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Journal articles on the topic 'Double taxation'

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Published: 4 June 2021
Last updated: 31 July 2024

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1

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.

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As a result, present taxation, avoidance of double taxation and Double Taxation Agreements (DTA) are important elements of international trade relations. All states are interested in harmonizing tax systems to expand trade and other ties with each other. Thus, importance of double taxation agreements (DTA), structure of these treaties nneds to be resarched and stuidied in that article. Key words: taxation, history of double taxation, avoidance of double taxation, double taxation agreements, mechanics of double tax avoidance
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2

Ismer, 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.

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With the recent entry into force of the European Dispute Resolution Directive, the term international double taxation has gained legal relevance. This calls for revisiting the definition of international double taxation. This contribution presents the main approaches in the scholarly literature and demonstrates that the widely accepted definition of international double taxation is imprecise. Considering the function of tax treaties, it should instead be understood as a specific disadvantage to cross-border situations resulting from taxation by two or more states. Thus, neither discrimination by solely one state nor virtual double taxation constitute international double taxation in this context. The opposite is valid for intertemporal double taxation when new treaty rules must be created. The European Dispute Resolution Directive accords with the discrimination approach advocated here and substantiates the requirement of discrimination through three different variants. International double taxation, dispute resolution directive, juridical double taxation, economic double taxation, virtual double taxation, intertemporal double taxation, credit method, exemption method, single taxation, double non-taxation.
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Mehra, B. M. "International Double Taxation." Foreign Trade Review 22, no. 4 (January 1988): 452–97. http://dx.doi.org/10.1177/0015732515880406.

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4

Radu, 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.

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5

Oliver, J. David B. "Removing Economic Double Taxation." Intertax 31, Issue 4 (April 1, 2003): 130. http://dx.doi.org/10.54648/taxi2003030.

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6

Tiley, John. "Double Taxation—Visiting Academics." Cambridge Law Journal 49, no. 2 (July 1990): 225–28. http://dx.doi.org/10.1017/s0008197300117003.

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7

Mahmudlu, 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.

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8

Zhelekhovska, 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.

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The article titled “Legal Mechanism of Avoiding Double Taxation in the European Union” provides a comprehensive examination of the intricate legal framework established within the European Union (EU) to tackle the pervasive issue of double taxation. The contemporary landscape of the European Union is characterized by a dynamic and interconnected economic environment, fostering a thriving cross-border business ecosystem. However, this vitality often encounters significant impediments in the form of double taxation, where individuals or entities are subject to taxation in multiple EU member states for the same income or transaction. Double taxation not only creates administrative burdens but also undermines the seamless operation of the EU’s internal market. The article provides a comprehensive understanding of double taxation, delineating its various forms. It highlights the potential consequences of double taxation on businesses and individuals, such as reduced competitiveness, disincentives for foreign investment, and impediments to economic growth within the EU etc. Against this backdrop, the article delves into the central theme of the legal mechanisms implemented by the European Union to combat double taxation. It recognizes that while taxation is primarily within the purview of individual member states, the EU has intervened with a series of directives, treaties, and judicial rulings to harmonize and streamline tax practices. The article “Legal Mechanism of Avoiding Double Taxation in the European Union” explores the complex and crucial issue of double taxation within the EU. It delves into the various legal instruments, directives, and tax treaties that have been established to prevent or mitigate double taxation, which can arise when individuals or businesses are subject to taxation in multiple EU member states. The article provides insights into key EU directives, bilateral tax treaties, European Court of Justice practice etc.
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Karuna, 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.

