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International Double Taxation. Content, Consequences and Avoidance (II)
Published 2020-10-01“…Therefore, double taxation risk control is performed using two methods: exemption method and credit method (as prescribed by the OECD model treaty).…”
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International Double Taxation. Content, Consequences and Avoidance (I)
Published 2020-09-01“…Therefore, double taxation risk control is performed using two methods: exemption method and credit method (as prescribed by the OECD model treaty).…”
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Boilerplate in International Economic Law
Published 2021-01-01“…They are often taken from model treaties or templates and reflect non-negotiated “default rules” or rules that emerged in international practice, rather than individually tailored provisions adapted to the circumstances of the specific contracting parties. …”
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Arbitrability of International Tax Disputes
Published 2017-05-01“…After the successful use of arbitration to resolve tax disputes in EU arbitration convention, The Organization for Economic Cooperation and Development (OECD) in 2008 and the United Nations (UN) in 2011 were convinced to insert an arbitration clause in their model treaties. Skepticism to Arbitrability of international tax disputes due to its link to the sovereignty rights of states, resulted in utilizing such clauses by few countries in their tax treaties. …”
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The Possible Regulation Model To Optimize The Automatic Exchange Of Information (Aeoi) In Indonesia Through Directorate General Of Taxation, Ministry Of Finance And Financial Serv...
Published 2022-02-01“…Several governments and organizations use model treaties generally as starting points, such as OECD Model Convention and US Model Convention. …”
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MEDIATION AS AN AMICABLE MEANS WITHIN THE INVESTOR-STATE DISPUTE SETTLEMENT CLAUSE: A BASIC SURVEY OF RUSSIAN BILATERAL INVESTMENT TREATIES
Published 2024-03-01“…Paying attention to mediation in international investment law has caused Bilateral Investment Treaties (BITs), including national model treaties and international ones, specifically consider mediation. …”
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International trade and investment law: a new framework for public health and the common good
Published 2018-05-01“…Future research is needed to develop a range of model treaties, and on the means by which such treaties and reforms might be achieved. …”
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