Log in

Relevant bibliographies by topics / Tax agreements / Journal articles

To see the other types of publications on this topic, follow the link: Tax agreements.

Journal articles on the topic 'Tax agreements'

Author: Grafiati

Published: 4 June 2021

Last updated: 2 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Tax agreements.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

변혜정. "TAX RULES IN NON-TAX AGREEMENTS." Seoul Tax Law Review 17, no. 3 (2011): 310–52. http://dx.doi.org/10.16974/stlr.2011.17.3.009.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Mescall, Devan, and Paul Nielsen. "Corporate Income Shifting in an Era of Tax Multilateralism: The Impact of Exchange-of-Information Agreements." Canadian Tax Journal/Revue fiscale canadienne 69, no. 2 (2021): 357–89. http://dx.doi.org/10.32721/ctj.2021.69.2.mescall.

Full text

Abstract:

Using data from the annual reports of over 100,000 subsidiaries of multinational enterprises (MNEs) from 55 countries between 2003 and 2012, the authors of this article investigate the impact of exchange-of-information agreements ("EOI agreements") on tax-motivated income shifting. Transparency created by the signing of EOI agreements is expected to reduce the tax-motivated shifting of income by multinational corporations. Whether such agreements affect the income-shifting behaviour of multinational corporations is an unanswered question. The authors find evidence that, on average, EOI agreeme

APA, Harvard, Vancouver, ISO, and other styles

3

SMIRNOVA, E. E. "TAX REGULATION FOR CONCESSION AGREEMENTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 42–44. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.008.

Full text

Abstract:

The article examines the main areas of tax incentive of concession agreements in the Russian Federation, conducted a comparative analysis of tax benefits and preferences for individual taxes, justified proposals for their development, and considered the features of tax control.

APA, Harvard, Vancouver, ISO, and other styles

4

Arzu Jabbarov, Rahman. "INTERNATIONAL DOUBLE TAXATION: DSOUBLE TAXATION AGREEMENTS (DTA)." SCIENTIFIC WORK 65, no. 04 (2021): 328–32. http://dx.doi.org/10.36719/2663-4619/65/328-332.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

5

Kemme, David M., Bhavik Parikh, and Tanja Steigner. "Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD." European Financial Management 23, no. 3 (2017): 519–42. http://dx.doi.org/10.1111/eufm.12118.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Bruce, Don, Jon C. Rork, and Gary Wagner. "State income tax reciprocity agreements and small businesses." Journal of Entrepreneurship and Public Policy 3, no. 1 (2014): 118–40. http://dx.doi.org/10.1108/jepp-07-2012-0037.

Full text

Abstract:

Purpose – Small businesses play a vital role in job creation and economic growth, and previous studies have noted that higher state tax rates may reduce entrepreneurial activity, growth, and hiring. The paper aims to discuss this issue. Design/methodology/approach – In this paper, the authors use a 1989-2005 panel of state-level data to explore the effects of state income tax reciprocity agreements on several measures of small business activity. Since a reciprocity agreement exempts non-resident income from a state's personal income tax base, it has the potential to reduce barriers to entrepre

APA, Harvard, Vancouver, ISO, and other styles

7

Burchart, Renata. "Deferred income tax on lease agreements." Ekonomiczne Problemy Usług 127 (2017): 37–49. http://dx.doi.org/10.18276/epu.2017.127-04.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Goenka, B. B. "Relief through Double Tax Avoidance Agreements." Foreign Trade Review 20, no. 2 (1985): 173–79. http://dx.doi.org/10.1177/0015732515850203.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Erickson, Elizabeth, and Ira B. Mirsky. "The Tax Consequences of Settlement Agreements." Compensation & Benefits Review 42, no. 5 (2010): 426–31. http://dx.doi.org/10.1177/0886368710383240.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Azémar, Céline, and Dhammika Dharmapala. "Tax sparing agreements, territorial tax reforms, and foreign direct investment." Journal of Public Economics 169 (January 2019): 89–108. http://dx.doi.org/10.1016/j.jpubeco.2018.10.013.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Noonan, Chris, and Victoria Plekhanova. "Taxation of Digital Services Under Trade Agreements." Journal of International Economic Law 23, no. 4 (2020): 1015–39. http://dx.doi.org/10.1093/jiel/jgaa031.

