| Title |
Methods to eliminate international juridical double taxation / |
| Translation of Title |
Atleidimo nuo tarptautinio dvigubo apmokestinimo metodai. |
| Authors |
Voinova, Karolina |
| Full Text |
|
| Pages |
61 |
| Keywords [eng] |
dual taxation, legal taxation, economic taxation, taxation principle, tax relief method, tax treaty, Model convention. |
| Abstract [eng] |
This Master`s thesis provides an investigation and comparison between different methods of elimination of international juridical double taxation with analyses of the most and least effective ones. The question of the double taxation phenomenon as a legal problem is raised in legal and economic regards with its distinguishing characteristics. The elements and principles of taxation are discovered. There is a focus on the conventional methods, mentioned in OECD and UN Models and its` main ideas. |
| Dissertation Institution |
Vilniaus universitetas. |
| Type |
Master thesis |
| Language |
English |
| Publication date |
2025 |
