Tag Archives | Law

Treaty of European Union

In this article we will discuss about the treaty of European union. Introduction to Treaty of European Union: Several European countries established a common market under the Treaty of Rome (effective from 1958). This European Economic Community was eventually superseded by the Treaty of European Union (also called the Treaty of Maastricht or EC Treaty), […]

OECD Initiative on Harmful Tax Competition

In this article we will discuss about:- 1. Background of OECD Initiative 2. Historical Development of OECD Initiative 3. Comments. Background of OECD Initiative: Harmful competition arises due to mismatches in the existing tax systems of countries that can be exploited by taxpayers. Such economic behaviour may be considered as unacceptable tax avoidance by certain […]

International Tax Law and Double Taxation

In this article we will discuss about international tax law and double taxation:- 1. Definition of International Tax Law 2. Double Taxation 3. Connecting Factor Conflicts of Double Taxation 4. Dual Role of Treaties 5. Country Examples of International Tax Law 6. Is International Tax Law Enforceable 7. International Tax Principles and Tax Treaties – […]

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