The Resource How tax treaties deal with income from omissions

How tax treaties deal with income from omissions

Label
How tax treaties deal with income from omissions
Title
How tax treaties deal with income from omissions
Creator
Subject
Language
eng
Summary
The observation that people can earn money by doing nothing constitutes a challenge in tax law in general and in tax treaty law in particular. This article aims to crystallize the notion of income from omissions. The article first shows that a distinction may be made not only between different types of income (active versus passive income) but also, along the same lines, between different types of omissions. The specific problems that arise under tax treaty law are thus subject to completely different rules. The article shows this for both omissions in connection with passive investments and omissions of a human activity
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 60 (2006),
http://library.link/vocab/creatorName
Reimer, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • passive income
  • active income
Label
How tax treaties deal with income from omissions
Instantiates
Publication
Label
How tax treaties deal with income from omissions
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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