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International Double Taxation poses a complex challenge with diverse interpretations, especially in the Indian context. This paper investigates the nuances of double taxation, focusing on legal principles, double taxation avoidance agreements (DTAAs), and their implications for residents and permanent establishments. It analyzes India's engagement in double taxation treaties, considering monistic and dualistic principles, legislative processes, and recent judicial developments. Case studies from French and Indian courts offer insights into treaty interpretation. The paper examines relief methods such as Exemption, Credit, Tax-sparing, and Expense Deduction, emphasizing their application within Indian tax treaties. Notably, Permanent Establishment (PE) significance in international taxation is explored through relevant case law. Conclusively, the paper underscores the importance of addressing international double taxation in the globalized era. It argues that while various relief methods exist, the Exemption method is most effective in mitigating double taxation, contrasting with the partial relief provided by the Credit method. The choice of relief method varies across nations based on financial considerations. This comprehensive exploration contributes to understanding international double taxation in the Indian context, highlighting legal interpretations, treaty dynamics, and mitigation measures. It advocates for harmonizing global approaches to achieve more effective and equitable solutions in international taxation.
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Latkovska, 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.

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The purpose of the article is a comprehensive study of the problems of double taxation, which is at the intersection of categories of taxable entity and taxpayer. According to the purpose, it is substantiated that double taxation arises in the case of taxation of income received by residents abroad, or in the case of a mixed procedure of tax payment, or in the taxation of the distributed part of the profits of enterprises. It has been established that double taxation is also possible with the partial imposition of one object on another, and this can occur both within the same country and under different tax systems. The taxation of petroleum products with excise tax, which resulted from the legislative regulation that led to double taxation, was considered and analyzed. In the process of researching the topic of the article, the authors conclude that, starting from 2016, the legislator actually introduced double taxation with the same tax and accordingly replaced the ad valorem excise tax rate on retail sales of excisable goods with specific ones (Euro tax rate per unit of tax). It is stated that double taxation of one and the same taxpayer is a violation of Article 1 of the Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms of each natural or legal person, the right to peacefully own their property.
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11

Li, 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.

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The globalization of the economy has sparked a tax competition among nations, leveraging low tax rates to attract investments and inadvertently fostering international tax avoidance and transfer pricing. This dynamic, intensified by the digital economy's ascent, has inflicted economic losses on both resident and source countries. The conventional "permanent establishment" criterion, now rendered obsolete by online business operations, facilitates tax evasion by international corporations. Recognizing the urgency for change, the international tax system has shifted focus from eliminating double taxation to confronting aggressive tax planning. This essay critically analyzes this paradigm shift, primarily emphasizing the move from preventing double taxation to avoiding double non-taxation. Two pivotal considerations drive this transformation: equitable sharing of benefits from multinational corporations among involved countries and collaborative efforts to prevent dual taxation. Delving into Tax Challenges Arising from the Digitalization of the Economy, including Global Anti-Base Erosion Model Rules (Pillar Two) and the OECD/G20 Inclusive Framework on BEPS, the essay examines causes and consequences of double taxation and scrutinizes reasons and repercussions of double non-taxation resulting from aggressive planning. The analysis unveils the main elements and impacts of the international tax system reform, shedding light on both its strengths and shortcomings. This essay provides a concise yet comprehensive understanding of the evolving global economic landscape and the imperative changes in international taxation, offering insights into the critical nuances of the reformed framework.
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Artinger, 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.

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VAT double taxation has increasingly become a concern for cross-border trade. The present contribution defines the term and identifies its causes, dividing them into two groups: double taxation due to divergent rules and double taxation despite identical rules. It then illustrates existing solutions for international VAT double taxation and proposes additional substantive provisions as well as the introduction of a mutual agreement and arbitration procedure into the VAT Directive.
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13

Nowak-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.

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The article addresses the issue of double taxation elimination in cases involving the application of an exit tax under the DTT between Poland and Brazil, which was signed in 2022. The author explains the key characteristics of the Polish exit tax and then elaborates on an appropriate allocation rule in the context of exit taxation. The article also discusses Article 24 of the Polish-Brazil DTT, which deals with double taxation. Finally, the author presents the specific solutions adopted in other countries’ double taxation treaties to eliminate double taxation in cases where an exit tax is imposed.
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14

Soom, 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.

