Coverart for item
The Resource Enterprise services

Enterprise services

Label
Enterprise services
Title
Enterprise services
Creator
Subject
Language
eng
Summary
The general report provides a summary and conclusions of the branch reports concerning the policy and practical aspects of how jurisdictions apply their income tax rules to the provision of services by enterprises. The first part of the report examines the way in which income from services is dealt with under domestic law in the 38 jurisdictions on which branch reports were submitted. The second part of the report looks at how tax treaties address the taxation of income from services (other than specific categories of services dealt with under special articles in the treaty) and how the different approaches compare. There are three broad approaches found in tax treaties: the OECD Model Tax Convention approach; the UN Model Tax Convention approach; and the royalty treatment
http://library.link/vocab/creatorName
Pieckering, A.
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IFA cahiers de droit fiscal international
Series volume
Vol. 97a
http://library.link/vocab/subjectName
  • OECD Model
  • services
  • income tax
  • tax treaty
  • UN Model
  • service fee
  • technical services
Label
Enterprise services
Instantiates
Publication
Extent
778 p.
Isbn
9789012388078
Label
Enterprise services
Publication
Extent
778 p.
Isbn
9789012388078

Library Locations

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