Journal articles on the topic 'Double taxation'
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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 textLi, Qiuyi. "Paradigm Shift: International Taxations Move from Double Taxation Remedies to the Battle Against Aggressive Tax Planning." Advances in Economics, Management and Political Sciences 76, no. 1 (April 18, 2024): 171–77. http://dx.doi.org/10.54254/2754-1169/76/20241612.
Full textArtinger, Katharina. "International Double Taxation Under VAT: Causes and Possible Solutions." Intertax 45, Issue 10 (October 1, 2017): 593–605. http://dx.doi.org/10.54648/taxi2017051.
Full textNowak-Piechota, Aneta. "Exit Taxation and the DTT Between Poland and Brazil." Kwartalnik Prawa Podatkowego, no. 4 (December 30, 2023): 75–85. http://dx.doi.org/10.18778/1509-877x.2023.04.04.
Full textSoom, Annika. "Double Taxation Resulting from the ATAD: Is There Relief?" Intertax 48, Issue 3 (March 1, 2020): 273–85. http://dx.doi.org/10.54648/taxi2020024.
Full textPalma, Rui Camacho. "The Paradox of Gross Taxation at Source." Intertax 38, Issue 12 (December 1, 2010): 624–42. http://dx.doi.org/10.54648/taxi2010068.
Full textSpalević, Žaklina, Milan Rapajić, and Dragiša Veličković. "Double taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 1244." International Review, no. 1-2 (2021): 182–88. http://dx.doi.org/10.5937/intrev2102185s.
Full textMaia Kapanadze, Maia Kapanadze, and Giorgi Chincharauli Giorgi Chincharauli. "Double Taxation and Erroneous Taxes." Economics 105, no. 03 (April 15, 2022): 181–87. http://dx.doi.org/10.36962/ecs105/3/2022-181.
Full textStratilatova, A., R. Ahmadeev, E. Golubcova, and A. Agapova. "Double Tax Treaties: Fiscal Security of the State." Scientific Research and Development. Economics 9, no. 2 (April 22, 2021): 65–70. http://dx.doi.org/10.12737/2587-9111-2021-9-2-65-70.
Full textGurinovich, Alexander Georgievich, Marina Afanasyevna Lapina, and Alexey Evgenievich Ivanov. "Ways of Restricting the Rights of Taxpayers Under Agreements for the Avoidance of Double Taxation in National Legislation." SAGE Open 10, no. 4 (October 2020): 215824402096807. http://dx.doi.org/10.1177/2158244020968077.
Full textDumiter, Florin, Ștefania Amalia Jimon, and Florin Gheorghe Bene. "Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov." Journal of Legal Studies 23, no. 37 (June 1, 2019): 1–15. http://dx.doi.org/10.2478/jles-2019-0001.
Full textDumiter, Florin, Ștefania Jimon, and Marius Boiță. "Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov." Journal of Legal Studies 20, no. 34 (December 1, 2017): 1–17. http://dx.doi.org/10.1515/jles-2017-0013.
Full textCofone, Ignacio. "The Economics of Double Taxation." Díkaion 20, no. 2 (December 1, 2011): 347–62. http://dx.doi.org/10.5294/dika.2011.20.2.6.
Full textDavis, Judy S., and Sheldon M. Edner. "Refining Estimates of Double Taxation." Urban Affairs Quarterly 28, no. 4 (June 1993): 593–616. http://dx.doi.org/10.1177/004208169302800405.
Full textŻuk, Krzysztof. "METHODS OF PREVENTING DOUBLE TAXATION IN THE AREA OF PERSONAL INCOME TAXATION INCLUDING THE RULES OF FREE MOVEMENT OF WORKERS." International Journal of Legal Studies ( IJOLS ) 5, no. 1 (June 30, 2019): 389–403. http://dx.doi.org/10.5604/01.3001.0013.3245.
Full textHuizinga, Harry, Johannes Voget, and Wolf Wagner. "International Taxation and Cross-Border Banking." American Economic Journal: Economic Policy 6, no. 2 (May 1, 2014): 94–125. http://dx.doi.org/10.1257/pol.6.2.94.
Full textBaratashvili, Nazi, and Zaza Pharsenadze. "Importance of double taxation to increase export potential of Georgia." Economics, ecology, socium 2, no. 4 (December 31, 2018): 41–52. http://dx.doi.org/10.31520/2616-7107/2018.2.4-5.
Full textKuzniacki, Blazej. "The Need to Avoid Double Economic Taxation Triggered by CFC Rules under Tax Treaties, and the Way to Achieve It." Intertax 43, Issue 12 (December 1, 2015): 758–72. http://dx.doi.org/10.54648/taxi2015070.
Full textCosta, David, and Lilla Stack. "The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act." Journal of Economic and Financial Sciences 7, no. 2 (July 31, 2014): 271–82. http://dx.doi.org/10.4102/jef.v7i2.140.
Full textPopović, Dejan, and Svetislav V. Kostić. "Tax In History: Rome Double Tax Convention: The First Multilateral Treaty for the Purpose of Avoiding Double Taxation." Intertax 50, Issue 8/9 (July 1, 2022): 635–48. http://dx.doi.org/10.54648/taxi2022062.
Full textДорджиев, Ч. Г. "Improvement of mechanisms for avoidance of double taxation through the implementation of tax ruling." Экономика и предпринимательство, no. 8(121) (July 26, 2020): 1077–79. http://dx.doi.org/10.34925/eip.2020.121.8.214.
