The Resource Taxation of royalties, fees for technical service, dividends and interest

Taxation of royalties, fees for technical service, dividends and interest

Label
Taxation of royalties, fees for technical service, dividends and interest
Title
Taxation of royalties, fees for technical service, dividends and interest
Creator
Subject
Language
eng
Summary
This article presents a detailed and critical analysis of taxation of passive income in the hands of non-residents. While elaborating the scope and application of relevant provisions and case law, the article specifically highlights the areas of conflict in taxing such receipts, specifically characterization of income, implications in the presence or absence of a permanent establishment, taxation on net or gross basis, applicable tax rates, etc
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 19 (2013),
http://library.link/vocab/creatorName
  • Bukhari, H
  • Haq, I
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • royalties
  • technical services
  • dividend
  • interest
  • case law
  • tax treaty
  • income classification
  • PE
Label
Taxation of royalties, fees for technical service, dividends and interest
Instantiates
Publication
Label
Taxation of royalties, fees for technical service, dividends and interest
Publication

Library Locations

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