Ikkiyoqlama soliqqa tortishga qarshi kurashishning yevropa davlatlari amaliyoti
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https://doi.org/10.5281/zenodo.15553748##article.subject##:
xalqaro soliq normalari, ikkiyoqlama soliqqa tortishga qarshi kurashish metodlari, , soliq yuki, dividend, soliq krediti, iqtisodiy mazmun ustuvorligi, , xalqaro soliqqa tortish.##article.abstract##
Mazkur maqolada ikkiyoqlama soliqqa tortishga qarshi kurashishning Yevropa davlatlari amaliyoti 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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