税收政策基本问题的留学生作业 [5]
论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-09-23编辑:zcm84984点击率:11983
论文字数:3782论文编号:org201409211321023902语种:英语 English地区:加拿大价格:免费论文
关键词:Law Essay双重税收税收政策税收系统
摘要:本文是一篇税收政策的基本问题的留学生作业,历史上和行政方面的税收和税收系统、税收和税务系统已经超出记忆的限制而存在着。它一直都是整个有组织的社会中,历史、社会和行政的发展的驱动力。
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1.2.2 MULTILATERAL TREATY [17]
Multilateral agreement which has to do with agreements between three (3) or more parties concerning the terms of a specific circumstance are often the result of recognition of common ground between the various parties involved concerning the issue at hand. Multilateral agreement differs from bilateral agreements, in that bilateral agreements occur between two (2) parties only. Bilateral and multilateral agreements can sometimes conflict with one another, particularly when the provisions of a multilateral agreement amend or invalidate the terms of a very old bilateral agreement [18] .
The work on multilateral agreement has since begun by the OECD in the area of avoiding international double taxation among member countries. This is evident by member countries in their collective and multilateral support of how international double taxation should be avoided by conceding to the OECD Model Tax Convention. [19]
Efforts have been made to digress from a bilateral regime to one more of a multilateral scheme. The multilateral agreements have by and large followed the patterns of bilateral double tax conventions and to some level, a modus operandi for achieving uniform bilateral agreements between members of the participating group. The agreements between parties are usually comprehensive in nature and it seeks to avoid income or profit from being taxed twice international economic front. Another reason for going into such agreement is to encourage foreign investment.
The acts and deeds of one nation could have bearing effects on another more than ever as a result of globalization. Multilateral agreements have become one of the important ways of settling vital issues among nations in a way that launches a foundation of common view and determines actual and probable points of differences. Multilateral agreements often require complex dialogues which are essential in resolving the distinctions between the parties and bringing them together in one accord.
The conventional concept of bilateral tax treaties is at present an issue in view of the way the economic environment is fast developing. The very nature of the economic market seems to call for a combined instrument which will suit the growing multilateral economic relations. Some experts in this field have questioned bilateral treaties, on whether they are still the most efficient instrument for dealing with the new complexity and whether a multilateral treaty would not be more satisfactory solution [20] . In 1992 the Ruding Report stated that it would be a possibility to surmount the issues of discrimination and distortions by reaching an agreement on multilateral tax treaty between Member States either in the framework of the Treaty of Rome or in a special convention. On the other hand, these issues may also be solved by some form of corresponding action between Member States and the Commission [21] . A multilateral treaty will make it possible to address problems that are inexplicable under the scheme of bilateral agreements. It will lessen the complexities of business and introduce enhanced legal certainty [22] particularly if the Member States agree to give binding powers. There are already a good number of examples of a multilateral treaty. [23] In 1983, the European Union Nordic countries (Finland, Sweden and Denmark) signed a multilateral double taxation agreement [24] wi
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