Full textMalvinas, Fajar, Mahdi Syahbandir, and Syarifuddin Hasyim. "Analisis Tentang Beneficial Owner Dalam Persetujuan Penghindaran Pajak Berganda Indonesia - Belanda Dalam Sengketa Banding PT.Indosat., Tbk, di Pengadilan Pajak." Syiah Kuala Law Journal 2, no. 2 (August 17, 2018): 276–86. http://dx.doi.org/10.24815/sklj.v2i2.11634.
Full textEyitayo-Oyesode, Oladiwura Ayeyemi. "Source-Based Taxing Rights from the OECD to the UN Model Conventions: Unavailing Efforts and an Argument for Reform." Law and Development Review 13, no. 1 (February 25, 2020): 193–227. http://dx.doi.org/10.1515/ldr-2018-0073.
Full textНікітін, В. В. "BILATERAL AGREEMENT AS A METHOD OF ELIMINATING DOUBLE TAXATION." Juridical science, no. 1(103) (February 19, 2020): 457–64. http://dx.doi.org/10.32844/2222-5374-2020-103-1.55.
Full textDu Plessis, Izelle. "Double Taxation Treaty Interpretation: Lessons from a Case Down Under." Potchefstroom Electronic Law Journal 23 (December 8, 2020): 1–22. http://dx.doi.org/10.17159/1727-3781/2020/v23i0a6840.
Full textBruk, Boris Ya. "Methodological Issues in the Use and Application of International Tax Treaties (Part 2)." Zakon 20, no. 12 (December 2023): 183–87. http://dx.doi.org/10.37239/0869-4400-2023-20-12-183-187.
Full textBruk, Boris Ya. "Methodological Issues in the Use and Application of International Tax Treaties (Part 1)." Zakon 20, no. 11 (November 2023): 101–11. http://dx.doi.org/10.37239/0869-4400-2023-20-11-101-111.
Full textVan de Vijver, Anne. "International Double (Non-)taxation: Comparative Guidance from European Legal Principles." EC Tax Review 24, Issue 5 (October 1, 2015): 240–57. http://dx.doi.org/10.54648/ecta2015025.
Full textColabella, Rachel. "The Phenomenon of Double Taxation and the Interpretation of Article V (Permanent Establishments) of the Canada-U.S. Income Tax Convention (1980)." Alberta Law Review 33, no. 3 (June 1, 1995): 626. http://dx.doi.org/10.29173/alr1133.
Full textMartini, Ruben. "Conference Report: ‘Double Taxation and Federal Systems’." Intertax 39, Issue 3 (March 1, 2011): 146–48. http://dx.doi.org/10.54648/taxi2011015.
Full textKudert, Stephan. "EU Cross-Border Leasing and Double Non-taxation." EC Tax Review 22, Issue 2 (April 1, 2013): 78–91. http://dx.doi.org/10.54648/ecta2013009.
Full textDafnomilis, Vassilis. "Double Taxation of Inheritances: Does the Ineffectiveness of EU Law Lead to an Effective EC Recommendation?" EC Tax Review 24, Issue 6 (December 1, 2015): 320–36. http://dx.doi.org/10.54648/ecta2015033.
Full textDumiter, Florin, and Ștefania Jimon. "Double Taxation Conventions in Central and Eastern European Countries." Journal of Legal Studies 18, no. 32 (December 1, 2016): 1–12. http://dx.doi.org/10.1515/jles-2016-0014.
Full textZielke, Rainer. "Shareholder Debt Financing and Double Taxation in the OECD: An Empirical Survey with Recommendations for the Further Development of the OECD Model and International Tax Planning." Intertax 38, Issue 2 (February 1, 2010): 62–92. http://dx.doi.org/10.54648/taxi2010008.
Full textOlender, I. Ya. "IDENTIFICATION OF FEATURES OF DOUBLE TAXATION." Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences 30(69), no. 3 (2019): 83–86. http://dx.doi.org/10.32838/1606-3716/2019.3/14.
Full textPushkarova, T. M., and Yu A. Fomenko. "LEGAL REGULATION OF COUNTERACTION DOUBLE TAXATION." Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences 2, no. 2 (2020): 95–99. http://dx.doi.org/10.32838/2707-0581/2020.2-2/18.
Full textTetiana Yarotska and Svitlana Fedchuk. "FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION." International Journal of Innovative Technologies in Economy, no. 8(20) (November 30, 2018): 23–25. http://dx.doi.org/10.31435/rsglobal_ijite/30112018/6210.
Full textIzawa, Ryo. "British Companies and International Double Taxation." Keiei Shigaku (Japan Business History Review) 51, no. 2 (2016): 3–24. http://dx.doi.org/10.5029/bhsj.51.2_3.
Full textIda, Tomoya. "INTERNATIONAL TAX COMPETITION AND DOUBLE TAXATION." Review of Urban & Regional Development Studies 18, no. 3 (November 2006): 192–208. http://dx.doi.org/10.1111/j.1467-940x.2006.00121.x.
Full textBećirović-Alić, Maida. "Double taxation in Republic of Serbia." Ekonomski izazovi 6, no. 12 (2017): 59–66. http://dx.doi.org/10.5937/ekoizazov1712059b.
Full textAggarwal, Rimjhim M., and Erik Lichtenberg. "Pigouvian taxation under double moral hazard." Journal of Environmental Economics and Management 49, no. 2 (March 2005): 301–10. http://dx.doi.org/10.1016/j.jeem.2004.05.004.
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