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
Resource Information
The item The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- 15 p.
- 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
- 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
- Extent
- 15 p.
- Label
- The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule
- Extent
- 15 p.
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-impact-of-the-communications-revolution-on/ftsudubb8tg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-impact-of-the-communications-revolution-on/ftsudubb8tg/">The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-impact-of-the-communications-revolution-on/ftsudubb8tg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-impact-of-the-communications-revolution-on/ftsudubb8tg/">The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