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Pursuant to the preamble of the Anti-Tax Avoidance Directive (ATAD), its primary purpose is to combat abusive practices in the EU and ensure that tax is paid where profits are generated without undermining the functioning of the internal market through double taxation (ATAD, recitals 1 and 5). Regardless of the aim of avoiding the creation of a double tax burden on taxpayers, the ATAD does not obligate Member States to effectively eliminate the aforesaid burden. It is, therefore, a taxpayer’s responsibility to identify the correct source of law for providing relief from double taxation. This article focuses on the double taxation that is caused by the implementation of the ATAD and identifies the correct source of law, if possible, to provide relief for such double taxation. As the potential sources of law, the OECD MC (OECD Model Tax Convention on Income and on Capital 2017 (Full Version) (OECD Publishing 2019)), and European Union legislation have been analysed. The scope of this article is limited to the rule on interest deduction limitation and controlled foreign company (CFC) rules as provided in the ATAD. ATAD, anti-tax avoidance directive, interest deduction limitation rule, CFC rules, double taxation, European Union, OECD, economic double taxation, juridical double taxation
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15

Palma, 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.

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Taxation at source on a gross basis is not just a form of double taxation but a tax obstacle to cross-border income flows in its own, and with even more detrimental consequences. Unlike double taxation, gross taxation can by itself render profitable transactions loss-making and remains unrelieved domestically. Paradoxically, and while residence countries unilaterally relieve double taxation but increasingly limit their foreign tax credit by reference to the net income, the international tax framework remains focused on double taxation. Where taxpayers most require protection is where the international tax framework has less to offer, prompting taxpayers to adopt ‘defensive tax planning’ and gross-up clauses as their sole protection against what may be the main tax obstacle to international flows today.
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16

Spalević, 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.

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Tax is the most important type of public revenue. Taxes are necessary for the functioning of the state. It is difficult to imagine the state as a legal entity, without taxes. Most of the funds for financing public expenditures were obtained through taxation. The phenomenon of double taxation occurs when several sovereign countries claim the right to tax the same taxpayer for an identical period, which leads to a more severe form of taxation to the detriment of the taxpayer. The aim of this paper is to present the way of treating the problem of double taxation with special reference to the methods and measures of eliminating double taxation. The authors also point to certain aspects of the problem of double taxation in Kosovo UN 1244.
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17

Maia 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.

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The topic discusses the problems of double taxation and incorrect taxes, both in the general theoretical aspect and in the specific reality of Georgia. The negative role of double taxation and irregular taxes and their specificity in socio-economic development, both internationally and nationally, are shown. The merits of the incorrect and non-existent legislation of Georgia in the emergence of these problems are also presented analytically. Moreover, there are specifically discussed: transport parking fee; Authorization of higher education institutions, non-refund of taxes in case of non-accreditation; Education Center service fee; Public Registry Service Fee; Non-refund of unregistered land tax; The activities of the organizations that operate with the funding of the state budget. Furthermore, they are shown to play a role in generating double taxation and incorrect tax rates. It is well known that when the population pays for services, state organizations had to operate on the basis of an economic or commercial account, otherwise double taxation and erroneous taxes remain in force, which worsens the socio-economic situation of the state. Keywords: Double taxation, incorrect tax, taxable, parking, authorization, accreditation.
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18

Stratilatova, 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.

