As far as Italy is concerned, apart from some treaties specifically regulating the taxation of termination payments (e.g., those concluded between Italy and the US, Canada, Hong Kong, Chile, Colombia, Panama, Saudi Arabia, and Qatar), the Italian t...
Italy is party to seven inheritance/estate tax treaties, concluded with Denmark, France, Greece, Israel, Sweden, the USA and the UK. The treaty with France also covers gift tax. The article describes the ramifications of such treaties in terms of the elimination of double taxation, by either...
The China-Italy Chamber of Commerce, the European Chamber of Commerce in China, the French Chamber of Commerce in China, and SwissCham Beijing invite you to a breakfast seminar on "Tax Treaty Guidance". The SAT have recently released a new circular (No.75) setting out China`s own commentar...
Application of MLI provisions to other tax treaties Some jurisdictions (e.g. Italy, Kuwait, Mexico, Russia and Vietnam) have not yet completed the procedures for entry into effect of the MLI. Some tax treaties (i.e., with Estonia, Finland, Georgia, Macao, China, Serbia and Mauritius), ...
* A reduced rate may be provided under the double tax agreement with certain treaty partners The following countries have concluded double tax treaties with Malaysia: Treaty countries Rate of withholding tax % Interest Royalties Technical Fees Albania 10 or Nil 10 10 Australia 15 or Nil...
"Expatriates are suggested to consider existing developments in Chinese tax regulations when planning their international mobility. Tax treaties can play an important role in avoiding potential double taxation to expatriates." —Jonathan Qiao,Senior Associate at Pirola Advisory China ...
One of the most significant developments in the US tax treaty program in the past decade has been the successful conclusion and ratification of treaties with an increasing number of developing countries. However, troublesome policy issue... PD Reese 被引量: 16发表: 1987年 The interaction of Cana...
Thailand Tax Treaties with other countries Search Thailand has signed Double Taxation Agreements (DTA) with over 60 countries. Thailand’s DTA generally follows the OECD model treaty and provides relief from double taxation on income. Taxes that are covered by the DTA are income taxes, such as...
13 of the OECD Model Convention (adopted in most of the tax treaties concluded by Italy), generally prevents capital gains on the sale of movable property from being taxed in Italy. vasapolli.it 然而,意大利与转让人所属的居民国家存在双重课税协定载 有与《 OECD 模范公约》第13 条类似的 条文...
There is no global supreme court to prevent foreign countries from taxing American companies in violation of our treaties. Now that we have a description of the OECD’s plan, what were my sins of omission? Who should be added to my list of winners and losers? Well, this year Aharon ...