, p. 316, doi. 10.1007/s10797-021-09669-y

By:

Lejour, Arjan;
Möhlmann, Jan;
van 't Riet, Maarten

Publication type:

Article

Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 4, p. 890, doi. 10.1007/s10797-020-09637-y

By:

Petkova, Kunka

Publication type:

Article

On the relevance of double tax treaties.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 3, p. 575, doi. 10.1007/s10797-019-09570-9

By:

Petkova, Kunka;
Stasio, Andrzej;
Zagler, Martin

Publication type:

Article

Tax treaties and foreign direct investment: a network approach.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 5, p. 1277, doi. 10.1007/s10797-018-9489-0

By:

Hong, Sunghoon

Publication type:

Article

Bilateral tax treaties and US foreign direct investment financing modes.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 6, p. 999, doi. 10.1007/s10797-014-9340-1

By:

Daniels, Joseph;
O'Brien, Patrick;
Ruhr, Marc

Publication type:

Article

Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 6, p. 910, doi. 10.1007/s10797-012-9250-z

By:

Weyzig, Francis

Publication type:

Article

Host-country governance, tax treaties and US direct investment abroad.

Published in:

International Tax & Public Finance, 2008, v. 15, n. 3, p. 256, doi. 10.1007/s10797-007-9020-5

By:

Louie, Henry;
Rousslang, Donald

Publication type:

Article

Information Sharing and International Taxation: A Primer.

Published in:

International Tax & Public Finance, 2006, v. 13, n. 1, p. 81, doi. 10.1007/s10797-006-3090-7

By:

Keen, Michael;
Ligthart, Jenny

Publication type:

Article

The Effects of Bilateral Tax Treaties on U.S. FDI Activity.

Published in:

International Tax & Public Finance, 2004, v. 11, n. 5, p. 601, doi. 10.1023/B:ITAX.0000036693.32618.00

By:

Blonigen, Bruce;
Davies, Ronald

Publication type:

Article

Tax Treaties and Foreign Direct Investment: Potential versus Performance.

Published in:

International Tax & Public Finance, 2004, v. 11, n. 6, p. 775, doi. 10.1023/B:ITAX.0000045331.76700.40

By:

Davies, Ronald

Publication type:

Article

Exemption vs. Credit Method in International Double Taxation Treaties.

Published in:

International Tax & Public Finance, 2004, v. 11, n. 6, p. 721, doi. 10.1023/B:ITAX.0000045328.78142.d9

By:

Dickescheid, Thomas

Publication type:

Article

Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms.

Published in:

International Tax & Public Finance, 2002, v. 9, n. 5, p. 567, doi. 10.1023/A:1020969604309

By:

Fuest, Clemens;
Huber, Bernd

Publication type:

Article

The BEAT and the BITs: Can the United States be Sued over the BEAT?

Published in:

International Tax Journal, 2022, v. 48, n. 3, p. 51

By:

Avi-Yonah, Reuven S.

Publication type:

Article

Targeting the Misuse of Shell Entities in the European Union.

Published in:

International Tax Journal, 2022, v. 48, n. 2, p. 11

By:

Kloprogge, Robert Jean;
Carbiener, Julie;
Bénézet, Camille;
van der Zee, Siebrand

Publication type:

Article

Tax Treaties, the Constitution, and the Noncompulsory Payment Rule.

Published in:

International Tax Journal, 2021, v. 47, n. 3, p. 41

By:

Avi-Yonah, Reuven S.

Publication type:

Article

France--New Digital Services Tax: Potential Tax Treaty and EU Law Issues.

Published in:

International Tax Journal, 2019, v. 45, n. 5, p. 7

By:

Gouthière, Bruno

Publication type:

Article

If Not Now, When? U.S. Tax Treaties with Latin America After TCJA.

Published in:

International Tax Journal, 2019, v. 45, n. 4, p. 51

By:

Avi-Yonah, Reuven S.

Publication type:

Article

Discretionary Treaty Benefits and the Unbearable Absurdity of the PPT.

Published in:

International Tax Journal, 2019, v. 45, n. 3, p. 37

By:

Miller, Michael J.

Publication type:

Article

Common Reporting Standard: An Unprecedented Time for Improving Tax Transparency in Hong Kong.

Published in:

International Tax Journal, 2018, v. 44, n. 4, p. 63

By:

Ho, Daniel

Publication type:

Article

International Corporate Tax Strategies for China Inbound Investments.

Published in:

International Tax Journal, 2018, v. 44, n. 2, p. 43

By:

Ng, Christina Y. M.

Publication type:

Article

Can a Dutch Company Claim Benefit of the France-Italy Tax Treaty?

Published in:

International Tax Journal, 2015, v. 41, n. 5, p. 5

By:

Gouthière, Bruno

Publication type:

Article

Treaties.

Published in:

International Tax Journal, 2015, v. 41, n. 4, p. 11

By:

Miller, Michael J.

Publication type:

Article

Guidance on China's General Anti-Avoidance Rules Released for Public Comments.

Published in:

International Tax Journal, 2014, v. 40, n. 5, p. 35

By:

Wong, Pauline W. Y.

Publication type:

Article

Revisit on Beneficial Ownership in the Mainland China-Hong Kong Double Taxation Arrangement.

Published in:

International Tax Journal, 2013, v. 39, n. 6, p. 63

By:

Zhaodong Jiang;
Cheung, Daniel K.C.

Publication type:

Article