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In today's economy, the basis for optimal tax policy is a holistic approach in the application of international agreements to avoid double taxation. Contracts applicable between jurisdictions are the main instruments for resolving tax disputes and conflicts by taxpayers. The validated double taxation process in each country depends to a large extent on the structure of the tax base, the status of the taxpayer and the established rules for determining taxable income. The object of the study is social relations arising in the field of legal regulation of double taxation. In turn, the subject of study is legal norms, international treaties and agreements regulating social relations arising in the sphere of legal regulation of double taxation. In the practice of international taxation, more than 3000 bilateral international treaties on avoidance of double taxation of personal income and prevention of tax evasion are applied, whereas in Russia, this figure exceeds 80 existing agreements. Under the current legal system, the provisions of double taxation agreements have priority over the provisions of the domestic tax legislation. The analysis of changes in bilateral international double taxation treaties between Russia and Cyprus, Luxembourg and Malta in 2020 allowed identifying important aspects of their legal application and formulating the main tasks necessary for the development of tax potential and successful cooperation in the field of regulation of trade and economic relations.
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19

Gurinovich, 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.

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The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of controversial situations regarding double taxation are revealed. The general analysis of the basic concepts of legal regulation using Russian and foreign sources regarding restrictions on the exercise of taxpayer rights under double taxation avoidance agreements, principles and mechanisms in national legislation is carried out. Because of studying the terms of individual agreements on avoidance of double taxation to test the admissibility of applying national legislation, significant differences in the approaches of different countries and examples of law enforcement based on judicial practice are analyzed. The novelty of the article is the justification of the necessity of establishing the basic principles upon restricting taxpayer rights under double taxation avoidance agreements in national legislation. The practical significance of the work lies in identifying the role of mutual agreement procedures between the competent authorities of the contracting parties under double taxation avoidance agreements, as well as in stating recommendations on the practical application of the rules regarding the limitation of taxpayer rights under double taxation avoidance agreements. System analysis, expert analysis, event analysis, traditionally legal methods (formal and logical, comparative legal), structural analysis, and modeling research methods are used.
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20

Dumiter, 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.

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Abstract International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main double taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in double taxation conventions; the need for a coherent and just application of those conventions; the historical appearance and evolution of the double taxation conventions, as well as the quid pro quo OECD Model Convention and UN Model Convention. The conclusions of this article highlight the importance and ultimately need for construction of best practices new and complex multilateral tax convention at the UE level in order to diminish the contagious effects of the treaty shopping practices. The case study presented in this article from the Romanian jurisprudence highlights the multi-faced concept of double taxation and the comprehension approach which must be undertaken in order to solve the complex issues of the international taxation via double taxation treaties.
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Dumiter, 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.

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AbstractConventions to avoid double taxation are thepanaceaof tax law,lato sensu, and direct taxation,stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between thede jureprovisions of the double taxation avoidance conventions and thede factoapplication, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is stillroom for maneuverto improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.
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Cofone, 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.

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23

Davis, 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.

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24

Żuk, 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.

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In European Union countries, income from hired labor is taxed in the country in which the work is done. Regardless of this, taxpayers who are subject to unlimited tax liability in Poland are obliged to settle this income also in Poland. To avoid double taxation of the same income, double taxation conventions are concluded between countries. They provide for two methods of avoiding double taxation: the exclusion method with progression and the method of proportional deduction (credit, tax credit). Certain double taxation conven-tions concluded by Poland, exempt from taxation in Poland the income from hired work performed in another country (taxed in the country in which the work was performed). These incomes are taken into account in the annual settlement submitted in Poland only when the taxpayer also achieved income subject to taxation in Poland on general principles. Income from work abroad, exempted from taxation under a bilateral agreement, is then used to determine the interest rate, which will then be applied to the taxation of income in Poland.
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25

Huizinga, 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.

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This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998–2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international banks, and that the incidence of international double taxation of banks is on bank customers in the foreign subsidiary country. (JEL F23, G21, H25, H87)
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Baratashvili, 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.