Full text

Abstract:

ABSTRACT The digitalization of the economy combined with sophisticated tax planning has enabled some multinationals to avoid paying almost any income tax in most market jurisdictions from which they earn substantial profits. Faced with financial and political pressures to act, market states have sought to expand their tax bases so that these multinationals, especially those providing internet advertising and digital intermediation services, pay their ‘fair’ share of tax. The failure to reach an agreed outcome among Organisation for Economic Co-operation and Development and Group of Twenty memb

APA, Harvard, Vancouver, ISO, and other styles

12

Buława, Piotr. "The Participation of Tax Authorities in Insolvency Agreements." Public Governance, Administration and Finances Law Review 3, no. 2 (2018): 28–35. http://dx.doi.org/10.53116/pgaflr.2018.2.2.

Full text

Abstract:

The contribution deals with a problem if and when Polish tax authorities should support insolvency agreements. Tax authorities are bodies of public law; however, they have to act within insolvency agreement proceedings as a private law subject, e.g. participate in negotiations. It creates many legal problems. The aim of the contribution is presenting possible guidelines which should allow tax authorities to make a decision if and when to support insolvency agreements. Additionally, it presents a possible amendment of the Polish law (de lege ferenta) on the basis of German experience.

APA, Harvard, Vancouver, ISO, and other styles

13

Cowan, Mark J. "A Coke, a Smile … and a Tax Bill? A Look at the Tax Treatment of Exclusive Provider Agreements in Higher Education." ATA Journal of Legal Tax Research 3, no. 1 (2005): 49–65. http://dx.doi.org/10.2308/jltr.2005.3.1.49.

Full text

Abstract:

The purpose of this article is to critically analyze the tax treatment of amounts that colleges and universities receive under exclusive provider agreements (also known as “pouring rights contracts”). Under these agreements, beverage companies pay millions of dollars to institutions of higher education for the right to be the exclusive provider of beverages at campus points of sale. There is no bright-line rule indicating whether revenue from such agreements is subject to the unrelated business income tax. Colleges and universities must therefore dissect the revenue they receive from these con

APA, Harvard, Vancouver, ISO, and other styles

14

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 (2014): 271–82. http://dx.doi.org/10.4102/jef.v7i2.140.

Full text

Abstract:

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 take

APA, Harvard, Vancouver, ISO, and other styles

15

Rohan, Jan, and Lukáš Moravec. "Tax Information Exchange Influence on Czech Based Companies’ Behavior in Relation to Tax Havens." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 2 (2017): 721–26. http://dx.doi.org/10.11118/actaun201765020721.

Full text

Abstract:

In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital. This situation could be potentially abused by taxpayers willing to shift the capital to preferential tax jurisdictions. Due to facts aforementioned, several instruments for tax administrators have been introduced. Bilateral and multilateral instruments are concluded with particular countries for the purpose of obtaining information about foreign residents staying abroad but also to avoid double taxation or double non‑taxat

APA, Harvard, Vancouver, ISO, and other styles

16

Shukurov, Firuz. "Luxembourg tax agreements: did the companies involved in tax agreements with the Luxembourg government do any better than others." International Journal of Economics and Accounting 9, no. 2 (2020): 100. http://dx.doi.org/10.1504/ijea.2020.10026879.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Shukurov, Firuz. "Luxembourg tax agreements: did the companies involved in tax agreements with the Luxembourg government do any better than others." International Journal of Economics and Accounting 9, no. 2 (2020): 100. http://dx.doi.org/10.1504/ijea.2020.105184.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Szlęzak-Matusewicz, Joanna. "Tax risk in cash pooling agreements in polish enterprises." Management Theory and Studies for Rural Business and Infrastructure Development 36, no. 4 (2014): 977–87. http://dx.doi.org/10.15544/mts.2014.092.

Full text

Abstract:

Cash pooling is a service addressed to enterprise groups, which enables effective management of cash pooled on a bank account. In Poland, there is no normative definition of the cash pooling agreement, what is a source of the tax risk of qualifying such an agreement as a loan agreement. The consequence of the recognition of cash pooling as a loan agreement is an increase of the tax burden resulting from the application of the thin capitalisation rules (TCR). In 2013, such interpretation was presented by the Polish tax authorities. The aim of the article is to identify the tax risk in Poland in

APA, Harvard, Vancouver, ISO, and other styles

19

Kanka, Kacper. "Player transfer agreements of sports clubs – selected legal and tax issues on income tax for legal persons." Financial Law Review 1, no. 2 (2016): 15–38. http://dx.doi.org/10.1515/flr-2016-0008.

