Tag Archives | Law

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 countries since they believe that [...]

By |2016-06-22T16:01:11+00:00June 22, 2016|International Taxation|Comments Off on OECD Initiative on Harmful Tax Competition

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?
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