Bilateral Tax Treaties definition

Bilateral Tax Treaties. One or more conventions or treaties executed or to be executed between certain other countries and Pakistan for the avoidance of double taxation.
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Examples of Bilateral Tax Treaties in a sentence

  • Local Investors will be taxed according to the applicable Laws of Pakistan while Foreign Investors will be governed by the Bilateral Tax Treaties (if any) with the respective countries.

  • Foreign Investors, where no Bilateral Tax Treaties exist with the respective countries shall be taxed in accordance with the applicable Laws of Pakistan.

  • Bilateral Tax Treaties As tax sparing agreements are provisions included in bilateral tax treaties (BTT), not controlling for BTT raises the question of whether we are measuring the effect of tax sparing on FDI or the effect of bilateral 20As for the measure of the IV, the neighbouring countries correspond to the other countries of the same geographical region (following the World Bank classification).

  • As regards OECD BEPS Action 15, Poland is an active member of the OECD Group Developing a Multilateral Instrument to Modify Bilateral Tax Treaties.

  • In contrast to the near-total lack of scrutiny currently given to tax treaty-making in almost all developed countries, the UN Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries recommends, as best practice, allowing “relevant parties in the private sector” (including business and civil society from both treaty partner countries) to review the progress of negotiations mid-way.

  • The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties.

  • Davies, Do Bilateral Tax Treaties Promote Foreign Direct Investment?, in 2 HANDBOOK OF INTERNATIONAL TRADE 526 (E.

  • This toolkit is a dynamic piece of guidance providing capacity- building support on tax treaty negotiations, building on existing guidance, particularly from the UN Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries.

  • Blonigen, Lindsay Oldenski, Nicholas Sly, Separating the Opposing Effects of Bilateral Tax Treaties, May 2012; Tom Coupé, Irina Orlova and Alexandre Skiba, The Effects of Tax and Investment Treaties on Bilateral FDI Flows to Transition Countries; Fabian Barthel, Matthias Busse, Eric Neumayer, The Impact of Double Taxation Treaties on Foreign Direct Investment: Evidence from Large Diadyc Panel Data, Contemporary Economic Policy, 2010, ISSN 1465-7287.

  • Davies, The Effects of Bilateral Tax Treaties on U.S. FDI Activity, 11 INT’L TAX & PUB.

Related to Bilateral Tax Treaties

  • tax treaty means an agreement for the avoidance of double taxation entered into between South Africa and another country;

  • Intended Tax Treatment has the meaning set forth in the Recitals.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Federal Tax means any Tax imposed under Subtitle A of the Code.

  • Tax Treatment [One or more elections will be made to treat the assets of the Trust Fund as a REMIC.] [The Trust Fund will be treated as a "grantor trust" for federal income tax purposes.]

  • Federal Tax Certificate means the Issuer's Federal Tax Certificate dated as of the Issue Date, as the same may be amended or supplemented in accordance with the provisions thereof.

  • Swiss Federal Tax Administration means the tax authorities referred to in article 34 of the Swiss Withholding Tax Act.

  • central tax means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act;

  • PAYEE TAX REPRESENTATIONS Each representation specified in the Schedule as being made by it for the purpose of this Section 3(f) is accurate and true.

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • Actual Tax Liability means, with respect to any Taxable Year, the liability for Covered Taxes of the Corporation (a) appearing on Tax Returns of the Corporation for such Taxable Year and (b) if applicable, determined in accordance with a Determination (including interest imposed in respect thereof under applicable law).

  • Tax means any tax, levy, impost, duty or other charge or withholding of a similar nature (including any penalty or interest payable in connection with any failure to pay or any delay in paying any of the same).

  • Transaction Tax Deductions means, to the extent Tax deductible for Income Tax purposes, all compensation attributable to payments by a Company or Company Subsidiary on or prior to the Closing Date, including employee transaction-related bonuses, change of control payments, and severance payments, resulting from or related to the consummation of the Contemplated Transactions that are charged to Sellers as part of the Transaction Expenses.

  • Applicable Tax Law means any Applicable Law relating to Taxes, including regulations and other official pronouncements of any Governmental Entity or political subdivision of such jurisdiction charged with interpreting such Applicable Law.

  • After-imposed Federal tax means any new or increased Federal excise tax or duty, or tax that was exempted or excluded on the contract date but whose exemption was later revoked or reduced during the contract period, on the transactions or property covered by this contract that the Contractor is required to pay or bear as the result of legislative, judicial, or administrative action taking effect after the contract date. It does not include social security tax or other employment taxes.

  • Applicable Tax State means, as of any date, (i) any State in which the Owner Trustee maintains the Corporate Trust Office, (ii) any State in which the Owner Trustee maintains its principal executive offices and (iii) any State in which the Servicer regularly conducts servicing and collection activities (other than purely ministerial activities) with respect to a material portion of the Receivables.

  • Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;

  • Agreement combined tax rate means the sum of the tax rates:

  • Local taxes means all taxes levied other than taxes levied for school operating purposes.

  • Treaty means the Treaty establishing the European Community, as amended.

  • Income Tax Act means the Income Tax Act (Canada), as amended from time to time;

  • Special Tax means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement.

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • Transaction Payroll Taxes means all employer portion payroll or employment Taxes incurred in connection with any bonuses, option cash-outs or other compensatory payments in connection with the Transactions.

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.