The Resource The role of tax treaties in facilitating development and protecting the tax base [Part III]

The role of tax treaties in facilitating development and protecting the tax base [Part III]

Label
The role of tax treaties in facilitating development and protecting the tax base [Part III]
Title
The role of tax treaties in facilitating development and protecting the tax base [Part III]
Creator
Subject
Language
eng
Summary
This article presents the third part of an extensive analysis of the issue of the use of tax treaties to secure sufficient income to nurture development. This part gives a review of the tax treaty network and practice in selected developing and emerging economies. It looks at (I) treaty network of the country groups, (II) business income (1. building sites and construction projects, 2. supervisory activities, 3. service PEs and 4. force of attraction, (III) passive income and capital gains (dividend income, interest income, royalties, land-rich companies, other income) and, (IV) tax sparing credits
Citation source
In: Tax planning international review. - London. - Vol. 40 (2013),
http://library.link/vocab/creatorName
  • Owens, J.P
  • Lang, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • developing countries
  • PE
  • business profits
  • force of attraction
  • capital gains
  • passive income
  • tax sparing credit
Label
The role of tax treaties in facilitating development and protecting the tax base [Part III]
Instantiates
Publication
Label
The role of tax treaties in facilitating development and protecting the tax base [Part III]
Publication

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