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Introduction. According for future economic development of country and creation strong stable political framework is essential to improve international existing mechanism of avoiding double taxation. Double taxation avoidance system is an essential component of good business environment and is a key factor of stimulating investments. Agreements of Double taxation provide legal framework of releasing from double taxation. In spite of that, such exemption is foreseen by the internal law of different countries, international double taxation agreements provides contingency approach. Aim and tasks. The aim of the article is to study the directions of avoiding double taxation, which contributes to the deepening of economic cooperation between countries and attracting investment. The task is to study and show the positive and negative sides of double tax treaties. Results. One of the main factor of countries economic development is to promote export. For that every country is interested in incensement of export share per capital in foreign trade. In the article is analysed trends of development of international double taxation principles and forms. Research shows and confirms that an effective legal mechanism in Georgia is still in the process of formation in this field. Trade liberalization contributes to the creation of such flexible mechanisms, which allow developing countries receive maximal benefits from the process of world economic development. Also, Georgia received economic benefits from agreement of Avoidance of Double Taxation, which was signed all parties. Conclusions. We have to mention that for Georgia is great challenge to increase export share per capital in European Union countries. Georgian has real ability to increase export potential in EU countries. The result of this is deep and comprehensive Free Trade Agreement (DCFTA) with the European Union and agreement of Avoidance of Double Taxation and the Prevention of Fiscal evasion (DTAA) with respect to taxes on income. It promotes to build further new trade economic cooperation between countries by safeguarding the interests of involved countries according the agreement.
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Kuzniacki, 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.

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The present article deals with the problem of double economic taxation triggered by CFC rules under tax treaties based the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD tax treaties). In that respect, the author first provides and analyses several arguments speaking in favour of the thesis that OECD tax treaties target double economic taxation triggered by an application of the CFC rules and the treaties therefore require Contracting States applying CFC rules to avoid said double economic taxation. Subsequently, the way in which the double economic taxation should be avoided by Contracting States is discussed. Finally, the author concludes that the need to avoid double economic taxation triggered by the application of CFC rules under OECD tax treaties is internationally recognized and respected and that the appropriate way to achieve it is to credit taxes paid by the CFC if this company does not constitute a PE of its participants, or, exempt its income from taxation if it constitutes a PE of its participants and the exemption method applies to its income.
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Costa, 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.

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This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements). The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.
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Popović, 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.

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This paper presents the story of the world’s first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt to determine which of the quite few already existing double taxation treaties served as the model for a document which preceded the work done under the auspices of the League of Nations on the topic of double taxation. Concluding that it was the 1899 Austria-Hungary/Prussia double taxation treaty which served as inspiration for the drafters of the 1922 Rome double tax convention, the authors continue to analyse and compare their individual provisions. Subsequently, the authors turn to the question of why this multilateral treaty never came into force and present interesting historical data found in the archives of Yugoslavia. In the end, the authors conclude that the tale of the Rome double taxation convention reminds us in our modern environment about the values of common sense even in adverse political circumstances and clearly shows that multilateralism should not be abandoned as a prospective option. Multilateral convention, double taxation, World War I, League of Nations, Austria-Hungary, source, residence.
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Дорджиев, 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.

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В статье приведен анализ устранения двойного налогообложения путем использования механизма соглашений об избежании двойного налогообложения, проведена оценка судебной практики, а также даны рекомендации по совершенствованию механизма устранения двойного налогообложения с учетом последних поправок в соглашения об избежании двойного налогообложения. Результаты анализа могут быть использованы при формировании налоговой политики России на будущие периоды. The article presents the analysis of avoidance of double taxation with the mechanism of double taxation agreements, provides an assessment of court practice, as well as recommendations to improve the mechanism of avoidance of double taxation taking into account the latest amendments to double taxation agreements. The results of the analysis can be used in formation of tax policy of Russia for the future periods.
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Malvinas, 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.

