Resolving conflicts in Double Taxation
Double tax conventions are an established way for States to agree at the international level on a method for reducing or eliminating the risk of double taxation. Double taxation may...
The concept of international double taxation issues
Double taxation can take different forms and occur in different situations. Sometimes double taxation is being distinguished based on the number of taxpayers involved. Cases, where the same income is...
Critical analysis of ‘Source’ and ‘Residence’ concepts
Income itself does not have a geographical location. It is a quantity, calculated by adding and subtracting various other quantities in accordance with certain accounting rules. By long-standing convention, however,...