Archive | International Taxation

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 – Comments. Contents: Definition of International [...]

By |2016-06-22T16:01:11+00:00June 22, 2016|International Taxation|Comments Off on International Tax Law and Double Taxation

How International Treaties Come into Force?

International treaties regulate the relations between international persons or States under international law. The term “treaty” refers to an agreement, which is concluded between sovereign States in written form. It is a generic term used to cover a convention, agreement, arrangement, protocol or exchange of notes. A treaty is initialed after negotiations and then signed. The heads of State, senior [...]

By |2016-06-22T16:01:11+00:00June 22, 2016|International Taxation|Comments Off on How International Treaties Come into Force?

Limitations of Double Tax Treaties

In this article we will discuss about the limitations of double tax treaties. (i) The other Contracting State does not exercise its allocated rights to tax under a treaty, or (ii) A tax treaty gives the State the right to tax, but no tax is due under its domestic law. Only the domestic tax law in each country has the [...]

By |2016-06-22T16:01:11+00:00June 22, 2016|International Taxation|Comments Off on Limitations of Double Tax Treaties
Go to Top