Osiyo mamlakatlarining xalqaro investitsiya muhitini yaxshilashda ikki tomonlama soliqqa tortishni bartaraf etish vositalaridan foydalanish tajribasi
DOI:
https://doi.org/10.5281/zenodo.15736016Ключевые слова:
ikki tomonlama soliqqa tortilish (double taxation), xavfini bartaraf etish, hukumatlararo kelishuvlar, dividend, rezidentlik davlat, iqtisodiy mazmun ustuvorligi, , xalqaro soliqqa tortishАннотация
Mazkur maqolada Osiyo mamlakatlarining xalqaro investitsiya muhitini yaxshilashda ikki tomonlama soliqqa
tortishni bartaraf etish vositalaridan foydalanish tajribasi tahlil qilingan
Библиографические ссылки
Miles Dead, Richard Williams, Deloitte Discovery Global Leader., Features – A Challenging Move on the International
Stage: Zero Withholding on Direct Dividends in the New US-UK Tax Treaty., Michael Kobetsky, International Taxation
of Permanent Establishments Principles and Policy. Australian National University College of Law.2011
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,
-106. Oxford: Oxford Univ. Press, 2009.
Richard L. Doernberg, Overriding tax treaties:The USA Prespective, 9 Emory Intʼl L.Rev.71.71(1995).
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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