Does the Conclusion of a DTA Serve the Fiscal Interests of High Tax Jurisdictions?
This article examines whether the fiscal interests of high tax jurisdictions, considered in the context of both developed and developing nations, are promoted or, in the alternative, preserved when concluding double tax agreements (DTAs) with low tax jurisdictions or those with territorial tax bases...
| Main Author: | |
|---|---|
| Format: | Journal Article |
| Published: |
2020
|
| Online Access: | http://hdl.handle.net/20.500.11937/80809 |
Similar Items
Free Tax Clinic to Open in Perth
by: Castelyn, Donovan
Published: (2018)
by: Castelyn, Donovan
Published: (2018)
Curtin Tax Clinic Experience
by: Morgan, Annette, et al.
Published: (2019)
by: Morgan, Annette, et al.
Published: (2019)
Fiscal capacity, fiscal effort and fiscal performance of state governments in
peninsular Malaysia: the case of land tax
by: Ahmad Zafarullah Abdul Jalil,
Published: (2013)
by: Ahmad Zafarullah Abdul Jalil,
Published: (2013)
Study on thermal decomposition of Perlis dolomite by using DTA and XRD
Published: (2008)
Published: (2008)
CBS Executive Education
Doing Business in and with Western Australia, Tax, Finance and Immigration
by: Morgan, Annette, et al.
Published: (2018)
by: Morgan, Annette, et al.
Published: (2018)
Privilege or Concession: The Modern Tax Adviser’s Challenge
by: Castelyn, Donovan, et al.
Published: (2019)
by: Castelyn, Donovan, et al.
Published: (2019)
Conclusions
by: Jahn Kassim, Puteri Shireen, et al.
Published: (2018)
by: Jahn Kassim, Puteri Shireen, et al.
Published: (2018)
Conclusion
by: Milana, Marcella, et al.
Published: (2014)
by: Milana, Marcella, et al.
Published: (2014)
Conclusion
by: Johnson, K., et al.
Published: (2017)
by: Johnson, K., et al.
Published: (2017)
Conclusions
by: Gaynor, A., et al.
Published: (2017)
by: Gaynor, A., et al.
Published: (2017)
Conclusion
by: De Vos, Wouter
Published: (2017)
by: De Vos, Wouter
Published: (2017)
Conclusion
by: Zakariya, Hafiz, et al.
Published: (2013)
by: Zakariya, Hafiz, et al.
Published: (2013)
Conclusion
by: Mohammed Idris, Umar
Published: (2011)
by: Mohammed Idris, Umar
Published: (2011)
Conclusion
by: Marinova, Dora, et al.
Published: (2015)
by: Marinova, Dora, et al.
Published: (2015)
Conclusions
by: Boon, J., et al.
Published: (2008)
by: Boon, J., et al.
Published: (2008)
Conclusion
by: Gorman, Sean, et al.
Published: (2016)
by: Gorman, Sean, et al.
Published: (2016)
Conclusions
by: Phillips, Bruce
Published: (2013)
by: Phillips, Bruce
Published: (2013)
Conclusion
by: Alginahi, Yasser M., et al.
Published: (2019)
by: Alginahi, Yasser M., et al.
Published: (2019)
Income equalisation: is all fair in primary production and tax law?
by: Hodgson, Helen, et al.
Published: (2019)
by: Hodgson, Helen, et al.
Published: (2019)
Essays on tax, accountability and fiscal capacity in sub-Saharan Africa
by: Dom, Roel
Published: (2019)
by: Dom, Roel
Published: (2019)
Influence of Government Debt Level on Fiscal Spending & Tax Revenue!
by: Ong, Jing Ying, et al.
Published: (2014)
by: Ong, Jing Ying, et al.
Published: (2014)
Impact of different tax components, tax buoyancy and tax mix structures on economic growth and fiscal revenues in Malaysia
by: Samad, Muhammad Najib
Published: (2018)
by: Samad, Muhammad Najib
Published: (2018)
Conclusion and recommendation
by: Ali Mohamed, Ashgar Ali, et al.
Published: (2016)
by: Ali Mohamed, Ashgar Ali, et al.
Published: (2016)
Conclusion and implications
by: Terziovski, Mile
Published: (2008)
by: Terziovski, Mile
Published: (2008)
Respectfully Disagreeing with the ATO in Relation to Tax Disputes
by: Boujos, J., et al.
Published: (2018)
by: Boujos, J., et al.
Published: (2018)
Solving the randomly generated university examination timetabling problem through Domain Transformation Approach (DTA)
by: Nor Abdul Rahim, Siti Khatijah, et al.
Published: (2016)
by: Nor Abdul Rahim, Siti Khatijah, et al.
Published: (2016)
Gender differences in alcohol demand: A systematic review of the role of prices and taxes. comment on conclusions by Nelson
by: Ludbrook, A., et al.
Published: (2014)
by: Ludbrook, A., et al.
Published: (2014)
Conclusion and future works
by: Tan, R., et al.
Published: (2018)
by: Tan, R., et al.
Published: (2018)
Methods for sustainability: Conclusion
by: Hartz-Karp, J., et al.
Published: (2017)
by: Hartz-Karp, J., et al.
Published: (2017)
Key lessons and conclusions
by: Hampson, Keith D., et al.
Published: (2008)
by: Hampson, Keith D., et al.
Published: (2008)
Conclusion: beating the odds!
by: Hosie, Peter, et al.
Published: (2009)
by: Hosie, Peter, et al.
Published: (2009)
Key Lessons and Conclusions
by: Hampson, Keith D., et al.
Published: (2006)
by: Hampson, Keith D., et al.
Published: (2006)
The conclusiveness of final certificates
by: Tan, Ee Leen
Published: (2007)
by: Tan, Ee Leen
Published: (2007)
Governing in Good Times: fiscal policy and tax reform in Australia, 1996-2006
by: Fenna, Alan
Published: (2007)
by: Fenna, Alan
Published: (2007)
Peer-assisted learning: Perspectives of a former student tutor
by: Castelyn, Donovan
Published: (2018)
by: Castelyn, Donovan
Published: (2018)
Peer-Assisted Learning - Perspectives of a Former Student Tutor
by: Castelyn, Donovan
Published: (2018)
by: Castelyn, Donovan
Published: (2018)
Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations
by: Castelyn, Donovan
Published: (2020)
by: Castelyn, Donovan
Published: (2020)
Does the civil court have any jurisdiction in muslim family law matters?
by: Abu Bakar, Baharuddeen
Published: (2010)
by: Abu Bakar, Baharuddeen
Published: (2010)
Conclusion: reaffirming and celebrating motherhood
by: Hasan, Md. Mahmudul
Published: (2015)
by: Hasan, Md. Mahmudul
Published: (2015)
Chapter 5 Conclusion and Discussion
by: Brommelstroet, M., et al.
Published: (2014)
by: Brommelstroet, M., et al.
Published: (2014)