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Persetujuan Penghindaran Pajak Berganda Indonesia-Belanda dimaksudkan untuk membagi hak pemajakan atas penghasilan yang diperoleh penduduk Indonesia dan penduduk Belanda sehingga tidak terjadi pemajakan berganda (double taxation) dan atau pajak sama sekali tidak dikenakan (double non-taxation) yang juga berarti terjadinya penghindaran dan atau pengelakan pajak. Beneficial owner terdapat di dalam Tax Treaty tersebut, yang terdapat dalam Pasal 10 mengenai dividen, Pasal 11 mengenai bunga dan Pasal 12 mengenai royalti dalam Tax Treaty Indonesia-Belanda, serta dapat mengaplikasikan peran beneficial owner dalam dividen, bunga dan royalti yang ada di dalam Tax Treaty Indonesia-Belanda.The Agreement on Avoidance of Double Taxation between Indonesia and the Netherlands is intended to divide the right of taxation on income derived by the Indonesian population and the population of the Netherlands so that double taxation and / or double taxation shall be avoided which also means avoidance and or tax evasion. Beneficial owner is included in the Tax Treaty, contained in Article 10 concerning dividends, Article 11 concerning interest and Article 12 concerning royalties in Tax Treaty Indonesia-Netherland, and may apply the beneficial owner's role in dividends, interest and royalties in the Tax Treaty Indonesia-Netherlands.
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Eyitayo-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.

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AbstractA significant number of scholars have written about the nexus between fairness in the allocation of taxing rights in double taxation treaties and sustainable development in developing countries. These scholars have argued for expansive taxing rights for developing countries, as against the current source- restricting provisions in taxation treaties between developed and developing countries based on the OECD and UN Model taxation treaties. They have also highlighted the need for developing countries to critically assess their treaty networks, and to consider gaps in their local laws and policies that encourage revenue loss. This paper contributes to this body of knowledge by identifying provisions in Nigeria’s double taxation treaties that encourage revenue loss. It concludes by recommending amendments to Nigeria’s double taxation treaties.
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Нікітін, 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.

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The article provides a description of individual international treaties that establish the legal basis for the elimination of double taxation. It was found that in countries that adhere to the monistic and dualistic concepts, the status of double taxation agreements is not the same, the rules of such agreements, subject to compliance procedures are applied along with national legislation in the field of taxation and even in the regulation of taxation. legal relations with a foreign element have priority over the rules of national law.
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34

Du 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.

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In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for income tax purposes. The majority answered this question by applying Australian domestic law. In a separate but concurring judgement, Gordon J also discussed the interpretation and application of the relevant double taxation treaty. This contribution analyses Gordon J's judgment to extract guidance from it for the South African courts on their interpretation of double taxation treaties. It is submitted that South African courts should also follow the "first step" proposed by Gordon J when interpreting double taxation treaties. South African courts may find Gordon J's judgment "instructive" when dealing with the interpretation of the "place of effective management" concept in both domestic law and double taxation treaties. In his judgment Gordon J favours the goal of common interpretation and it is argued that South African courts should follow this example and explicitly support this notion in applicable cases. From Gordon J's judgment and the judgement in Krok v Commissioner, South African Revenue Service, it is deduced that the positions in South Africa and Australia are similar in that the courts in both countries will be bound by the principles of Articles 31 and 32 of the Vienna Convention on the Law of Treaties when interpreting double taxation treaties. Moreover, Gordon J's judgment indicates that the domestic principles of interpretation should not be used in the interpretation of double taxation treaties. Recent South African cases have suggested that there are no differences between the South African domestic principles of interpretation and those contained in Articles 31 and 32 of the Vienna Convention on the Law of Treaties. This contribution submits that there are many similarities between the two, but that the rules are not exactly the same. South African courts should be aware of these differences and rather apply the rules of public international law, including those contained in the Vienna Convention on the Law of Treaties, when they interpret double taxation treaties. Gordon J specifically identifies the category of the Vienna Convention on the Law of Treaties in which he places the Commentary on the OECD Model Tax Convention, to rely on it for his interpretation of the relevant double taxation treaty. South African courts may well learn from this approach, to create more certainty in the process of interpreting a double taxation treaty.
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Bruk, 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.

