Tax treaty Essays

  • Kazakhstan and United States Income Tax Treaty

    1205 Words  | 3 Pages

    Kazakhstan has concluded 43 double taxation treaties with different countries around the globe and one of them is the United States. Kazakhstan and the United Stated singed an income tax treaty and protocol on October 24, 1994. The parties initialed the proposed convention and protocol during the first half of 1993. Although similar to the U.S. - Russia income tax treaty, the new Kazakh accord contains some distinguishing features. Creditable taxes The new agreement applies to the Kazakh on profits

  • M/S Sanofi Pasteur Hoding Sa Versus The Department of Revenue Ministry of Finance

    1130 Words  | 3 Pages

    Shantha Biotechnics Limited (hereinafter “SBL”), a company having its registered office in Hyderabad and incorporated under the Companies Act, 1956. On May 25, 2010 the Income Tax Department passed an order under Section 201(1)/(1A) of the Act and held Sanofi as an “assessee-in-default” for the very purpose that they had withheld tax on certain payments made to GIMD and Merieux on the acquisition of shares of ShanH. Subsequent to this order the aggrieved parties made an application to the Authority for

  • The Articles of Confederation

    902 Words  | 2 Pages

    The Articles of Confederation The colonists were living in a brand new country that had no track record. Considering that the articles of confederation had no precedent to follow, and no other government to imitate; the articles were fairly good. However, the Articles of Confederation could have been more effective than they were. Effective does not necessarily mean that the government was strong. It does mean that the government was able to provide the people with the kind of government they wanted

  • country analysis

    1430 Words  | 3 Pages

    the problems faced by Colombia... ... middle of paper ... ...st in transport infrastructure would help to ease economical development in the long run. Finally, by trying to negotiate peace treaties with these armed groups (EDC, 2013), Colombia could get more trust by investors, however, these treaties have been proven to not work in the past, and thus disarming campaigns are more suitable. For instance, these campaigns have already had been implemented by the government, but they should be promoted

  • Capital Equity Case Study

    1408 Words  | 3 Pages

    I. Issue Analyzing the pros and cons of structuring the additional capital funding as a debt rather than equity. II. Conclusions: From U.S. tax and business perspectives: 1. Tax Consequences to SJKII- the WOFE is a disregarded entity and therefore there is no preference in structuring the capital funding one way or another. 2. Tax consequences to Fosun- in the case of insolvency, the bad debt loss may be treated as an ordinary loss, while the worthless stock deduction is be treated as a capital

  • Jays Treaty

    695 Words  | 2 Pages

    Jay's Treaty "If this country is preserved in tranquillity twenty years longer, it may bid defiance in a just cause to any power whatever; such in that time will be its popularity, wealth and resources," stated by George Washington in response to demonstrators over the Jay Treaty. 1 Washington's remark was regarding the public's uproar following the release of information on the status of the discord with Great Britain. The people had just been informed of the contents of the Jay Treaty which were:

  • Customary International Law In Australia

    1669 Words  | 4 Pages

    However, according to Article 53 of the Vienna Convention on the Law of the Treaties 1969, the treaty cannot be contrary or attempt modify the preexisting peremptory norms, which are otherwise known as “jus cogens” laws: A treaty is void if, at the time of its conclusion, it conflicts with a peremptory norm of general international law. For the purposes of the present Convention, a peremptory norm of

  • European Integration

    1253 Words  | 3 Pages

    European powers to assure that future conflict, and perhaps war, could not arise between them. If all the states ran themselves in a manner cooperating with their neighbors, conflict could be avoided. To prevent other nations from not cooperating, treaties and institutions would have to be designed for each area of international interest such as trade, communications, security, and so forth. As the century progressed, more organizations, institutions and associations were developed and soon leaders

  • Aust Prohibition Act

    618 Words  | 2 Pages

    Various international treaties and conventions (e.g. International Narcotics Control Board), has provided Australia with guidelines and regulatory measures that the Commonwealth government must put into action within the criminal justice system. Australia became a part of significant treaties and conventions to uphold strong alliances with other nations (Such as the U.S.). The preparedness of Australian Governments to sign these various treaties, and modify domestic drug laws accordingly, seems largely

  • EC Law

    1067 Words  | 3 Pages

    some areas of law, but to follow Ec laws/Treaties. This comes via the European Communities Act 1972(S.2) and is affirmed in Ec case law 34/73 Variola 1973.National judges must also consider that Ec directives are part of domestic law and thus have legal existence even before their confirmation into national law. National judges must also consider that Ec Law regarding matters that come before the domestic courts is also Directly Effective (involving treaties) and it enforces rights and duties for

