Ikkiyoqlama soliqqa tortishga qarshi kurashishning yevropa davlatlari amaliyoti
DOI:
https://doi.org/10.5281/zenodo.17073335Keywords:
xalqaro soliq normalari, ikkiyoqlama soliqqa tortishga qarshi kurashish metodlari, , soliq yuki, dividend, soliq krediti, iqtisodiy mazmun ustuvorligi, , xalqaro soliqqa tortishAbstract
Mazkur maqolada ikkiyoqlama soliqqa tortishga qarshi kurashishning Yevropa davlatlari amaliyoti tahlil
qilingan
References
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of Permanent Establishments Principles and Policy. Australian National University College of Law.2011
2. Reuven S. Avi-Yonah,»Double Tax Treaties: An Introduction.» In The Effect of Treaties on Foreign Direct Investment:
Bilateral Investment Treaties, Double Taxation Treaties and Investment Flows, edited by K. P. Sauvant and L. E. Sachs,
99-106. Oxford: Oxford Univ. Press, 2009.
3. Richard L. Doernberg, Overriding tax treaties:The USA Prespective, 9 Emory Intʼl L.Rev.71.71(1995).
4. Roy Saunder, Understanding Double Tax Treaties, International Business Structuring Assocation (2014), Article 14.
Published online:31 July 2014, available at http://www.istructuring.com/knowledge/article/double-tax-treaties/ (last
access: 11 May 2017)
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