Similar Search Results

Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited

Pleil, Christoph; Schwibinger, Stefan - In: World tax journal : WTJ 10 (2018) 3, pp. 427-470

Persistent link: https://www.econbiz.de/10012102330

Tax convention with the United Kingdom (T.Doc. 107-19) and protocols amending tax conventions with Australia (T.Doc. 107-20) and Mexico (T.Doc. 108-3) : hearing before the Committe...

2003

Persistent link: https://www.econbiz.de/10002107066

Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Commonwealth of Australia for the avoidance of double taxatio...

1967

Persistent link: https://www.econbiz.de/10003038306

An international comparison of flow-through regimes : how does New Zealand's new regime rate?

Harris, Peter Andrew - In: Bulletin for international fiscal documentation : … 52 (1998) 3, pp. 102-121

Persistent link: https://www.econbiz.de/10001397268

Hybrid Entity Double Taxation : A Case Study on the Taxation of Trans-Tasman Limited Partnerships

Elliffe, Craig; Yin, Andrew - 2012

Hybrid entities give rise to international tax problems, and it must be acknowledged, opportunities. Why is this so? This is because, at the heart of the phenomenon, different countries tax systems treat hybrid entities in fundamentally different ways allocating income to different parties. The...

Persistent link: https://www.econbiz.de/10014171963