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Taxation Law
The issues in this case are matters of Question of Law rather than Question of Facts.
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In What Sense Is International Tax Competition
Globalisation is a fact. A rising trade, investment flows, a greater labour mobility and a rapid transfer of technology has created more of an international economy than separate national economies .
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Model Tax Convention
The Organisation of Economic Co-operation and Development (OECD) Council approved the revised Commentary on the seventh edition of the OECD Model Tax Convention, and the Final Report on the attribution of profits under Article 7 of the OECD Model Tax Convention, to Permanent Establishments (PE) on the 17th and 18th of July 2008.
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Carbon Credits
There has been a tremendous change in the Earth’s atmosphere since mid 20th Century.
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