- OECD model tax treaty
- Fisc. modèle de convention fiscale de l'OCDE
English-French dictionary of law, politics, economics & finance. Jean-Daniel Katz. 2010.
English-French dictionary of law, politics, economics & finance. Jean-Daniel Katz. 2010.
Tax treaty — Taxation An aspect of fiscal policy … Wikipedia
Foreign tax credit — A foreign tax credit is used to reduce or eliminate double taxation when the same income is taxed in multiple countries. In the United States ( US ) the Internal Revenue Service ( IRS ) grants a foreign tax credit to a taxpayer if the US taxpayer … Wikipedia
Tax — Taxation An aspect of fiscal policy … Wikipedia
Value added tax — Taxation An aspect of fiscal policy … Wikipedia
Permanent establishment — The concept of permanent establishment ( PE ) is one of the most important issues in international double tax treaty law. Virtually all modern tax treaties use PE as the main instrument to establish taxing jurisdiction over a foreigner s… … Wikipedia
Transfer pricing — refers to the pricing of contributions (assets, tangible and intangible, services, and funds) transferred within an organization. For example, goods from the production division may be sold to the marketing division, or goods from a parent… … Wikipedia
Corporation tax in the Republic of Ireland — is a levy on a company’s profits. The tax is charged on both a company s income and chargeable gains. The corporation tax in Ireland is quite low, and is often cited as an example of tax competition, as it is used as an incentive for foreign… … Wikipedia
Doppelbesteuerungsabkommen — Ein Doppelbesteuerungsabkommen (DBA) – korrekte Bezeichnung: Abkommen zur Vermeidung der Doppelbesteuerung – ist ein völkerrechtlicher Vertrag zwischen zwei Staaten, in dem geregelt wird, in welchem Umfang den Vertragsstaaten das… … Deutsch Wikipedia
Taxation in Germany — Taxes in Germany being a Federal Republic are levied by the federation ( Bund ), the States ( Länder ) as well as the Municipalities ( Kommunen ). Many direct and indirect taxes exist, whereof income tax and VAT are the most relevant. The German… … Wikipedia
Foreign relations of Mexico — Mexico This article is part of the series: Politics and government of Mexico … Wikipedia
Taxation in the United Kingdom — This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs … Wikipedia