The Resource Models with impact, or merely conventional examples? A quantitative exploration of the relationship between the UN Model Convention and the bilateral treaty network on the issue of the taxation of services

Models with impact, or merely conventional examples? A quantitative exploration of the relationship between the UN Model Convention and the bilateral treaty network on the issue of the taxation of services

Label
Models with impact, or merely conventional examples? A quantitative exploration of the relationship between the UN Model Convention and the bilateral treaty network on the issue of the taxation of services
Title
Models with impact, or merely conventional examples? A quantitative exploration of the relationship between the UN Model Convention and the bilateral treaty network on the issue of the taxation of services
Creator
Subject
Language
eng
Summary
States need revenue to provide for the common basic needs in order for a society to prosper. Taxation is the key source of revenue. As of this importance, taxation remains a policy field in which state sovereignty persists. However, the globalizing world puts pressure on the sovereignty. The international taxation regime, consisting of bilateral treaties, domestic law and model conventions, is evolved to face its challenges. The relationships within this international taxation regime is the topic of this research, more specifically the relationship between model conventions and the bilateral treaty network. A quantitative analysis using the IBFD Tax Treaty Database provides insight in some key trends in the bilateral treaty network with regard to three articles on the taxation of services: the deemed service permanent establishment, the broadened royalty article, and the separate service fee withholding tax article. The result is that there does not seem to be a significant relationship between the UN Model Convention and the bilateral treaties on this highly political topic. Therefore, it seems that one should think twice about promoting model conventions in order to solve problems or faults in this regime that surpass technical and administrative issues
http://library.link/vocab/creatorName
Lemmens, M.A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • model tax treaty
  • tax treaty
  • UN Model
  • PE
  • services PE
  • royalties
  • service fee
  • withholding tax
Label
Models with impact, or merely conventional examples? A quantitative exploration of the relationship between the UN Model Convention and the bilateral treaty network on the issue of the taxation of services
Instantiates
Publication
Extent
46 p.
Label
Models with impact, or merely conventional examples? A quantitative exploration of the relationship between the UN Model Convention and the bilateral treaty network on the issue of the taxation of services
Publication
Extent
46 p.

Library Locations

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