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

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
Creator
Subject
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
Instantiates
Publication
Label
International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience
Publication

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