Matches in SemOpenAlex for { <https://semopenalex.org/work/W4319876427> ?p ?o ?g. }
Showing items 1 to 66 of
66
with 100 items per page.
- W4319876427 endingPage "251" @default.
- W4319876427 startingPage "245" @default.
- W4319876427 abstract "International double taxation is more and more relevant nowadays, as economies are becoming more and more integrated, and individuals and firms increasingly operate in more than one country. International double taxation is the obligation for the same taxpayer to pay income or corporate tax in more than one country. In most countries, Double Taxation Agreements (DTA) play a vital role in reducing or eliminating international double taxation. Such DTAs are agreed upon between two countries based on a common framework, usually the OECD Model Tax Convention on Income and Capital. There are more than 3000 DTAs, with most of the OECD countries having dozens each. However, in cases where no DTA exists between two states, the residence state usually has at least one method in place to reduce or eliminate international double taxation for income and corporate tax in the law. Theoretically, four methods exist: total exemption, exemption with progressivity, full tax credit, and partial tax credit. Most states employ the second (exemption with progressivity) for some public functions, although the fourth method is the one mostly used with regard to income earned abroad." @default.
- W4319876427 created "2023-02-11" @default.
- W4319876427 creator A5002596619 @default.
- W4319876427 date "2023-01-01" @default.
- W4319876427 modified "2023-09-23" @default.
- W4319876427 title "International Double Taxation" @default.
- W4319876427 cites W1989277905 @default.
- W4319876427 cites W2051236135 @default.
- W4319876427 cites W2112733687 @default.
- W4319876427 cites W646380423 @default.
- W4319876427 doi "https://doi.org/10.1007/978-3-031-22097-5_10" @default.
- W4319876427 hasPublicationYear "2023" @default.
- W4319876427 type Work @default.
- W4319876427 citedByCount "0" @default.
- W4319876427 crossrefType "book-chapter" @default.
- W4319876427 hasAuthorship W4319876427A5002596619 @default.
- W4319876427 hasConcept C100001284 @default.
- W4319876427 hasConcept C139719470 @default.
- W4319876427 hasConcept C144133560 @default.
- W4319876427 hasConcept C162324750 @default.
- W4319876427 hasConcept C165786947 @default.
- W4319876427 hasConcept C17744445 @default.
- W4319876427 hasConcept C18547055 @default.
- W4319876427 hasConcept C193681711 @default.
- W4319876427 hasConcept C199539241 @default.
- W4319876427 hasConcept C2776360696 @default.
- W4319876427 hasConcept C2779732188 @default.
- W4319876427 hasConcept C2780608745 @default.
- W4319876427 hasConcept C51303962 @default.
- W4319876427 hasConcept C514942387 @default.
- W4319876427 hasConcept C551662922 @default.
- W4319876427 hasConcept C557009689 @default.
- W4319876427 hasConceptScore W4319876427C100001284 @default.
- W4319876427 hasConceptScore W4319876427C139719470 @default.
- W4319876427 hasConceptScore W4319876427C144133560 @default.
- W4319876427 hasConceptScore W4319876427C162324750 @default.
- W4319876427 hasConceptScore W4319876427C165786947 @default.
- W4319876427 hasConceptScore W4319876427C17744445 @default.
- W4319876427 hasConceptScore W4319876427C18547055 @default.
- W4319876427 hasConceptScore W4319876427C193681711 @default.
- W4319876427 hasConceptScore W4319876427C199539241 @default.
- W4319876427 hasConceptScore W4319876427C2776360696 @default.
- W4319876427 hasConceptScore W4319876427C2779732188 @default.
- W4319876427 hasConceptScore W4319876427C2780608745 @default.
- W4319876427 hasConceptScore W4319876427C51303962 @default.
- W4319876427 hasConceptScore W4319876427C514942387 @default.
- W4319876427 hasConceptScore W4319876427C551662922 @default.
- W4319876427 hasConceptScore W4319876427C557009689 @default.
- W4319876427 hasLocation W43198764271 @default.
- W4319876427 hasOpenAccess W4319876427 @default.
- W4319876427 hasPrimaryLocation W43198764271 @default.
- W4319876427 hasRelatedWork W1520168161 @default.
- W4319876427 hasRelatedWork W2164727202 @default.
- W4319876427 hasRelatedWork W2360535242 @default.
- W4319876427 hasRelatedWork W2370945346 @default.
- W4319876427 hasRelatedWork W2960044837 @default.
- W4319876427 hasRelatedWork W2992461953 @default.
- W4319876427 hasRelatedWork W3119172724 @default.
- W4319876427 hasRelatedWork W3125337015 @default.
- W4319876427 hasRelatedWork W4320076471 @default.
- W4319876427 hasRelatedWork W6432393 @default.
- W4319876427 isParatext "false" @default.
- W4319876427 isRetracted "false" @default.
- W4319876427 workType "book-chapter" @default.