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THE CORRELATION BETWEEN DOUBLE TAXATION CONVENTIONS, TAX COMPLIANCE, AND TAX EVASION. EMPIRICAL EVIDENCE FROM OECD COUNTRIES

• Authors : Florin Cornel Dumiter

Subjects: tax treaty; tax behavior; tax evasion

• Source: Technological and Economic Development of Economy; Vol 29 No 3 (2023); 902–948

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International Tax Disputes and Resolution: An Update

• Authors : Agbo, Elias Igwebuike

Subjects: Tax and Resolution Tax Treaty; Double Taxation; International Tax Dispute

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Международные и внутренние аспекты налогообложения доходов членов экипажей морских судов. Узловые противоречия

• Authors : Beata Kucia-Guściora

Subjects: налог на доходы физических лиц; «аболиционная» налоговая льгота; угоди про уникнення подвійного оподаткування

• Source: Studia Prawnicze KUL. :175-198

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Entstehung von Betriebsstätten beim internationalen Personaleinsatz

• Authors : Walch, Daniel

Subjects: COVID-19 Pandemie; Profit accrual; Transfer pricing

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A consideration of the OECD Model Tax Convention as a basis for negotiating some double taxation agreements applicable in Austria

• Authors : Rossner, Patricia

Subjects: Double taxation; Unternehmensgewinne; Double taxation agreement

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Davčna obravnava dnevnih delovnih migrantov v Sloveniji in Avstriji

• Authors : Humar, Maša; Čok, Mitja

Subjects: udc:336.22; migrations; obdavčenje

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The taxation of company distributions in respect of hybrid instruments in South Africa: Lessons from Australia and Canada

• Authors : Tredoux, LG; Linde, KE van der

Subjects: Debt bias; Nonshare equity; Hybrid equity instrument

• Source: Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad; Vol. 24 No. 1 (2021)Potchefstroom Electronic Law Journal (PELJ), Volume: 24, Issue: 1, Pages: 1-36, Published: 2021

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Problemy wykładni międzynarodowych umów w sprawie unikania opodatkowania, sporządzonych w dwóch lub większej liczbie języków

• Authors : Wojciech Morawski; Krzysztof Lasinski-Sulecki; Bogumił Brzeziński ...

Subjects: umowy w sprawie unikania podwójnego opodatkowania; multilingualism of international agreements; międzynarodowe prawo podatkowe

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Viyana anlaşmalar hukuku sözleşmesi kapsamında vergi anlaşmalarının yorumlanması

• Authors : Adem, Muhammed Atahan;

Subjects: “Çifte Vergilendirmeyi önleme anlaşmaları”; “Double taxation avoidance agreements” “Vienna Convention on Law of Treaties”;

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Abzug von Eigenkapitalzinsen als Betriebsausgaben – ein steuersystematischer Beitrag zur Krisenabsicherung von Unternehmen

• Authors : Manfred Rose; Daniel Zöller

Subjects: Finance; Double taxation; business.industry

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