- double taxation relief agreement
- double taxation relief agreement Doppelbesteuerungsabkommen n
English-german law dictionary. 2013.
English-german law dictionary. 2013.
double taxation relief — UK US noun [U] (also double income tax relief) TAX ► an arrangement in which an international worker or company pays no tax or less tax to one country, because they have been charged tax by another country on the same income: »If an agreement… … Financial and business terms
Double taxation — Taxation An aspect of fiscal policy … Wikipedia
double taxation agreement — An agreement made between two countries identifying the relief available to companies or individuals that are subject to tax in both countries. As a result of such agreements several different types of double taxation relief are available: (1)… … Accounting dictionary
double taxation — Taxation that falls on the same source of income in more than one country. Taxation is normally levied on a person s worldwide income in the country of residence but, in addition, most countries also levy a charge on income that arises within… … Big dictionary of business and management
Taxation in the United Kingdom — This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs … Wikipedia
Taxation in the Republic of Ireland — The system of taxation in Ireland is broadly similar to the system of taxation in the United Kingdom. On an individual basis most people are taxed through the Pay As You Earn (PAYE) system, based on their ability to pay the system is quite… … Wikipedia
overseas-income taxation — Taxation of income that has been subject to taxation outside the jurisdiction of the UK tax authorities. When the same income is subject to taxation in more than one country, relief for the double tax is given either under the provisions of the… … Big dictionary of business and management
unilateral relief — Relief against double taxation given by the UK authorities for tax paid in another country with which the UK has no double taxation agreement … Accounting dictionary
unilateral relief — Relief against double taxation given by the UK authorities for tax paid in another country with which the UK has no double taxation agreement … Big dictionary of business and management
overseas-income taxation — Income that has been subject to taxation outside the jurisdiction of the UK tax authorities. When the same income is subject to taxation in more than one country, relief for the double tax is given either under the provisions of the double… … Accounting dictionary
Advance Pricing Agreement — An Advance Pricing Agreement (APA) is an agreement between a taxpayer and a taxing authority on an appropriate transfer pricing methodology (TPM) for some set of transactions at issue (called Covered Transactions ). Most APAs involve US taxpayers … Wikipedia