Full text

Abstract:

Abstract The transfer-window, defined as the period when it is possible to make transactions called „transfer agreements” continues throughout the year and includes the whole range of sports, not only connected with football. The aim of this article is to describe consequences of the conclusion and execution of the transfer agreement on the ground of corporate income tax law. Tax analysis was preceded by a legal analysis, which is intended to demonstrate the essential elements of the transfer agreement and, above all, its subject matter.

APA, Harvard, Vancouver, ISO, and other styles

20

Yakovlev, Pavel Igorevich. "International development of the concept of taxation of a permanent representation of a foreign company as an “independent taxpayer” and the experience of its application in the Russian Federation." Налоги и налогообложение, no. 3 (March 2021): 16–25. http://dx.doi.org/10.7256/2454-065x.2021.3.35795.

Full text

Abstract:

The subject of this research is the development of the concept of taxation of permanent representations of foreign companies on the international level and its application in the Russian Federation. The object of this research is the permanent representations of foreign companies. The author examines such aspects of the topic, as the use of agreements on avoidance of double taxation, countering the tax base erosion, and the international approach towards taxation of the permanent representation of a foreign company as an independent participant of the market relations. Analysis is conducted on

APA, Harvard, Vancouver, ISO, and other styles

21

Aguilar-Alfu, A. "Panama private foundations under a tax agreements regime." Trusts & Trustees 18, no. 6 (2012): 598–603. http://dx.doi.org/10.1093/tandt/tts047.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Bagińska, Izabela. "Principles of Drawing up Tax Consulting Outsourcing Agreements." Journal of Education, Health and Sport 10, no. 6 (2020): 245. http://dx.doi.org/10.12775/jehs.2020.10.06.026.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Kangave, Jalia. "The Dominant Voices in Double Taxation Agreements: A Critical Analysis of the “Dividend” Article in the Agreement between Uganda and the Netherlands." International Community Law Review 11, no. 4 (2009): 387–407. http://dx.doi.org/10.1163/187197409x12525781476123.

Full text

Abstract:

AbstractIn a bid to attract foreign investment, Third World countries are increasingly concluding Double Taxation Treaties with capital-rich countries, based on either the UN model treaty convention or the OECD model. Using the example of the dividend Article in the Uganda-Netherlands treaty, the discussion in this article illustrates the increased use of tax treaties to shift income from developing to developed countries. By essentially reducing the tax rate on dividend income to nil, that treaty significantly erodes Uganda's tax base. Such agreements raise concern, especially when one takes

APA, Harvard, Vancouver, ISO, and other styles

24

Otto, James M. "Global changes in mining laws, agreements and tax systems." Resources Policy 24, no. 2 (1998): 79–86. http://dx.doi.org/10.1016/s0301-4207(98)00011-7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

McEvoy, David M., and Matthew McGinty. "Negotiating a uniform emissions tax in international environmental agreements." Journal of Environmental Economics and Management 90 (July 2018): 217–31. http://dx.doi.org/10.1016/j.jeem.2018.06.001.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

asadzadeh, vahid. "Impact of International Tax Agreements on the International System." Journal of Tax Research 28, no. 46 (2020): 7–23. http://dx.doi.org/10.29252/taxjournal.28.46.7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Gajewski, Dominik. "Tax Sparing Credit Clauses and Advance Pricing Agreements as Important Instruments for Tax Optimization." Financial Law Review 12, no. 4 (2018): 18–27. http://dx.doi.org/10.4467/22996834flr.18.018.9999.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Zhao, Lijun, Angelina Karaivanova, and Pengfei Zhang. "The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project." World 2, no. 2 (2021): 267–94. http://dx.doi.org/10.3390/world2020017.

Full text

Abstract:

The current rules on international tax do not function properly due to the gaps which allow for tax manipulation. Whereas most tax agreements largely contribute to the prevention of double taxation, they do not effectively approach double non-taxation matters arising from tax competition based on the agreements’ bilateral nature. In order to tackle this issue, the Base Erosion and Profit Shifting project was introduced. Developed under the Organization for Economic Co-Operation and Development framework, the Base Erosion and Profit Shifting project deals with tax avoidance practices that use m

APA, Harvard, Vancouver, ISO, and other styles

29

Yakovlev, Pavel Igorevich. "The peculiarities of taxation of permanent representations of foreign companies in accordance with the agreements on the avoidance of double taxation in the Russian Federation." Налоги и налогообложение, no. 1 (January 2021): 61–70. http://dx.doi.org/10.7256/2454-065x.2021.1.35158.

