المؤلفون: Kukulski, Ziemowit

المصدر: Tax Law Quarterly; No. 4 (2023); 31-58 ; Kwartalnik Prawa Podatkowego; Nr 4 (2023); 31-58 ; 2658-0349 ; 1509-877X

مصطلحات موضوعية: Brazil, Poland, bilateral comprehensive tax treaty, Multilateral Convention (the MLI), OECD Model, UN Model, tax treaty policy and practice, Brazylia, Polska, bilateralna umowa podatkowa, Konwencja Wielostronna (MLI), Konwencja Modelowa OECD, Konwencja Modelowa ONZ, polityka traktatowa, praktyka traktatowa

وصف الملف: application/pdf; text/html

Relation: https://czasopisma.uni.lodz.pl/tax/article/view/22697/23134; https://czasopisma.uni.lodz.pl/tax/article/view/22697/23135; https://czasopisma.uni.lodz.pl/tax/article/view/22697

الاتاحة: https://czasopisma.uni.lodz.pl/tax/article/view/22697
https://doi.org/10.18778/1509-877X.2023.04.02

المؤلفون: Sanz Gadea, Eduardo

المصدر: Revista de Contabilidad y Tributación. CEF; Revista de Contabilidad y Tributación. CEF N.º 494 Mayo 2024; 5-90 ; 2792-8306 ; 2695-6896

مصطلحات موضوعية: organización no lucrativa, amortización, convención multilateral, pilar I, pilar II, BEFIT, non-profit organization, depreciation, multilateral convention, pillar I, pillar II

وصف الملف: application/pdf

Relation: https://revistas.cef.udima.es/index.php/RCyT/article/view/21479/22103; https://revistas.cef.udima.es/index.php/RCyT/article/view/21479

الاتاحة: https://revistas.cef.udima.es/index.php/RCyT/article/view/21479

المؤلفون: Leal, Ricardo Luís Rodrigues de Freitas da Cunha

مصطلحات موضوعية: Cooperação Internacional, Convenção Multilateral, BEPS, Bilateralismo, Multilateralismo, International Cooperation, Multilateral Convention, Bilateralism, Multilateralism

الاتاحة: http://hdl.handle.net/10316/106321

المؤلفون: Sánchez-Archidona-Hidalgo, Guillermo

مصطلحات موضوعية: Derecho fiscal - Tratados, Relaciones económicas internacionales, Multilateral solutions, Action Plan on BEPS, Multilateral convention

Relation: Guillermo Sánchez-Archidona Hidalgo, 'Reflections on Multilateral Tax Solutions in a Post-BEPS Context', (2017), 45, Intertax, Issue 11, pp. 714-721, https://kluwerlawonline.com/journalarticle/Intertax/45.11/TAXI2017061; https://hdl.handle.net/10630/28004

الاتاحة: https://hdl.handle.net/10630/28004
https://doi.org/10.54648/taxi2017061

المؤلفون: I. A. Khavanova

المصدر: Правоприменение, Vol 5, Iss 2, Pp 99-108 (2021)

مصطلحات موضوعية: reservation, declaration, tax treaty, multilateral convention, base erosion, profit shifting, Law

وصف الملف: electronic resource

Relation: https://enforcement.omsu.ru/jour/article/view/483; https://doaj.org/toc/2542-1514

URL الوصول: https://doaj.org/article/8e6cf45e0b614997aed54af5bbb03f38

المؤلفون: Avi-Yonah, Reuven S.