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In this article the author intends to develop and justify the uniform approach to utilisation and application of the provisions of the conventions on avoidance of double taxation which specify the regime of taxation of particular types of income and capital (property). Stemming from the factors giving rise to double (multiple) taxation, the author examines the mechanisms of elimination of double taxation contained therein and the legal technicalities employed to lay down such mechanisms in the tax treaties. Furthermore, the author elaborates on his vision regarding the possible commonly shared algorithm that could eliminate or minimise the errors in utilisation and application of the distributive rules of the double taxation treaties taking into account peculiarities of terminology and wording of the treaties as well as the systematic approach of treaty drafters to the formulation of distributive rules (rules establishing the specifics of the tax treatment of certain types of income and capital) contained therein.
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Bruk, 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.

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In this article the author intends to develop and justify the uniform approach to utilisation and application of the provisions of the conventions on avoidance of double taxation which specify the regime of taxation of particular types of income and capital (property). Stemming from the factors giving rise to double (multiple) taxation, the author examines the mechanisms of elimination of double taxation contained therein and the legal technicalities employed to lay down such mechanisms in the tax treaties. Furthermore, the author elaborates on his vision regarding the possible commonly shared algorithm that could eliminate or minimise the errors in utilisation and application of the distributive rules of the double taxation treaties taking into account peculiarities of terminology and wording of the treaties as well as the systematic approach of treaty drafters to the formulation of distributive rules (rules establishing the specifics of the tax treatment of certain types of income and capital) contained therein.
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37

Van 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.

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The principle of fairness advocates against international double taxation and international double non-taxation. Countries and international organizations (OECD, G20 and EU) have taken several initiatives against such taxation. However, these initiatives are not always effective. Also, certain legal authors question the legitimacy of the OECD and its action plan on BEPS. The essential goal of this research is to find guidelines to address international double (non-) taxation. We first argue that the principle of fairness is reflected in the legal principles of proportionality, non-discrimination and the rule of law. Subsequently, we derive guidelines from these principles. We address the research question by reference to these principles as enshrined in the European Convention on Human Rights (ECHR) and in the constitutional orders of Belgium, France, Germany and the United Kingdom. Our main conclusion is that excessive international double taxation and unintended international double non-taxation do not sit well with a comprehensive approach as advocated by the legal principles. We also argue that the rule of law requires the national states to guarantee the balancing of all relevant national interests through in-depth parliamentary debate. Finally, we submit that cross-pollination between international organizations and national parliaments would contribute to the legitimacy of those organizations.
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Colabella, 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.

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Double taxation is a phenomenon that arises when two or more states have the jurisdiction to tax the common income of the same person, whether a company or an individual. The author considers the causes and effects of double taxation and then examines bilateral double taxation treaties as an important method of reducing this problem. Double taxation is of growing concern due to the ever-increasing international aspects of doing business, which affect both companies and individuals. Ultimately, double taxation impedes the movement of capital, technology, persons and services between states, thus hindering lasting economic co operation. The history of double taxation treaties, some model treaties and finally the 1980 Canada-U.S. Convention are discussed. The writer closely examines the Permanent Establishment provision in the Convention. The concept of a Permanent Establishment is central to the Canada-U.S. Convention, as it is the mechanism by which a resident of one state can be taxed by the other state. The business profits of a resident can only be taxed by the other state if that resident carried on business through a Permanent Establishment in the other state. Drawing on Canadian, U.S. and international taxation treaty interpretations, the author outlines the comprehensive test for determining the existence of a Permanent Establishment. Building on this analysis, she discusses the practical tax planning problem of whether to conduct business in foreign States through Permanent Establishments or through some other entities. Finally, the writer discusses both the advantages and disadvantages of the current Permanent Establishment provision and its effect on trade between Canada and the U.S.
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Martini, Ruben. "Conference Report: ‘Double Taxation and Federal Systems’." Intertax 39, Issue 3 (March 1, 2011): 146–48. http://dx.doi.org/10.54648/taxi2011015.