Full text

Abstract:

The subject of this research is the taxation of permanent representations of foreign companies, while the object is the permanent representations of foreign companies. The author examines such aspects of the topic as the impact of international agreements on the avoidance of double taxation upon the conduct of activity by the permanent representations in the territory of the Russian Federation, calculation of profits of permanent representations, and potential conflict situations due to the differences in the Russian tax legislation and the concluded tax agreements. The article explores the me

APA, Harvard, Vancouver, ISO, and other styles

30

Obuchowski, Szymon. "Incompletely Theorized Agreements and their Significance for Tax Law-Making." Financial Law Review, no. 18 (2) (2020): 64–82. http://dx.doi.org/10.4467/22996834flr.20.010.12432.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Raff, Horst. "Preferential trade agreements and tax competition for foreign direct investment." Journal of Public Economics 88, no. 12 (2004): 2745–63. http://dx.doi.org/10.1016/j.jpubeco.2004.03.002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Buitelaar, Madeline. "Cui Bono? Assessing Community Engagement in San Francisco Community Benefit Agreements." Societies 9, no. 1 (2019): 25. http://dx.doi.org/10.3390/soc9010025.

Full text

Abstract:

A community benefit agreement (CBA) that provides tax breaks to a company often has provisions to help uplift the area where the business resides. A number of San Francisco companies, especially those in the technology sector, have received tax relief, a tangible benefit granted in exchange for operating in designated blighted areas, the details of which are delineated in publicly available CBAs. One CBA requirement for the tax break—community engagement—defies easy measurement. This paper assesses whether San Francisco companies were held accountable for fulfilling this unclear but core CBA r

APA, Harvard, Vancouver, ISO, and other styles

33

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 (2021): 65–70. http://dx.doi.org/10.12737/2587-9111-2021-9-2-65-70.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

34

Braun, Julia, and Martin Zagler. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements." World Economy 41, no. 6 (2018): 1478–507. http://dx.doi.org/10.1111/twec.12628.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Anggia, Putri. "The Influence of International Tax Policy on the Indonesian Tax Law." Yuridika 35, no. 2 (2019): 343. http://dx.doi.org/10.20473/ydk.v35i2.16873.

Full text

Abstract:

By 2012, the Indonesia government had validated Law Number 9 of 2017. One of the content is finance information government access to the customer bank and to the taxpayer. The government has considerations. First of all, Government will be open the access limitation of banking automatically that is necessary for taxation. The second, Indonesia has committed to international agreements of taxation which is obliged to fulfill the commitment. The commitment is to participate in implementing Automatic Exchange of Account Information (AEOI). Based on the policy, several managements and flow process

APA, Harvard, Vancouver, ISO, and other styles

36

Serdarevic, Nino, and Ajla Muratovic-Dedic. "Revenue Recognition and Real Earnings Management in Bosnian Construction Industry." Journal of Forensic Accounting Profession 1, no. 1 (2021): 21–34. http://dx.doi.org/10.2478/jfap-2021-0002.

Full text

Abstract:

Abstract This study explores revenue recognition and reporting expenses relevant to the stage of completion of the contract agreements. Literature suggests that the taxation effects financial reporting, realization of capital gains as well as revenue recognition. We argue that construction firms make use of these estimates to postpone revenue and value added tax recognition. The analysis grounds on the assumption that the value added tax effects timely recognition of revenues from construction agreements, where managers are incentivized to underestimating stage of completion and suppress recog

APA, Harvard, Vancouver, ISO, and other styles

37

Folloni, André, and Renata Brindaroli Zelinski. "ENVIRONMENTALLY ORIENTED TAX LAW AND THE BRAZILIAN TAX SPECIES." Veredas do Direito: Direito Ambiental e Desenvolvimento Sustentável 13, no. 25 (2016): 93–109. http://dx.doi.org/10.18623/rvd.v13i25.571.