المصدر: Articles

مصطلحات موضوعية: Value Added Taxes (VAT), OECD Pillar One, PE Standard, ALS standard, multilateral convention for income taxation, International Law, Tax Law

وصف الملف: application/pdf

Relation: https://repository.law.umich.edu/articles/2980; https://repository.law.umich.edu/context/articles/article/3984/viewcontent/European_20Union_OECD_._20__20Klaus_20Vogel_20Lecture_202023_20The_20Past_2C_20Present_20and_20Future_20of_20Destination_Based_20Income_20Taxation_20__20IBFD.pdf

الاتاحة: https://repository.law.umich.edu/articles/2980
https://repository.law.umich.edu/context/articles/article/3984/viewcontent/European_20Union_OECD_._20__20Klaus_20Vogel_20Lecture_202023_20The_20Past_2C_20Present_20and_20Future_20of_20Destination_Based_20Income_20Taxation_20__20IBFD.pdf

المؤلفون: Kukulski, Ziemowit

المصدر: Tax Law Quarterly; No. 4 (2021); 37-56 ; Kwartalnik Prawa Podatkowego; Nr 4 (2021); 37-56 ; 2658-0349 ; 1509-877X

مصطلحات موضوعية: bilateral tax treaty, Poland, Georgia, Multilateral Convention, the OECD Model, the UN Model, minimum standard, bilateralna umowa podatkowa, Polska, Gruzja, Konwencja wielostronna, Konwencja Modelowa OECD, Konwencja Modelowa ONZ, minimalny standard

وصف الملف: application/pdf; text/html

Relation: https://czasopisma.uni.lodz.pl/tax/article/view/13079/12678; https://czasopisma.uni.lodz.pl/tax/article/view/13079/13125; https://czasopisma.uni.lodz.pl/tax/article/view/13079

الاتاحة: https://czasopisma.uni.lodz.pl/tax/article/view/13079
https://doi.org/10.18778/1509-877X.2021.04.03

المؤلفون: Cipriani, Elva Felicia Reátegui

المصدر: Revista Internacional Consinter de Direito; ANO VI – NÚMERO X - 1º SEM. 2020 - Estudos Contemporâneos; 219-241 ; 2183-9522 ; 2183-6396 ; 10.19135/revista.consinter.00010.00

مصطلحات موضوعية: Convenio multilateral que modifica los convenios fiscales para evitar la erosión de la base y el traslado de beneficios, Plan de Acción BEPS, abuso de tratados, elusión fiscal, convenio para evitar la doble imposición, multinacionales, Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shiffting, BEPS Action Plan, treaty abuse, tax avoidance, agreement to avoid double taxation, multinational corporations

وصف الملف: application/pdf

Relation: https://revistaconsinter.com/index.php/ojs/article/view/143/265; https://revistaconsinter.com/index.php/ojs/article/view/143/266; https://revistaconsinter.com/index.php/ojs/article/view/143

الاتاحة: https://revistaconsinter.com/index.php/ojs/article/view/143
https://doi.org/10.19135/revista.consinter.00010.10

المؤلفون: Kukulski, Ziemowit

المصدر: Tax Law Quarterly; No. 1 (2020); 55-76 ; Kwartalnik Prawa Podatkowego; Nr 1 (2020); 55-76 ; 2658-0349 ; 1509-877X

مصطلحات موضوعية: protokół zmieniający, bilateralna umowa podatkowa, Polska, Holandia, Konwencja wielostronna, Konwencja Modelowa OECD, Konwencja Modelowa ONZ, klauzule antyabuzywne, amending protocol, bilateral tax treaty, Poland, the Netherlands, Multilateral Convention, OECD Model Convention, UN Model Convention, anti-abuse clauses

وصف الملف: application/pdf

Relation: https://czasopisma.uni.lodz.pl/tax/article/view/11095/10726; https://czasopisma.uni.lodz.pl/tax/article/view/11095

الاتاحة: https://czasopisma.uni.lodz.pl/tax/article/view/11095
https://doi.org/10.18778/1509-877X.2020.01.04

المؤلفون: Popović Dejan, Ilić-Popov Gordana

المصدر: Zbornik Radova Pravnog Fakulteta u Nišu, Vol 56, Iss 75, Pp 13-31 (2017)

