The Resource The Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, as a model for a digital economy convention

The Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, as a model for a digital economy convention

Label
The Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, as a model for a digital economy convention
Title
The Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, as a model for a digital economy convention
Creator
Subject
Language
eng
Summary
This article reflects on key provisions of the Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, and why it might provide a possible pattern for a specific multilateral convention on taxation of the digital economy
Citation source
In: British tax review. - London. - (2019), no. 1 ; p. 1-6
http://library.link/vocab/creatorName
Baker, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • copyright
  • royalties
  • multilateral copyright royalties tax treaty
  • model tax treaty
  • MLI
  • digital economy
  • tax treaty
  • PE
Label
The Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, as a model for a digital economy convention
Instantiates
Publication
Label
The Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, as a model for a digital economy convention
Publication

Library Locations

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