Full text

Abstract:

The theme of this paper is environmental taxation in Brazil and, more specifically, the function of tax in regard to environmental protection – taxation on fiscal and non-fiscal purposes –, as well as the possibilities and limits of the environmental use of tax species referred to in the Brazilian Constitution. The objectives are, on the one hand, to demonstrate that taxes can be created with an environmental orientation, and, on the other hand, to expose doctrinal divergences and convergences concerning the modalities of environmental taxation regarding its use in the different kinds of Brazi

APA, Harvard, Vancouver, ISO, and other styles

38

Borkowski, Susan C., and Mary Anne Gaffney. "Proactive Transfer Pricing Risk Management in PATA Countries." Journal of International Accounting Research 13, no. 2 (2014): 25–55. http://dx.doi.org/10.2308/jiar-50845.

Full text

Abstract:

ABSTRACT Transnational corporations (TNCs) have long considered transfer pricing as a key tax concern. If stability in transfer pricing is a necessary condition for dynamic cross-border trading, then recent financial reporting changes, updated transfer pricing guidelines, and new reporting requirements for uncertain tax positions are destabilizing influences that must be addressed by companies in order to mitigate their transfer pricing-related exposures and risk. This study reports the results of a survey of tax executives from the four countries comprising the Pacific Association of Tax Admi

APA, Harvard, Vancouver, ISO, and other styles

39

Khavanova, I. A. "Reservations and declarations to tax treaties." Law Enforcement Review 5, no. 2 (2021): 99–108. http://dx.doi.org/10.52468/2542-1514.2021.5(2).99-108.

Full text

Abstract:

The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, developed in frames of implementing the OECD/G20 Action Plan on Base Erosion and Profit Shifting (BEPS). The Multilateral Tax Convention modifies the application of agreements for avoiding double taxation, that are covered by its action. Since January 1, 2021 it has been applied to 34 agreements for avoiding double taxation between the Russi

APA, Harvard, Vancouver, ISO, and other styles

40

De Waegenaere, Anja, Richard Sansing, and Jacco L. Wielhouwer. "Using Bilateral Advance Pricing Agreements to Resolve Tax Transfer Pricing Disputes." National Tax Journal 60, no. 2 (2007): 173–91. http://dx.doi.org/10.17310/ntj.2007.2.01.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

Markham, Michelle Andrea. "Arbitration and tax treaty disputes." Arbitration International 35, no. 4 (2019): 473–504. http://dx.doi.org/10.1093/arbint/aiz023.

Full text

Abstract:

Abstract The Organisation for Economic Cooperation and Development’s Base Erosion and Profit Shifting Action Plan and its implementation around the world over the last few years has brought about widespread and fundamental changes to the international tax framework. A corollary of these changes has been an increase in international tax treaty disputes, as newly-designed rules are challenged by both taxpayers and tax administrations. This article seeks to examine how such controversies have been addressed in the past, and to evaluate whether in this new environment arbitration may provide the k

APA, Harvard, Vancouver, ISO, and other styles

42

Osakovsky, V. "Influence of Social Security Tax Reform on Shadow Economy: Unofficial Agreement and Conflict of Interests." Voprosy Ekonomiki, no. 5 (May 20, 2005): 89–99. http://dx.doi.org/10.32609/0042-8736-2005-5-89-99.

Full text

Abstract:

Public discussion around social security tax reform is mostly concentrated on the size of possible rate cuts. At the same time, game-theoretic analysis shows that the existing mechanism of tax collection and calculation stimulates tax evasion. The stimulating effect is based on the mutual interest of employer and employee in tax minimization schemes, which results in establishing unofficial agreements between them and formation of the social norm of common tax evasion. The analysis also shows that the negative influence of the tax can be minimized by transfering the social security tax from em

APA, Harvard, Vancouver, ISO, and other styles

43

KOSCHUK, Tetiana. "Agreements between tax authorities and taxpayers in the context of EU law on state aid." Fìnansi Ukraïni 2021, no. 1 (2021): 64–82. http://dx.doi.org/10.33763/finukr2021.01.064.

Full text

Abstract:

This article analyses how the application of the EU legislation on state aid has impacted the development of cooperation between tax authorities and taxpayers through the various forms of agreements they enter into. These measures of tax administration may qualify as state aid to business entities only if they meet all the criteria for such aid, namely: they should offer an economic advantage to the beneficiary; they should be granted by the state or through state resources; they should be selective; they should distort competition and have an adverse impact on trade. Furthermore, there are so

APA, Harvard, Vancouver, ISO, and other styles

44

Dewi, Maya Safira, and Siti Bening Lestari. "PENERAPAN PAJAK PENGHASILAN PADA PERUSAHAAN JOINT VENTURE (STUDI KASUS: PT. BK, PERSERO)." Binus Business Review 3, no. 2 (2012): 908. http://dx.doi.org/10.21512/bbr.v3i2.1273.

