The Resource Credit and exemption under tax treaties in cases of differing income characterization

Credit and exemption under tax treaties in cases of differing income characterization

Label
Credit and exemption under tax treaties in cases of differing income characterization
Title
Credit and exemption under tax treaties in cases of differing income characterization
Creator
Subject
Summary
Double taxation, or its opposite, can occur when the two parties to a tax treaty view a transaction differently. This article examines one of the ways this can occur : differences in the characterization of the income. It is quite clear that differing characterization of income does arise in practice and can lead to credit and exemption problems. The authors make an in-depth analysis of whether the residence state must give credit or exempt income when it characterizes the income differently from the source state
Citation source
In: European taxation. - Amsterdam. - Vol. 36 (1996),
http://library.link/vocab/creatorName
Avery Jones, J.F.
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • double taxation relief
  • credit method
  • exemption method
Label
Credit and exemption under tax treaties in cases of differing income characterization
Instantiates
Publication
Label
Credit and exemption under tax treaties in cases of differing income characterization
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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