Academic literature on the topic 'Double taxation'
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Journal articles on the topic "Double taxation"
Arzu Jabbarov, Rahman. "INTERNATIONAL DOUBLE TAXATION: DSOUBLE TAXATION AGREEMENTS (DTA)." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 328–32. http://dx.doi.org/10.36719/2663-4619/65/328-332.
Full textIsmer, Roland, and Julia Ruß. "What Is International Double Taxation?" Intertax 48, Issue 6/7 (June 1, 2020): 555–64. http://dx.doi.org/10.54648/taxi2020052.
Full textMehra, B. M. "International Double Taxation." Foreign Trade Review 22, no. 4 (January 1988): 452–97. http://dx.doi.org/10.1177/0015732515880406.
Full textRadu, Marius Eugen. "International Double Taxation." Procedia - Social and Behavioral Sciences 62 (October 2012): 403–7. http://dx.doi.org/10.1016/j.sbspro.2012.09.065.
Full textOliver, J. David B. "Removing Economic Double Taxation." Intertax 31, Issue 4 (April 1, 2003): 130. http://dx.doi.org/10.54648/taxi2003030.
Full textTiley, John. "Double Taxation—Visiting Academics." Cambridge Law Journal 49, no. 2 (July 1990): 225–28. http://dx.doi.org/10.1017/s0008197300117003.
Full textMahmudlu, Shabnam. "ELIMINATION OF DOUBLE TAXATION." SCIENTIFIC WORK 17, no. 4 (April 19, 2023): 194–99. http://dx.doi.org/10.36719/2663-4619/89/194-199.
Full textZhelekhovska, Tetiana. "Legal mechanism of avoiding double taxation in the European Union." Visegrad Journal on Human Rights, no. 4 (December 26, 2023): 103–10. http://dx.doi.org/10.61345/1339-7915.2023.4.18.
Full textKaruna, Vikram. "International double taxation: Interpretation in the Indian context and general mitigation Measures." Journal of Management Research and Analysis 11, no. 1 (March 15, 2024): 41–45. http://dx.doi.org/10.18231/j.jmra.2024.008.
Full textLatkovska, Tamara, Pavlo Latkovskyi, and Anastasiia Podolska. "Legal ways of double taxation resolving." Revista Amazonia Investiga 9, no. 26 (February 21, 2020): 365–71. http://dx.doi.org/10.34069/ai/2020.26.02.42.
Full textDissertations / Theses on the topic "Double taxation"
Rijntjes, Dick. "Does Hong Kong need tax treaties?" Thesis, Click to view the E-thesis via HKUTO, 1996. http://sunzi.lib.hku.hk/HKUTO/record/B3862784X.
Full textLópez, Nieto Sebastián. "The Non-Discrimination Clause in Double Taxation Agreements." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118516.
Full textEn el artículo se analiza el concepto y alcance del principio de “no discriminación” contenido en los Convenios para evitar la Doble Imposición, con especial énfasis en aquellos suscriptos por la República Argentina. Se analizan los Modelos de Convenio OCDE e ILADT, los cuales contienen provisiones diseñadas para prevenir que un Estado contratante otorgue a sus residentes o nacionales un tratamiento impositivo preferencial en relación al otorgado a los no residentes. Adicionalmente, se analiza la reciente jurisprudencia de los tribunales argentinos aplicable en la materia.
Rendahl, Pernilla. "Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C e-commerce /." Jönköping : Jönköping International Business School, Jönköping University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-6603.
Full textHagena, Antje. "Die Behandlung von Personengesellschaften in den Doppelbesteuerungsabkommen der Bundesrepublik Deutschland mit den Staaten Mittel- und Südamerikas /." Frankfurt am Main [u.a.] : Lang, 2006. http://www.gbv.de/dms/spk/sbb/recht/toc/51951405X.pdf.
Full textHjipanayi, Christiana. "Double taxation, tax treaties, treaty shopping and the European Community." Thesis, London School of Economics and Political Science (University of London), 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.440460.
Full textSoler, Roch María Teresa. "The Taxation of Capital Gains in Double Tax Convention Models." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118674.
Full textEl artículo trata de la tributación de las ganancias de capital en situaciones transfronterizas, de acuerdo con las disposiciones previstas en los distintos Modelos de Convenio (OCDE, ONU y EEUU). Tras una introducción al tema, el artículo analiza el concepto de ganancias de capital, así como las reglas de atribución aplicables a las ganancias obtenidas en la transmisión de distintos tipos de bienes, incluyendo cláusulas anti-abuso específicas y una referencia final a los impuestos de salida.
Espinosa, Sepúlveda Jorge. "Latin American income tax systems and current double taxation agreements." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115595.
