The Resource 'Circularly linked' rules countering deduction and non-inclusion schemes : some thoughts on a tie-breaker test

'Circularly linked' rules countering deduction and non-inclusion schemes : some thoughts on a tie-breaker test

Label
'Circularly linked' rules countering deduction and non-inclusion schemes : some thoughts on a tie-breaker test
Title
'Circularly linked' rules countering deduction and non-inclusion schemes : some thoughts on a tie-breaker test
Creator
Subject
Language
eng
Summary
Countries have rules to address the deduction of payments that are excluded from a recipient's taxable income and the non-inclusion of income deductible by a payer. If two countries have such rules and both consider the treatment in the other, the rules are "circularly linked". Could a tie-breaker test resolve this?
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
Dziurdz, K
Language note
English
http://library.link/vocab/subjectName
  • tie-breaker rule
  • deductions
Label
'Circularly linked' rules countering deduction and non-inclusion schemes : some thoughts on a tie-breaker test
Instantiates
Publication
Label
'Circularly linked' rules countering deduction and non-inclusion schemes : some thoughts on a tie-breaker test
Publication

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