مصطلحات موضوعية: BEPS, bilateral tax treaties, compatibility clause, double taxation, international tax law, multilateral convention, tax planning, Law

وصف الملف: electronic resource

Relation: http://scindeks-clanci.ceon.rs/data/pdf/0350-8501/2017/0350-85011775013P.pdf; https://doaj.org/toc/0350-8501; https://doaj.org/toc/2560-3116

URL الوصول: https://doaj.org/article/b30da000c0cb4c5b968ac2b16d0ec2e8

المؤلفون: Sales, Rosemary Carvalho, Borges, Antônio de Moura, Meira, Liziane Angelotti

المصدر: Revista Internacional Consinter de Direito; ANO V – NÚMERO VIII - 1º SEM. 2019 - Estudos Contemporâneos; 301-316 ; 2183-9522 ; 2183-6396 ; 10.19135/revista.consinter.00008.00

مصطلحات موضوعية: International Tax Law, The Multilateral Convention, Mutual Assistance, Information exchange, Tax Credits, Notification of documents, Direito Internacional Tributário, Convenção Multilateral, Assistência Mútua, Troca de informações, Créditos Fiscais, Notificação de documentos

وصف الملف: application/pdf

Relation: https://revistaconsinter.com/index.php/ojs/article/view/226/431; https://revistaconsinter.com/index.php/ojs/article/view/226/432; https://revistaconsinter.com/index.php/ojs/article/view/226

الاتاحة: https://revistaconsinter.com/index.php/ojs/article/view/226
https://doi.org/10.19135/revista.consinter.00008.17

المؤلفون: Linderfalk, Ulf

مصطلحات موضوعية: Folkrätt, Skatterätt, Public international law, Tax law, Tax treaty abuse, General treaty abuse doctrine, Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, Samhällsvetenskap, Juridik, Social Sciences, Law

URL الوصول: https://lup.lub.lu.se/record/f429031a-586b-4f21-b010-32f48877f80c
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2983658

المؤلفون: Ziemowit Kukulski

المساهمون: Uniwersytet Łódzki, Wydział Prawa i Administracji, Katedra Prawa Podatkowego, Centrum Dokumentacji i Studiów Podatkowych, zkukulski@wpia.uni.lodz.pl

المصدر: Kwartalnik Prawa Podatkowego. :37-56

مصطلحات موضوعية: Georgia, bilateralna umowa podatkowa, minimalny standard, bilateral tax treaty, minimum standard, Gruzja, the UN Model, Konwencja Modelowa OECD, Konwencja Modelowa ONZ, the OECD Model, Polska, Konwencja wielostronna, Poland, Multilateral Convention

وصف الملف: application/pdf

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f57bca0f917955dbad2e204710ab4fea
https://doi.org/10.18778/1509-877x.2021.04.03

المؤلفون: Leal, Ricardo Luís Rodrigues de Freitas da Cunha

المساهمون: Rodrigues, João Pedro Alves Ventura Silva

مصطلحات موضوعية: Cooperação Internacional, Convenção Multilateral, BEPS, Bilateralismo, Multilateralismo, International Cooperation, Multilateral Convention, Bilateralism, Multilateralism

Relation: http://hdl.handle.net/10316/106321; 203262883

الاتاحة: http://hdl.handle.net/10316/106321

المؤلفون: Franczak, Agnieszka

المصدر: Studia Iuridica Lublinensia; Vol 27, No 2 (2018); 9 ; 1731-6375

مصطلحات موضوعية: Multilateral Convention, MLI, tax agreement, BEPS, Konwencja Wielostronna, umowa podatkowa

وصف الملف: application/pdf

Relation: https://journals.umcs.pl/sil/article/view/6629/pdf; https://journals.umcs.pl/sil/article/view/6629/pdf_1; https://journals.umcs.pl/sil/article/view/6629

