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The Resource Taxation of services in treaties between developed and developing countries : a proposal for new guidelines

Taxation of services in treaties between developed and developing countries : a proposal for new guidelines

Label
Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
Title
Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
Creator
Subject
Language
eng
Summary
This book focuses on the rules concerning the taxation of services in double tax conventions (DTCs) and their applicability in conventions signed between developed and developing countries. The author studied the reasons for taxing income at residence and at source; the history of taxation of services in model conventions; the domestic laws and DTCs entered into by Brazil and India; and the main points of conflict between developed and developing countries as regards the taxation of services. The author provides a draft proposal for the reallocation of taxing rights
http://library.link/vocab/creatorName
Man, F. Souza de
Geographic coverage
  • International
  • South America
  • Latin America
  • Asia
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
vol. 39
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • services
  • developing countries
  • residence
  • source of income
  • source principle of taxation
  • UN Model
  • Andean Model
  • PE
  • e-commerce
  • BEPS Project (OECD)
  • allocation of taxing rights
Label
Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
Instantiates
Publication
Extent
xxviii, 370 p.
Isbn
9789087224219
Isbn Type
(print)
Issn
1570-7164
Label
Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
Publication
Extent
xxviii, 370 p.
Isbn
9789087224219
Isbn Type
(print)
Issn
1570-7164

Library Locations

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      3.148008 101.712199
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