Statements (49)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
International Tax Treaty
|
| gptkbp:administeredBy |
Tax authorities
|
| gptkbp:alsoKnownAs |
DTAs
|
| gptkbp:basisFor |
gptkb:OECD_Model_Tax_Convention
gptkb:UN_Model_Double_Taxation_Convention |
| gptkbp:canBeBilateral |
Yes
|
| gptkbp:canBeMultilateral |
Rarely
|
| gptkbp:defines |
Tax residency
Withholding tax rates Exchange of information Methods for elimination of double taxation Permanent establishment |
| gptkbp:enforcedBy |
Contracting states
|
| gptkbp:example |
China-Australia Double Taxation Agreement
Germany-France Double Taxation Agreement India-Mauritius Double Taxation Agreement US-UK Double Taxation Convention |
| https://www.w3.org/2000/01/rdf-schema#label |
Double Taxation Agreements
|
| gptkbp:impact |
Encourages foreign investment
Facilitates international economic cooperation Reduces tax barriers to cross-border trade |
| gptkbp:mayInclude |
Arbitration clause
Limitation on benefits clause Mutual agreement procedure Non-discrimination clause Tax sparing credit |
| gptkbp:negotiatedBy |
gptkb:Ministries_of_Finance
Tax authorities |
| gptkbp:numberOfAgreementsWorldwide |
Over 3,000
|
| gptkbp:publishedBy |
gptkb:OECD
gptkb:UN National governments |
| gptkbp:purpose |
Avoidance of double taxation
Prevention of tax evasion |
| gptkbp:regulates |
Taxation of capital
Taxation of income |
| gptkbp:relatedTo |
gptkb:Base_erosion_and_profit_shifting
International taxation Tax treaties Transfer pricing |
| gptkbp:signedBy |
19th century
Sovereign states |
| gptkbp:subject |
Domestic law implementation
Ratification by parliaments |
| gptkbp:usedBy |
Governments
Corporations Individuals |
| gptkbp:bfsParent |
gptkb:Double_Taxation_Treaties
|
| gptkbp:bfsLayer |
8
|