Essays about: "Double Tax Convention"
Showing result 16 - 19 of 19 essays containing the words Double Tax Convention.
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16. The Implications of the Arbitration Convention : A step back for the European Community or a step forward for elimination of transfer pricing related double taxation?
University essay from IHH, RättsvetenskapAbstract : It was assumed in the mid 1990s that 60% of all global trade took place within a group of enterprises. With increased globalisation leading to an increase in mergers and acquisitions this figure is most likely higher. Thus intra-company and intra-group transactions form a major part of business. READ MORE
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17. A Study of the CFC-Legislation in the United States and Its Compatibility With International Law
University essay from Lunds universitet/Juridiska institutionenAbstract : Globalization and the deregulation of currencies have had a negative impact on the domestic tax systems of states and the tax bases on which these rely. Tax policies of sovereign states have, historically, been the means of maintaining a high standard of public services why reduced tax bases could arguably be a threat to the welfare state. READ MORE
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18. TAXATION OF ELECTRONIC COMMERCE
University essay from Lunds universitet/Juridiska institutionenAbstract : The electronic commerce has raised complicated tax-related matters, not least connected to the OECD Draft Double Taxation Convention on Income and Capital (hereinafter Model Convention) on which more than 1,500 double taxation treaties are based. The Internet makes business solutions where commerce carried out in one country but taxed in another easier. READ MORE
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19. Treaty shopping
University essay from Lunds universitet/Juridiska institutionenAbstract : The expression treaty shopping is of American origin and it is closely related to the term forum shopping, a term used in U.S. civil procedure. Forum shopping describes a behaviour by which a party in a court case tries to ''shop'' into a jurisdiction or circuit where he expects a more favourable decision to be given. READ MORE
