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You searched for subject:(Treaty shopping). Showing records 1 – 5 of 5 total matches.

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1. Drekonja, Danijela. Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja.

Degree: 2016, Univerza v Mariboru

Treaty shopping je oblika izogibanja davkom, ki se uporablja za zmanjševanje davčne osnove in prenašanje dobičkov pri čezmejnih transakcijah. Je praksa, ko mednarodne korporacije z… (more)

Subjects/Keywords: treaty shopping; prehodna družba; (ne)primerna uporaba sporazumov o izogibanju dvojnega obdavčevanja; zloraba sporazumov o izogibanju dvojnega obdavčevanja; izogibanje davkom; treaty shopping; conduit company; (im)proper use of tax treatis; treaty abuse; tax avoidance

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Drekonja, D. (2016). Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=

Chicago Manual of Style (16th Edition):

Drekonja, Danijela. “Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja.” 2016. Masters Thesis, Univerza v Mariboru. Accessed January 22, 2020. https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=.

MLA Handbook (7th Edition):

Drekonja, Danijela. “Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja.” 2016. Web. 22 Jan 2020.

Vancouver:

Drekonja D. Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2020 Jan 22]. Available from: https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=.

Council of Science Editors:

Drekonja D. Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=


Uppsala University

2. Enea, Catalin. Treaty shopping : En analys av OECDs föreslagna åtgärder i Action 6, särskilt med beaktande av existerande rättsmedel mot treaty shopping.

Degree: Law, 2016, Uppsala University

  För att skydda stater mot treaty shopping och annat missbruk av skatteavtal, har OECD utarbetat förslag till en rad åtgärder som begränsar rätten till… (more)

Subjects/Keywords: treaty shopping; skatteavtal; missbruk av skatteavtal; tolkning av skatteavtal; BEPS-projektet; Action 6; OECD; limitation of benefit; LOB; Principal Purpose Test; PPT

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APA (6th Edition):

Enea, C. (2016). Treaty shopping : En analys av OECDs föreslagna åtgärder i Action 6, särskilt med beaktande av existerande rättsmedel mot treaty shopping. (Thesis). Uppsala University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-277112

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Enea, Catalin. “Treaty shopping : En analys av OECDs föreslagna åtgärder i Action 6, särskilt med beaktande av existerande rättsmedel mot treaty shopping.” 2016. Thesis, Uppsala University. Accessed January 22, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-277112.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Enea, Catalin. “Treaty shopping : En analys av OECDs föreslagna åtgärder i Action 6, särskilt med beaktande av existerande rättsmedel mot treaty shopping.” 2016. Web. 22 Jan 2020.

Vancouver:

Enea C. Treaty shopping : En analys av OECDs föreslagna åtgärder i Action 6, särskilt med beaktande av existerande rättsmedel mot treaty shopping. [Internet] [Thesis]. Uppsala University; 2016. [cited 2020 Jan 22]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-277112.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Enea C. Treaty shopping : En analys av OECDs föreslagna åtgärder i Action 6, särskilt med beaktande av existerande rättsmedel mot treaty shopping. [Thesis]. Uppsala University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-277112

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. Jung, Youjin. L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples.

Degree: Docteur es, Droit international, 2017, Paris 2

L’Asie est une des principales destinations, en termes de volume, des investissements mondiaux. Or, l’existence d’une sécurité tant juridique que fiscale est un paramètre majeur… (more)

Subjects/Keywords: Société-relais; Convention fiscale; Cession indirecte; Fonds d'investissement; Plus-values de cession; Spéculation; Chalandage de conventions fiscales; Droit fiscal chinois; Droit fiscal coréen; Droit fiscal indien; Etat de la source; Anti-avoidance rule; Indirect transfer of shares; Conduit company; Tax treaty; Treaty shopping; Domestic law; Chinese tax law; Indian tax law; Korean tax law; Capital gains tax; Source state

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Jung, Y. (2017). L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples. (Doctoral Dissertation). Paris 2. Retrieved from http://www.theses.fr/2017PA020029

Chicago Manual of Style (16th Edition):

Jung, Youjin. “L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples.” 2017. Doctoral Dissertation, Paris 2. Accessed January 22, 2020. http://www.theses.fr/2017PA020029.

MLA Handbook (7th Edition):

Jung, Youjin. “L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples.” 2017. Web. 22 Jan 2020.

Vancouver:

Jung Y. L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples. [Internet] [Doctoral dissertation]. Paris 2; 2017. [cited 2020 Jan 22]. Available from: http://www.theses.fr/2017PA020029.

