Coverart for item
The Resource Taxation of cross-border services

Taxation of cross-border services

Label
Taxation of cross-border services
Title
Taxation of cross-border services
Creator
Subject
Language
eng
Summary
In many countries today cross-border trade in services exceeds cross-border trade in goods. As a result there has been an urgent call, from supranational institutions as well as from jurisdictions around the world, for corresponding changes in tax treaties and domestic tax law rules to counteract new forms of legal uncertainty, especially major developments in tax avoidance strategies. Building on a detailed analysis of the OECD and the UN tax treaty models as regards taxation of cross-border services, this book responds to several questions: Can rendition of services result in a permanent establishment in the receiving country? What are the provisions for service PEs in the UN and OECD models and commentary? What is the distinction between 'fees' and 'fees for technical services'? How do the articles dealing with 'fees for technical services', 'PE', and 'independant personal services' interact with each other?
http://bibfra.me/vocab/lite/collectionName
Taxation of cross-border services
http://library.link/vocab/creatorName
Rawal, R
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
47
http://library.link/vocab/subjectName
  • OECD Model
  • services
  • technical services
  • effectively connected income
  • source of income
  • independent personal services
  • PE
  • services PE
  • fixed base
  • tax avoidance
  • tax treaty
  • service fee
  • UN Model
  • domestic tax law
Label
Taxation of cross-border services
Instantiates
Publication
Extent
xxviii, 443 p.
Isbn
9789041149473
Label
Taxation of cross-border services
Publication
Extent
xxviii, 443 p.
Isbn
9789041149473

Library Locations

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