Open AccessSOME ASPECTS REGARDING THE TIME CRITERION IN THE OECD-MC
Author(s) -
Stoycho Dulevski
Publication year - 2020
Language(s) - English
Resource type - Conference proceedings
DOI - 10.36997/lbcs2020.241
Subject(s) - perspective (graphical) , computer science , regulator , operations research , control theory (sociology) , management science , mathematics , engineering , artificial intelligence , control (management) , chemistry , biochemistry , gene
The Double Tax Treaties (DTTs) are an important regulator in international taxation. Their provisions outline the prerequisites, which implementation determines their proper application. It is noteworthy that time criterion is derived in some of them. This necessitates their examination both from theoretical and practical perspective.