Full text

Abstract:

The purpose of this writing is to determine how the implementation of policies in terms of taxation, in particular the application of income tax on the joint venture, both based on the application of tax laws and regulations, as well as based on the agreement with the contractual agreements in the Joint Venture. The method of research used in writing this thesis is descriptive method. Descriptive method used by the writer after collecting data and information gained, so it can be explained, and then to draw conclusions in a systematic, factual, and accurate information on the facts of the prob

APA, Harvard, Vancouver, ISO, and other styles

45

Yakovlev, Pavel Igorevich. "The peculiarities of international and Russian taxation of foreign organizations operating through permanent representation." Налоги и налогообложение, no. 6 (June 2020): 1–13. http://dx.doi.org/10.7256/2454-065x.2020.6.33807.

Full text

Abstract:

The subject of this research is the taxation of permanent representations of foreign organizations. The object of this research is permanent representations of foreign organizations. The author explores such aspects of the topic as prevention of tax base erosion, modernization of international tax relations, impact of international tax agreements upon the taxation legislation of the Russian Federation with regards to corporate income tax and transfer of expenditure by head organization to the permanent representation. Analysis is conducted on the problematic of Russian taxation of the permanen

APA, Harvard, Vancouver, ISO, and other styles

46

Balliu, Teuta, and Artan Spahiu. "Negotiation of Agreements with Government Agencies as an Approach for More Space and Opportunities for the Private Sector: The Features of the Albanian Reality." Mediterranean Journal of Social Sciences 8, no. 1 (2017): 154–60. http://dx.doi.org/10.5901/mjss.2017.v8n1p154.

Full text

Abstract:

Abstract The negotiation as a conversation process between two or more parties to settle a dispute or to reach an agreement is an efficient method and it requires attention not only from the private sector, but also from the public one. Negotiation is evaluated in two aspects, from the success achieved and the relationship created. The result that the negotiated agreement reaches is more convenient compared to that achieved through unilateral administrative acts. Establishing relationships with local and national government is a necessity for the private sector. This means that the negotiating

APA, Harvard, Vancouver, ISO, and other styles

47

Murray, Ian. "Native Title Tax Reforms: Bull's Eye or Wide of the Mark?" Federal Law Review 41, no. 3 (2013): 497–524. http://dx.doi.org/10.22145/flr.41.3.5.

Full text

Abstract:

Twenty years on from Mabo v Queensland (No 2) (1992) 175 CLR 1, there is change afoot in the tax treatment of native title. On 25 June 2013, the federal Parliament passed reforms which render certain payments to, or for the benefit of, Indigenous persons exempt from income tax. To qualify, the payments must be made under native title agreements for acts affecting native title, or by way of compensation under the Native Title Act 1993 (Cth). While drafted in simple language, the reforms apply against a complex factual backdrop of native title agreements, trust structures and social policy issue

APA, Harvard, Vancouver, ISO, and other styles

48

Lutfi, Khoirur Rizal, Dian Khoreanita Pratiwi, and Citraresmi Widoretno Putri. "Prospects of Implementing Mutual Legal Assistance Against Transnational Tax Crimes (Study of Reciprocal Agreements between Indonesia - Switzerland)." Veteran Law Review 3, no. 2 (2020): 56. http://dx.doi.org/10.35586/velrev.v3i2.2059.

Full text

Abstract:

Indonesia and Switzerland signed a Mutual Legal Assistance (MLA) Agreement in 2019. One sector that is considered to be facilitated is the handling of tax crimes (tax fraud) as part of the government's efforts to enforce tax laws, especially those that crossnational borders. This legal research is a type of normative research that will examine the implementation or implementation of international treaty provisions in a factual manner in certain legal events, namely taxation crimes.

APA, Harvard, Vancouver, ISO, and other styles

49

Braymen, Charles, Yang-Ming Chang, and Zijun Luo. "Tax Policies, Regional Trade Agreements and Foreign Direct Investment: A Welfare Analysis." Pacific Economic Review 21, no. 2 (2016): 123–50. http://dx.doi.org/10.1111/1468-0106.12077.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Kishore, Kaushal. "Tax competition, imperfect capital mobility and the gain from non-preferential agreements." Journal of International Trade & Economic Development 28, no. 6 (2019): 755–74. http://dx.doi.org/10.1080/09638199.2019.1583764.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!