| Title |
Dvigubo apmokestinimo išvengimo metodai: metodų apibūdinimas, reikšmė, jų taikymas Lietuvoje ir pasirinktose užsienio valstybėse / |
| Translation of Title |
The method for the elimination of double taxation: methods description, meaning, applying in lithuania and in chosen foreign countries. |
| Authors |
Juodkaitė, Raimonda |
| Full Text |
|
| Pages |
64 |
| Abstract [eng] |
Juridical double taxation arise where the same income or capital is taxable in the hands of the same person by more than one State. Double taxation conventions discribes the method for eliminating of double taxation. Double taxation conventions do not substantiate any tax liability and do not increase any taxes over and above national tax laws . In addition juridical double taxation may arises in two cases:  where each contracting state subjects the same person to tax on his worldwide income or capital;  where a person is a resident of a contracting state and derives income from, or owns capital in, the other contracting state and both states impose tax on that income or capital. Double taxation conventions distinguish two methods for eliminating of double taxation:  the method of exemption;  the method of credit. The exemption method means – the state of residence does not tax the income which according to the convention may be taxed in the state of source. The credit method means – the state of residence calculates its tax on the basis of the taxpayer‘s total income including the income from the other state of source, which according to the convention, may be taxed in that other state. It then allows a deduction from its own tax for the tax paid in the other state. The following methods for the prevention of international double taxation are applied by foreign countries. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2009 |