الاتاحة: https://journals.umcs.pl/sil/article/view/6629
https://doi.org/10.17951/sil.2018.27.2.9

المؤلفون: Fernández Collados, Mª Belén

مصطلحات موضوعية: Seguridad Social, Convenio Multilateral, Internacional, Prestaciones contributivas, Coordinación, Social Security, Multilateral Convention, International, Contributory pensions, Coordination

وصف الملف: application/pdf

Relation: Revista Internacional de la Protección Social, 2 (1), 141-153.; http://dx.doi.org/10.12795/e-RIPS

الاتاحة: https://idus.us.es/xmlui/handle/11441/62655

المؤلفون: Sánchez-Rodas Navarro, Cristina

المساهمون: Universidad de Sevilla. Departamento de Derecho del Trabajo y de la Seguridad Social

مصطلحات موضوعية: Seguridad Social, Convenio multilateral, Prestaciones contributivas, Prestaciones no contributivas, Asistencia Social, Social Security, Multilateral Convention, Contributory Benefits, Noncontributory Benefits, Social Assistance

وصف الملف: application/pdf

Relation: Revista Internacional de la Protección Social, 1 (2), 32-41.; http://dx.doi.org/10.12795/e-RIPS

الاتاحة: https://idus.us.es/xmlui/handle/11441/62120

المؤلفون: Gamarra Vílchez, Leopoldo

مصطلحات موضوعية: Convenio Iberoamericano de Seguridad Social, Derecho Internacional Público, Denuncia de tratado, Ibero-American Multilateral Convention on Social Security, Public International Law, Denunciation of Treaty, Convenção Multilateral Ibero-americano para a Seguridade Social, Direito Internacional Publico, Denúncia daconvenção

وصف الملف: application/pdf

Relation: Revista Internacional de la Protección Social, 2 (1), 76-90.; http://dx.doi.org/10.12795/e-RIPS

الاتاحة: https://idus.us.es/xmlui/handle/11441/62646

المؤلفون: Martín Rodríguez, José Miguel

المصدر: Revista de Contabilidad y Tributación. CEF; Revista de contabilidad y tributación. Comentarios, casos prácticos. N.º 416 Noviembre 2017; 53-98 ; 2792-8306 ; 2695-6896

مصطلحات موضوعية: sucesiones transfronterizas, doble imposición, puntos de conexión, convenio multilateral, cross-border successions, double taxation, connecting criterion, multilateral convention

وصف الملف: application/pdf

Relation: https://revistas.cef.udima.es/index.php/RCyT/article/view/4515/3997; https://revistas.cef.udima.es/index.php/RCyT/article/view/4515

الاتاحة: https://revistas.cef.udima.es/index.php/RCyT/article/view/4515

المؤلفون: Ovonji-Odida, Irene, Grondona, Veronica, Chowdhary, Abdul Muheet

مصطلحات موضوعية: Article 12B, Digital Service Taxes (DSTs), Base Erosion and Profit Shifting Project (BEPS), Group of Twenty-Four (G-24), Illicit Financial Flows (IFFs), Pillar One, Automated Digital Services (ADS), Digital Economy, Tax, Double Taxation, Tax Law, Bilateral Tax Treaties, Global Taxation, International Tax, UN Model Tax Convention, Amount A, UN Tax Committee, Digital Taxation, Tax Reform, Global Minimum Tax Rate, Taxing Rights, Multinational Enterprises (MNEs), Organisation for Economic Co-operation and Development (OECD), International Taxation, International Tax Cooperation, Pillar Two, The Multilateral Convention (MLC), Digital Tax, United Nations (UN), Group of 77 and China (G-77 and China), Inclusive Framework, Taxation, Global Tax, Group of 20 (G-20), ddc:300, Tax Cooperation, Tax Policy, Group of 7 (G-7), Two Pillar Solution

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od______1687::963910e69a8e1bc37090e0de4342bc39
https://hdl.handle.net/10419/270386