  • American Indians

    1645 Words  | 4 Pages

    white settlers, their way of dressing and also by their language. The first Indian-White encounter was very peaceful and trade was their principal interaction. Tension and disputes were sometimes resolved by force but more often by negotiation or treaties. On the other hand, the Natives were described as strong and very innocent creatures awaiting for the first opportunity to be christianized. The Indians were called the “Noble Savages” by the settlers because they were cooperative people but sometimes

  • British Imperialism in China and Africa

    840 Words  | 2 Pages

    accomplished these things differently in each situation, but each time, the results were the same. One of the most important aspects of imperialism is the take over of government. The English accomplished this in several ways. Some of the “Unfair Treaties” forced the Chinese to allow the English ships into their ports and to allow them to have a major role in the trade market. The English wanted tea, porcelain, and silk from china. The Chinese however didn’t want to gods the English offered in return

  • Immigrations to Turkey from Greece between 1911 and 1923

    2072 Words  | 5 Pages

    are the reason of consolidating political power. “Büyük Mübadele” or 1923 exchange of Greek and Turkish populations was not the first attempt to formalise the population exchange but it is one of the earliest and most controversial international treaties on this subject (Barutciski, 2004) and the first internationally ratified compulsory population exchange. With the convention concerning the exchange of Greek and Turkish populations at Lausanne, after 1st May 1923 Muslims in Greek territories and

  • The Morality of Torture

    1333 Words  | 3 Pages

    unthinkable as slavery. In principle it is: since World War II, governments the world over have agreed to ban torture without exception, even when at war or facing acts of terrorism. International treaties banning torture and other, inhuman, and degrading practices are among the most widely ratified treaties in existence. It is not just the United States that endorses these practices; it is over 150 counties according to the United Nations expert on torture Theo van Boven. Since the United States has

  • Natives and Self-government

    4512 Words  | 10 Pages

    that has been evident in treaty-making throughout Canada for more than three hundred years and it continues to be the order of the day in modern treaties, claims and agreements being negotiated with First Nations, Inuit, and Métis across in Canada. 1 One of the central issues in the negotiations over the past three decades has been the question of aboriginal self-government, which has taken second place only to comprehensive land claims negotiations in areas where no treaties have been signed to date

  • Statutory Interpretation

    1302 Words  | 3 Pages

    ============= These are mostly used by judges trying to find the purpose of the act. The following have been traditionally used: * Historical setting * Other statutes * Textbooks * Previous practice in the field covered by the statute * Treaties and international obligations * Subordinate legislation * Dictionaries (used for the golden and literal rules) * Reports made by the law reform agencies can be used. (since Black-Clawson 1975, where H/L said official reports preceding the

  • Essay On International Environmental Law

    747 Words  | 2 Pages

    1.0 – Introduction Theoretically, Environmental law is a combined term describing international treaties, statutes, and procedures. In fact, it works to control the interaction of humanity and the natural environment. Generally, it may be separated into two most important subjects: pollution control and remediation . Development of international environmental law as a separate area of public international law began in the mid-1970s with the Stockholm Conference. Subsequently interest has progressively

  • Royal Proclamation

    519 Words  | 2 Pages

    The Royal Proclamation of 1763 is considered one of the most important treaties in history to be made with the Native People; yet very few have even a vague idea when they hear the words “Royal Proclamation, 1763”. Even with the grounds that the Royal Proclamation of 1763 provided, Canada has repeatedly shown ill treatment towards Aboriginals in an repugnant manner. The Royal Proclamation should be respected as an official treaty, signified as a milestone, as well as to be a lesson to teach Canadians

  • President Jimmy Carter

    1521 Words  | 4 Pages

    Panama Canal treaties, the Diplomatic relations with China, and the Salt II treaty with the Soviet Union. Jimmy Carter’s first foreign policy accomplishment, and by the United States citizens, the most popular, were the Panama Canal treaties. After more than eighty years after the first official ocean-to-ocean transit of the Panama Canal, the United States and Panama embarked on a partnership for the management, operation and defense of the Panama Canal. Under two treaties signed in a ceremony

  • The Movie Cold Mountain

    1122 Words  | 3 Pages

    Abraham Lincoln once said, "Can treaties be more faithfully enforced between aliens than laws can among friends? Suppose you go to war, you cannot fight always; and when, after much loss on both sides, and not gain on either, you cease fighting, the identical old questions as to the terms of intercourse are a gain upon you." What was the point Lincoln was trying to make? Interpretation will never be the same amongst all people, but I believe that Lincoln was simply saying; it is a shame that we