The Resource The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule

The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule

Label
The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule
Title
The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule
Subject
Language
eng
Summary
The purpose of this paper is to identify possible limitations we are likely to face with the application of the "place of effective management" tie breaker rule in the current and future environment of electronic commerce and technology and to identify possible solutions. This paper is broadly divided into four parts. The first part of the paper provides a brief background to taxing principles, double taxation and the role of the residence tie-breaker. The second part looks at the guidance that is available on how the "place of effective management" may be determined in a traditional environment. It attempts to draw together, from a number of different sources, the list of key factors for determining a "place of effective management". The third part of the paper considers how these key factors may apply in a modern, technologically advanced environment. Finally, the paper will identify possible options to overcome the tie-breakers limitations. In doing so, some specific issues are identified for further consideration, and comments are sought on these options and issues
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • place of effective management
  • tie-breaker rule
  • e-commerce
  • double taxation
Label
The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule
Instantiates
Publication
Extent
15 p.
Label
The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule
Publication
Extent
15 p.

Library Locations

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