The Resource Permanent establishments and the mining industry : a roadmap to the taxation of resource-based activities under tax treaties

Permanent establishments and the mining industry : a roadmap to the taxation of resource-based activities under tax treaties

Label
Permanent establishments and the mining industry : a roadmap to the taxation of resource-based activities under tax treaties
Title
Permanent establishments and the mining industry : a roadmap to the taxation of resource-based activities under tax treaties
Creator
Subject
Language
eng
Summary
The mining industry typically involves foreign expertise and personnel, and the taxation of the business profits generated is a heavily debated issue. Where there is a tax treaty in place, the right of the country to tax business profits sourced within its borders is further compounded by whether or not the foreign investor has a permanent establishment in that country. The permanent establishment concept is therefore central to the taxation rights of the country where the mining activity is being undertaken
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 18 (2012),
http://library.link/vocab/creatorName
Brown, C.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • PE
  • mining industry
  • tax treaty
  • construction project
  • services
  • profits tax
Label
Permanent establishments and the mining industry : a roadmap to the taxation of resource-based activities under tax treaties
Instantiates
Publication
Label
Permanent establishments and the mining industry : a roadmap to the taxation of resource-based activities under tax treaties
Publication

Library Locations

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