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,...
International Taxation Issues
International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries or the international aspects of an individual country's tax laws as the case may be....
Tax Heaven & Tax Heaven Countries
Tax Heaven A country is usually an offshore country that gives foreign individuals and businesses little or no liabilities during a politically and economically static environment. Tax Heavens also share...
What is Tax Identification Number (e-TIN)?
What is e-TIN? E-TIN stands for Electronic Tax Identification Number, a modernized version of income tax registration. This is a 1 digit 12-digit number. This measure has made it easy...