Council of Science Editors:

Jung Y. L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples. [Doctoral Dissertation]. Paris 2; 2017. Available from: http://www.theses.fr/2017PA020029

4. Zoumpoulis, Christos. Aspects juridiques et fiscaux de la mobilité des sociétés dans l’espace régional européen : Legal and Tax Aspects of European Cross-Border Mergers and Reorganizations.

Degree: Docteur es, Droit privé, 2016, Paris 2

 La question de la mobilité des sociétés met principalement en cause deux ensembles normatifs étatiques. Tout d’abord, la société mobile rencontre en permanence la question… (more)

Subjects/Keywords: Mobilité internationale des sociétés; Mobilité intra-communautaire des sociétés; Territorialité de l'impôt; Règles de conflit; Règles de compétence normative fiscale; Traités d'évitement de double imposition; Siège social; Résidence fiscale; Transfert transfrontalier de siège; Prise de contrôle internationale; Cross-border mobility of companies; Intra-european mobility of companies; World-wide taxation; Principle of fiscal territoriality; Conflict of law rules; Tax jurisdiction; Forum shopping; Tax treaty shopping; Double taxation treaties; Corporate seat

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Zoumpoulis, C. (2016). Aspects juridiques et fiscaux de la mobilité des sociétés dans l’espace régional européen : Legal and Tax Aspects of European Cross-Border Mergers and Reorganizations. (Doctoral Dissertation). Paris 2. Retrieved from http://www.theses.fr/2016PA020028

Chicago Manual of Style (16th Edition):

Zoumpoulis, Christos. “Aspects juridiques et fiscaux de la mobilité des sociétés dans l’espace régional européen : Legal and Tax Aspects of European Cross-Border Mergers and Reorganizations.” 2016. Doctoral Dissertation, Paris 2. Accessed January 22, 2020. http://www.theses.fr/2016PA020028.

MLA Handbook (7th Edition):

Zoumpoulis, Christos. “Aspects juridiques et fiscaux de la mobilité des sociétés dans l’espace régional européen : Legal and Tax Aspects of European Cross-Border Mergers and Reorganizations.” 2016. Web. 22 Jan 2020.

Vancouver:

Zoumpoulis C. Aspects juridiques et fiscaux de la mobilité des sociétés dans l’espace régional européen : Legal and Tax Aspects of European Cross-Border Mergers and Reorganizations. [Internet] [Doctoral dissertation]. Paris 2; 2016. [cited 2020 Jan 22]. Available from: http://www.theses.fr/2016PA020028.

Council of Science Editors:

Zoumpoulis C. Aspects juridiques et fiscaux de la mobilité des sociétés dans l’espace régional européen : Legal and Tax Aspects of European Cross-Border Mergers and Reorganizations. [Doctoral Dissertation]. Paris 2; 2016. Available from: http://www.theses.fr/2016PA020028


University of South Africa

5. Oguttu, Annet Wanyana. Curbing offshore tax avoidance: the case of South African companies and trusts .

Degree: 2009, University of South Africa

 This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for… (more)

Subjects/Keywords: Treaty shopping; Transfer pricing; Tax-haven jurisdictions; Tax avoidance; Residence based taxation; Preferential tax regimes; Place of effective management; Offshore trusts; Offshore tax avoidance; Offshore jurisdictions; Offshore companies; Hybrid entities; Harmful tax practices; Harmful tax competition; E-commerce; Controlled foreign companies; Conduit companies; Beneficial ownership

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Oguttu, A. W. (2009). Curbing offshore tax avoidance: the case of South African companies and trusts . (Doctoral Dissertation). University of South Africa. Retrieved from http://hdl.handle.net/10500/1929

Chicago Manual of Style (16th Edition):

Oguttu, Annet Wanyana. “Curbing offshore tax avoidance: the case of South African companies and trusts .” 2009. Doctoral Dissertation, University of South Africa. Accessed January 22, 2020. http://hdl.handle.net/10500/1929.

MLA Handbook (7th Edition):

Oguttu, Annet Wanyana. “Curbing offshore tax avoidance: the case of South African companies and trusts .” 2009. Web. 22 Jan 2020.

Vancouver:

Oguttu AW. Curbing offshore tax avoidance: the case of South African companies and trusts . [Internet] [Doctoral dissertation]. University of South Africa; 2009. [cited 2020 Jan 22]. Available from: http://hdl.handle.net/10500/1929.

Council of Science Editors:

Oguttu AW. Curbing offshore tax avoidance: the case of South African companies and trusts . [Doctoral Dissertation]. University of South Africa; 2009. Available from: http://hdl.handle.net/10500/1929

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