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The conference of the 'Arbeitskreis Steuergeschichte' analysed the interaction between double taxation and federal structures from both the historical and legal perspectives. Having been a characteristic of tax law since the nineteenth century, the increasing cooperation between states inevitably raised the question of the evolutionary development of these transnational mechanisms. The conference's presentations tackled this comprehensive subject by examining the different stages of development the avoidance of double taxation passed through within federal structures. Based on these historical parallels on the inter-local level, the understanding of today's provisions to avoid international double taxation could be refined.
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40

Kudert, 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.

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Taxing the leasing of movable assets causes significant practical problems already at the national tax level. Far more complicated taxation problems arise in the scope of cross-border transactions. Regarding the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital (OECD Model Treaty), the contracting states have a broad discretion for classifying leasing agreements under the respective treaty articles. Besides, it can be found that actual taxation of leasing transactions often differs from the principles of the OECD Model Treaty. Considering the applicable secondary law within the European Union, in case of international leasing transactions a double non-taxation may occur. The present contribution aims at showing such a taxation gap and indicates possible ways for closing it.
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Dafnomilis, 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.

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This article provides an overview of the CJEU case law on double taxation of cross-border inheritances. Legal concepts like disparities and conflicts of tax jurisdiction principles will be discussed and commented on. Furthermore, the author comments on the effectiveness of the EC Recommendation 2011/856/EU regarding the relief for double taxation of inheritances. He examines the EC Recommendation in order to ascertain whether its distributive provisions eliminate the double taxation problems or whether other coordination/harmonization initiatives are necessary for the taxpayers’ protection.
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42

Dumiter, 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.

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Abstract In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these problems suggest that there is a strong need of a “best practice” construction of an optimal fiscal space in order to eliminate or reduce this problem. Central and Eastern European Countries have some special features: on one hand these countries have been influenced by the communist and postcommunism era, and on the other hand there are specific particularities for each country which must be economically and judicially understood and explained. This article highlights the structure, construction and appliance of the double taxation conventions in the Central and Eastern European Countries. The conclusions of this article enact the solutions of the potential problems of double taxation, especially in these former communist countries, with respect to the strengthening of the new fiscal space in the European Union.
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Zielke, 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.

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The present survey analyses for the first time the problem complex of double taxation due to not coordinated shareholder debt-financing rules in all thirty Organization of Economic Cooperation and Development (OECD) Member States by means of cross-border tax assessment simulations for all double taxation cases in the OECD. The survey shows that there exists a considerable tax differential within the OECD that gives the incentive for international tax planning using shareholder debt financing. All 870 relations between OECD Member States are examined and the enormous extent of potential double taxation due to shareholder debt-financing rules within the OECD is shown. Therefrom, recommendations for the further development of the OECD Model are deducted that are measured by the objective of fair apportionment of tax revenues, the objective of avoidance of double taxation, the objective of community law conformity, and the objective of feasibility. As realistically as possible, nobody can expect a further development of the OECD Model to solve the problem of double taxation due to not coordinated shareholder debt-financing rules in the near-future recommendations for international tax planning are deducted
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Olender, 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.

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45

Pushkarova, 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.

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46

Tetiana 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.

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The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due. However, the claim must be supported by a specific document prescribed by Ukrainian legislation. In practice, the obtaining of the proper document from foreign tax authorities may be impossible for taxpayers, bringing the double taxation of personal income. Thus, the options of improvement of tax credit mechanism and unification of official confirmation of tax base and tax payment were proposed.
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47

Izawa, 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.

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48

Ida, 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.

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49

Bećirović-Alić, Maida. "Double taxation in Republic of Serbia." Ekonomski izazovi 6, no. 12 (2017): 59–66. http://dx.doi.org/10.5937/ekoizazov1712059b.

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Aggarwal, 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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