Full textLos sistemas tributarios en América Latina han jugado un rol muy importante como los principales, y en algunos casos los únicos, medios de obtención de ingresos públicos para financiar los ingentes gastos públicos necesarios para el quehacer de los estados a través de los tiempos. A continuación se presenta una pequeña reseña de los principales aspectos delos sistemas tributarios en la región, con énfasis en el impacto de los impuestos a la renta vigentes en los principales países de América Latina. Asimismo, se incluye una breve explicación de la red de convenios para evitar la doble imposición, vigentes en cada uno de dichos países.
Jogarajan, Sunita. "Double Taxation and the League of Nations in the 1920s." Thesis, The University of Sydney, 2016. http://hdl.handle.net/2123/15765.
Full textHadida, Jonathan. "Prospects for multilateral cooperation in taxation." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101818.
Full textThe two prospects for multilateral cooperation are the creation of an international tax organization and a multilateral tax treaty to replace the current bilateral tax treaty network. Whereas there is currently no organization responsible for the surveillance of the international tax system, such an organization is within the realm of possibility. The perfect home for such an organization would be the OECD given its large expertise and history in taxation. However for political reasons it is difficult to foresee such scenario in the near future.
A more likely prospect is the creation of a series of multilateral tax treaties for economic regions. This is due to the fact that a multilateral tax treaty, as demonstrated by the Nordic Tax Convention, can be most successful within a group of nations that share close cooperation and highly integrated economies such as members of the EU or NAFTA already tied together through trade agreements.
Tadmore, Niv, and mikewood@deakin edu au. "The interaction between tax treaties and e-commerce re-examined." Deakin University. School of Law, 2003. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050719.085242.
Full textBooks on the topic "Double taxation"
Reid, P. A. Double Taxation Relief. London: Institute of Chartered Accountants in England andWales, 1986.
Find full textOrganisation for Economic Co-operation and Development, ed. International double taxation. Alphen aan den Rijn: Kluwer Law International, 2011.
Find full textTaylor, Rodney B. Double taxation relief. 2nd ed. Croydon: Tolley, 1996.
Find full textReid, Alan. Double taxation relief. London: Member Services Directorate of The Institute of Chartered Accountants in England and Wales, 1989.
Find full textPhilip, Baker. Double taxation agreements. London: Key Haven, 1990.
Find full textHaccius, Charles. Double taxation agreements. Dublin: Institute of Taxation in Ireland, 1998.
Find full textNewns, Ralph. Double taxation relief for shipping. London: Lloyd's of London Press, 1988.
Find full textWalker, Francis. Double taxation in the United States. Clark, N.J: Lawbook Exchange, 2003.
Find full textCabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Manila, Philippines: Published & distributed by Rex Book Store, 2009.
Find full textCabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Manila, Philippines: Published & distributed by Rex Book Store, 2009.
Find full textBook chapters on the topic "Double taxation"
Sarmento, Joaquim Miranda. "International Double Taxation." In Springer Texts in Business and Economics, 245–51. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-22097-5_10.
Full textShome, Parthasarathi. "Double Taxation Avoidance Agreements." In Taxation History, Theory, Law and Administration, 321–28. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_27.
Full textRixen, Thomas. "Eradicating the ‘Evils of Double Taxation’." In The Political Economy of International Tax Governance, 86–116. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/9780230582651_5.
Full textPhillips, John S. "Methods for Elimination of Double Taxation." In Tax Treaty Networks 1991, 725–79. London: Routledge, 2021. http://dx.doi.org/10.4324/9781315075631-24.
Full textRakovský, Peter. "The Arbitration Convention as One of the Measures to Eliminate Double Taxation... in the European Union and in Slovak Republic." In Cofola International 2021, 440–55. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.p210-8639-2021-17.
Full textRixen, Thomas. "Institutional Choice in the Avoidance of Double Taxation." In The Political Economy of International Tax Governance, 155–80. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/9780230582651_7.
Full textSabharwal, Manuj. "International Double-Taxation Avoidance Law and Indian Practice." In Indian Practice of International Law, 260–80. London: Routledge India, 2024. http://dx.doi.org/10.4324/9781003366331-19.
Full textTsenes, Christos K., and Dimitrios D. Thomakos. "The Double Trap: Taxes and Subsidies as Determinants of Economic Growth and the End of the Downward Growth Spiral in Greece." In Taxation in Crisis, 359–87. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-65310-5_14.
Full textYang, Harry, Dermot Cahill, and Edwin T. Hood. "Corporate Profits’ Tax Avoidance: How the “Double Irish” Impedes Global Social Progress and Removes the Prosperity Base Needed for Future Generations." In Taxation in Crisis, 103–18. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-65310-5_5.
Full textHaslehner, Werner. "Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law." In State Aid Law and Business Taxation, 133–61. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_8.
