UOL Blog

Tax Information Exchange Agreements

UOLLB First Class Law Notes

Tax Information Exchange Agreements (TIEAs) are bilateral or multilateral agreements between countries that facilitate the exchange of tax-related information. These agreements aim to promote transparency and combat tax evasion and...

Tax Information Exchange Agreements

UOLLB First Class Law Notes

Tax Information Exchange Agreements (TIEAs) are bilateral or multilateral agreements between countries that facilitate the exchange of tax-related information. These agreements aim to promote transparency and combat tax evasion and...

Articles 6, 13, 22 and 8 of OECD Model Tax Conv...

UOLLB First Class Law Notes

The Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital is a model framework developed by the OECD to provide guidance and standardisation in...

Articles 6, 13, 22 and 8 of OECD Model Tax Conv...

UOLLB First Class Law Notes

The Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital is a model framework developed by the OECD to provide guidance and standardisation in...

Force of Attraction Rules

UOLLB First Class Law Notes

Force of attraction rules, also known as force of attraction provisions, are provisions included in some double taxation conventions to prevent taxpayers from artificially diverting income from a country where...

Force of Attraction Rules

UOLLB First Class Law Notes

Force of attraction rules, also known as force of attraction provisions, are provisions included in some double taxation conventions to prevent taxpayers from artificially diverting income from a country where...

Anti-fragmentation Rules

UOLLB First Class Law Notes

Anti-fragmentation rules, also known as anti-avoidance or anti-abuse rules, are provisions included in double taxation conventions to prevent taxpayers from artificially splitting their business activities to avoid having a permanent...

Anti-fragmentation Rules

UOLLB First Class Law Notes

Anti-fragmentation rules, also known as anti-avoidance or anti-abuse rules, are provisions included in double taxation conventions to prevent taxpayers from artificially splitting their business activities to avoid having a permanent...

OECD Model Tax Convention on Income and on Capital

UOLLB First Class Law Notes

The Organisation for Economic Cooperation and Development Model Tax Convention on Income and on Capital is a widely recognised framework that serves as a basis for the negotiation and drafting...

OECD Model Tax Convention on Income and on Capital

UOLLB First Class Law Notes

The Organisation for Economic Cooperation and Development Model Tax Convention on Income and on Capital is a widely recognised framework that serves as a basis for the negotiation and drafting...

Double Taxation

UOLLB First Class Law Notes

Double taxation occurs when the same income or capital is subject to tax in two or more countries. This can happen when there are overlapping taxing rights between the country...

Double Taxation

UOLLB First Class Law Notes

Double taxation occurs when the same income or capital is subject to tax in two or more countries. This can happen when there are overlapping taxing rights between the country...

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