PPT-Should We Re-Think the Taxation of Employment Income Under Tax Treaties?

I ncome U nder T ax T reaties Prof Dr Svetislav V Kostić Belgrade 6 October 2022 What constitutes employment and who can be deemed an employee Who is the employer Without answering these questions we cannot apply the. . as. a . Pillar. of Estonian . National. . Competitiveness. in . the. . Region. Elvira Tulvik. Attorney. -at-. Law. Chairperson. of . AmCham. . Taxation. . Committee. Agenda. Direct. . taxes. Chapter 3 . Taxation. Personal taxation. Company taxation. Capital gains tax. Other taxes. Double taxation. South African taxation . Introduction. . What is tax?. Who pays tax?. Who is SARS? . 1. Personal taxation. in Sub-Saharan Africa. Jonathan Di John. Taxation . and tax reform is central to state-building. . governments must be able to ensure sustainable funding for social programs, and for public investments to promote economic growth and development. By. Bernadette Wanjala. Kenya Institute for Public Policy Research and Analysis (KIPPRA. ). Tax Justice Academy. Maanzoni. . Lodge, Nairobi, Kenya. 3. rd. December 2014. Introduction. Taxation . policies are likely to affect men and women differently, since they play different roles in society and also demonstrate different consumer . Before newcomers arrived in North America, many nations of people already lived here. . They had . different languages, cultures, religions, ways of life and traditional territories. . These first people . Tetteh Hormeku, TWN-Africa. International Tax Academy, 1-6 Dec, 2014 Machakos, Kenya . Tax Justice Network-Africa. . Introductory. Unlike WTO, World Bank, IMF, etc, International Tax “System” is not a Coherent Regime but is a patchwork of:. in Sub-Saharan Africa. Jonathan Di John. Edmund Burke: . “. Revenue is the chief preoccupation of the state. Nay more it is the state”. Joseph Schumpeter : . ‘the fiscal history of a people is above all an essential part of its general history. PROG. : BSCAC. LEVEL. : 2.2. . YEAR :. 2016. “Killed some of them myself”. California Statue 133. An Act for the Government and Protection of Indians. 3. “Any person having or hereafter obtaining a minor Indian, male or female from the parents or relation of such Indian minor, and wishing to keep it, such a person will go before a justice of the Peace in his Township….”. Hannah Brejnholt Tranberg. 19/12/2018 . Taxation for equality: the case for progressive taxation. Equality and progressive taxation. ActionAid’s briefings on progressive taxation. Why progressive taxation is important for developing countries. Yussuf A. Idarus. Definition of Taxation. Oxford dictionary. : Contribution levied on persons, property, or business for the support of government.. Main Types of Taxes. Income Taxes- . Corporate tax, PAYE, Rental Income. 1. What Makes a Treaty?. (1) the states intend the agreement to be legally binding under international law; . (2) the agreement deals with significant matters; . (3) it clearly describes the obligations of the parties; and . . between. BRI . Countries. Prof. dr. Stef van Weeghel. Professor International Tax Law University of Amsterdam. Global Tax Policy Leader PwC. Chair Board of Trustees IBFD. Member Advisory Board BRITACOM. =. International Taxation for. Digitalised Economy. By. Rashmin Sanghvi & Associates. 8. th. March. , 2019.. . To Chairman. Central Board of Direct . Taxes.. COM : Country of Market. COR : Country of Residence.