International Taxation: The Case of Uganda

2017 ◽  
pp. 277-284
Author(s):  
Jalia Kangave
Keyword(s):  
International Taxation

Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law

2017 ◽  
Vol 6 (2) ◽  
pp. 312
Author(s):  
Shkumbin Asllani
Keyword(s):  
International Law ◽  
Tax Avoidance ◽  
International Taxation ◽  
Main Principle ◽  
Legal Practice ◽  
Tax Treaties ◽  
International Tax ◽  
Tax Payers ◽  
The Relationship ◽  
Domestic Law

In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.

Cross-Border Intra-Group Hybrid Finance and International Taxation

2010 ◽  
Author(s):  
Eva Eberhartinger ◽  
Erich Pummerer ◽  
Andreas Göritzer
Keyword(s):  
International Taxation ◽  
Cross Border

Strategic Behaviour and the Rules for International Taxation of Capital

1989 ◽  
Vol 99 (398) ◽  
pp. 1099 ◽  
Author(s):  
Eric W. Bond ◽  
Larry Samuelson
Keyword(s):  
International Taxation ◽  
Strategic Behaviour
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