AQSHNING ILGʻOR TAJRIBASI ASOSIDA IKKIYOQLAMA SOLIQQA TORTISHNI BARTARAF ETISH MEXANIZMLARINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.19305788Keywords:
ikkiyoqlama soliqqa tortish, ikkiyoqlama soliqqa tortishni bartaraf etish metodologiyasi, AQSH tajribasi, transchegaraviy daromadlar, soliq yuki, dividendlar, soliq krediti, iqtisodiy mazmun ustuvorligi, xalqaro soliq normalari, xalqaro soliqqa tortish.Abstract
Mazkur maqolada AQSH tajribasi asosida ikkiyoqlama soliqqa tortishni bartaraf etish metodologiyasining
nazariy-huquqiy va amaliy jihatlari tahlil qilingan. Shuningdek, transchegaraviy daromadlarni soliqqa tortishda soliq yukini
kamaytirish, soliq krediti mexanizmidan foydalanish, dividendlarni soliqqa tortishning oʻziga xos xususiyatlari hamda
iqtisodiy mazmun ustuvorligi tamoyilining ahamiyati yoritilgan. Tadqiqot natijasida xalqaro soliq normalari doirasida
ikkiyoqlama soliqqa tortishni bartaraf etishning samarali yondashuvlari umumlashtirilgan
References
Arnold, Brian J., and Michael J. McIntyre. International Tax Primer. 2nd ed. The Hague; London; New York: Kluwer
Law International, 2002.
Avi-Yonah, Reuven S. “Double Tax Treaties: An Introduction.” In The Effect of Treaties on Foreign Direct Investment:
Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows, edited by Karl P. Sauvant and Lisa E.
Sachs, 99–106. Oxford: Oxford University Press, 2009.
Doernberg, Richard L. “Overriding Tax Treaties: The U.S. Perspective.” Emory International Law Review 9 (1995):
–114.
Internal Revenue Service. Publication 901: U.S. Tax Treaties. Rev. September 2024. Washington, DC: IRS, 2024.
Kobetsky, Michael. International Taxation of Permanent Establishments: Principles and Policy. Cambridge: Cambridge
University Press, 2011.
OECD. Model Tax Convention on Income and on Capital: Condensed Version 2017. Paris: OECD Publishing, 2017.
Saunders, Roy. “Understanding Double Tax Treaties.” International Business Structuring Association, 31 July 2014.
United States Department of the Treasury. Convention Between the Government of the United States of America and
the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains. London, 24 July 2001.
United States Department of the Treasury. Technical Explanation of the Convention Between the United States of
America and the United Kingdom of Great Britain and Northern Ireland. Washington, DC, 22 July 2002.
United States Department of the Treasury. United States Model Income Tax Convention. Washington, DC: U.S.
Department of the Treasury, 2016.
Van der Merwe, Diana H. “A Challenging Move on the International Stage: Zero Withholding on Direct Dividends in the
New US-UK Tax Treaty.” LLRX, 2 December 2002.
Викулов, К. Е. Правила налогообложения иностранных организаций, действующих через постоянное
представительство: опыт ОЭСР и правовое регулирование в России: дис. канд. юрид. наук: 12.00.14. Москва,
Downloads
Published
Issue
Section
License
Copyright (c) 2026 MUHANDISLIK VA IQTISODIYOT
This work is licensed under a Creative Commons Attribution 4.0 International License.