The Resource Defining the term 'business' for purposes of tax treaties

Defining the term 'business' for purposes of tax treaties

Label
Defining the term 'business' for purposes of tax treaties
Title
Defining the term 'business' for purposes of tax treaties
Creator
Subject
Language
eng
Summary
This paper explores the issue of whether a definition of business (or business profits) for the purposes of the OECD and UN Models is possible or desirable and, if so, what such a definition might look like
Citation source
Bound in: Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones. - Amsterdam : IBFD, 2010 ; p. 131-153
http://library.link/vocab/creatorName
Arnold, B.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • business
Label
Defining the term 'business' for purposes of tax treaties
Instantiates
Publication
Label
Defining the term 'business' for purposes of tax treaties
Publication

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