Full textConference papers on the topic "Double taxation"
Erdős, Éva, and Lilla Nóra Kiss. "Double Taxation and Double Non-Taxation as the New Tendencies of EU e-Tax Law." In MultiScience - XXXIII. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2019. http://dx.doi.org/10.26649/musci.2019.037.
Full textArmeanic, Alexandru. "Scope Of International Treaties To Avoid Double Taxation." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.61.
Full textLarisa, Aslanbekovna. "Double Taxation: Concept, Causes And Procedure For Elimination." In International Scientific Conference «Social and Cultural Transformations in the Context of Modern Globalism» dedicated to the 80th anniversary of Turkayev Hassan Vakhitovich. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.05.170.
Full textMcCarthy, J. R. "Avoiding International Double Taxation in the Petroleum Industry Since 1969." In Symposium on Energy, Finance, and Taxation Policies. Society of Petroleum Engineers, 1986. http://dx.doi.org/10.2118/14646-ms.
Full textFilipova-Slancheva, A. "Bulgarian Double Taxation Approach and the Role of Accountants." In The 4th Human and Social Sciences at the Common Conference. Publishing Society, 2016. http://dx.doi.org/10.18638/hassacc.2016.4.1.199.
Full textBaliyan, Parthik, Bhawna Arora, and Kavita. "TaxBot: An AI-driven Chatbot for Resolving Double Taxation Queries in India." In 2024 IEEE 1st Karachi Section Humanitarian Technology Conference (KHI-HTC). IEEE, 2024. http://dx.doi.org/10.1109/khi-htc60760.2024.10481983.
Full textLiu, Ye, Lin-yu Qiu, and Zhi-bo Zhou. "An empirical study on “double dividend” in China's existing environmental taxation." In 2009 International Conference on Management Science and Engineering (ICMSE). IEEE, 2009. http://dx.doi.org/10.1109/icmse.2009.5317625.
Full textNan Li and Yunlan Chen. "Elimination of international double taxation in connection with the adjustment of transfer pricing." In 2010 Second International Conference on Communication Systems, Networks and Applications (ICCSNA). IEEE, 2010. http://dx.doi.org/10.1109/iccsna.2010.5588909.
Full textDulevski, Stoycho. "SOME ASPECTS REGARDING THE TIME CRITERION IN THE OECD-MC." In THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY 2020. University publishing house "Science and Economics", University of Economics - Varna, 2020. http://dx.doi.org/10.36997/lbcs2020.241.
Full textProtsenko, Iryna. "LEGAL STATUS AND PECULIARITIES OF TAXATION OF E-RESIDENTS IN UKRAINE." In Innovative Solutions for Managing the Economy in an International Crisis Scenario. Oikos Institute – Research Center, Bijeljina, Bosnia and Herzegovina, 2023. http://dx.doi.org/10.61432/cpne0101244p.
Full textReports on the topic "Double taxation"
Goulder, Lawrence. Environmental Taxation and the "Double Dividend:" A Reader's Guide. Cambridge, MA: National Bureau of Economic Research, October 1994. http://dx.doi.org/10.3386/w4896.
Full textLorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. Inconsistent tax transfer prices: tax filings, audits, and double taxation. TRR 266 Accounting for Transparency, 2021. http://dx.doi.org/10.52569/acpj5634.
Full textBoustati, Alma. The Advantages and Disadvantage of Double Taxation Agreements for Developing Countries. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/k4d.2022.143.
Full textMorck, Randall. Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends. Cambridge, MA: National Bureau of Economic Research, April 2003. http://dx.doi.org/10.3386/w9651.
Full textKinda, Harouna, and Abrams M. E. Tagem. Double taxation treaties and resource revenue mobilization in developing countries: A neural network approach. UNU-WIDER, October 2023. http://dx.doi.org/10.35188/unu-wider/2023/433-5.
Full textCantens, Thomas, and Gaël Raballand. Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement. Institute of Development Studies (IDS), May 2021. http://dx.doi.org/10.19088/ictd.2021.009.
Full textTrachtenberg, Danielle. Tax Barriers to Services Imports in Latin America and the Caribbean: The Case of IT Services. Inter-American Development Bank, October 2022. http://dx.doi.org/10.18235/0004511.
Full textAkua Anyidoho, Nana, Max Gallien, Mike Rogan, and Vanessa van den Boogaard. Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/ictd.2022.012.
Full textMorck, Randall. How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy. Cambridge, MA: National Bureau of Economic Research, December 2004. http://dx.doi.org/10.3386/w10944.
Full textShehaj, Pranvera, and Martin Zagler. Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing. Institute of Development Studies, March 2023. http://dx.doi.org/10.19088/ictd.2023.009.
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