The Resource Taxes on digital services and the substantive scope of application of tax treaties : pushing the boundaries of article 2 of the OECD Model?

Taxes on digital services and the substantive scope of application of tax treaties : pushing the boundaries of article 2 of the OECD Model?

Label
Taxes on digital services and the substantive scope of application of tax treaties : pushing the boundaries of article 2 of the OECD Model?
Title
Taxes on digital services and the substantive scope of application of tax treaties : pushing the boundaries of article 2 of the OECD Model?
Creator
Subject
Language
eng
Summary
This article examines how the new taxes, introduced in response to base erosion and profit shifting, succeed in avoiding the scope of application of tax treaties and what impact they might have on the tax treaty landscape. Tha authors state that new taxes, such as a tax on digital services, can be seen as either explicit treaty overrides or falling outside the scope of existing tax treaties
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 6/7 ; p. 573-578
http://library.link/vocab/creatorName
  • Ismer, R
  • Jescheck, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • DST
  • digital economy
  • tax treaty
  • treaty override
Label
Taxes on digital services and the substantive scope of application of tax treaties : pushing the boundaries of article 2 of the OECD Model?
Instantiates
Publication
Label
Taxes on digital services and the substantive scope of application of tax treaties : pushing the boundaries of article 2 of the OECD Model?
Publication

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