Russian Double Taxation Conventions: Investment Opportunities and Anti-avoidance Provisions

被引：0

作者：

Vinnitskiy, D. V. ^{[1
]}

机构：

[1] Urals State Acad Law, Tax & Financial Law Dept, St Petersburg, Russia

来源：

INTERTAX | 2008年 / 36卷 / 10期

关键词：

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

引用

页码：450 / 454

页数：5

共 13 条

[1] COPYRIGHT ROYALTIES - CONVENTIONS FOR THE AVOIDANCE OF DOUBLE TAXATION
不详
BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1980, 34 (07): : 317 - 324
[2] THE ANTI-AVOIDANCE PROVISIONS OF THE LAW OF ESTATE DUTY IN THE UNITED-KINGDOM
WHEATCROFT, GSA
NATIONAL TAX JOURNAL, 1957, 10 (01) : 46 - 56
[3] THE BACKGROUND TO THE ANTI-AVOIDANCE PROVISIONS CONCERNING SETTLEMENTS BY PARENTS ON THEIR MINOR CHILDREN
STOPFORTH, D
BRITISH TAX REVIEW, 1987, (12): : 417 - 433
[4] The General Anti-Avoidance Rule: Its Expanding Role in International Taxation
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[5] Italy-reduced tax benefits for 'family REITs' and anti-avoidance provisions
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[6] Anti-Avoidance Jurisprudence in Direct Taxation: The CJEU Between Politics and Certainty
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de Resende, Gustavo Weiss
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[7] The Development of Anti-Avoidance Rules and the Modernisation of China's International Taxation System
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STUDIES IN THE HISTORY OF TAX LAW, VOL 9, 2019, : 493 - 527
[8] The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995: Lessons from UK and Australia
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INTERNATIONAL JOURNAL OF LAW AND MANAGEMENT, 2018, 60 (05) : 1223 - 1232
[9] A comparison of the general anti-avoidance provisions in the Australian and South African Income Tax Acts with reference to whether or not the South African anti-avoidance provisions would have been applicable to the facts of FCT v Spotless Services Limited
Warneke, D. A.
SOUTH AFRICAN JOURNAL OF ACCOUNTING RESEARCH, 2005, 19 (01) : 91 - 102
[10] ANTI-AVOIDANCE RULES IN RUSSIAN AND GERMAN TAX LAW: THE COMPARISON OF COLLISION RESOLUTION PRACTICES
Bykov, S. S.
Frotscher, G.
JOURNAL OF TAX REFORM, 2016, 2 (01): : 59 - 84

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