Statements (37)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
International Treaty
|
| gptkbp:administeredBy |
Tax authorities
|
| gptkbp:alsoKnownAs |
Double Taxation Convention
|
| gptkbp:appliesTo |
Capital gains tax
Corporation tax Income tax |
| gptkbp:canBe |
Terminated
Renegotiated |
| gptkbp:enables |
Tax relief
Tax credit Tax exemption |
| gptkbp:example |
gptkb:OECD_Model_Tax_Convention
gptkb:UN_Model_Double_Taxation_Convention India-Germany Double Taxation Agreement US-UK Double Taxation Treaty |
| https://www.w3.org/2000/01/rdf-schema#label |
Double Taxation Agreement
|
| gptkbp:legalBasis |
Bilateral treaty
Multilateral treaty |
| gptkbp:negotiatedBy |
gptkb:Ministries_of_Finance
Tax authorities |
| gptkbp:purpose |
Avoidance of double taxation
Prevention of tax evasion |
| gptkbp:regulates |
Tax residency
Withholding tax rates Exchange of information Mutual agreement procedure Permanent establishment |
| gptkbp:relatedTo |
International taxation
Tax treaties Transfer pricing |
| gptkbp:signedBy |
Two or more countries
|
| gptkbp:subject |
Ratification by signatory countries
|
| gptkbp:usedBy |
Governments
Corporations Individuals |
| gptkbp:bfsParent |
gptkb:Franco-Singaporean_relations
|
| gptkbp:bfsLayer |
7
|