The Resource International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience
International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience
Resource Information
The item International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article examines the jurisdictional principles of source taxation and taxation of worldwide income and the different approaches taken by capital-importing and capital-exporting countries. The article explains the reasons that justify exclusive source taxation and looks at the criterion of worldwide income in the OECD Model Tax Convention and the UN Model Convention. The article also provides an overview of Argentina's income tax and describes Argentina's experience in negotiating comprehensive tax treaties
- Language
- eng
- Label
- International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience
- Title
- International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience
- Language
- eng
- Summary
- This article examines the jurisdictional principles of source taxation and taxation of worldwide income and the different approaches taken by capital-importing and capital-exporting countries. The article explains the reasons that justify exclusive source taxation and looks at the criterion of worldwide income in the OECD Model Tax Convention and the UN Model Convention. The article also provides an overview of Argentina's income tax and describes Argentina's experience in negotiating comprehensive tax treaties
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 59 (2005),
- http://library.link/vocab/creatorName
- Figueroa, A.H
- Geographic coverage
- Latin America
- Language note
- English
- http://library.link/vocab/subjectName
-
- source principle of taxation
- worldwide income
- double taxation
- tax treaty
- Label
- International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience
- Label
- International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-double-taxation-general/k9FGFTGPCRE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-double-taxation-general/k9FGFTGPCRE/">International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-double-taxation-general/k9FGFTGPCRE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-double-taxation-general/k9FGFTGPCRE/">International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
