The Resource Threshold requirements for taxing business profits under tax treaties

Threshold requirements for taxing business profits under tax treaties

Label
Threshold requirements for taxing business profits under tax treaties
Title
Threshold requirements for taxing business profits under tax treaties
Creator
Subject
Language
eng
Summary
Examines the use in tax treaties of threshold requirements for taxing business profits. Also considers whether any threshold requirement for taxing business profits should be lowered or eliminated for payments to non-residents which erode the source country's tax base and deals with the appropriate threshold requirement for taxing the profits of non-residents from remote businesses such as electronic commerce
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 57 (2003),
http://library.link/vocab/creatorName
Arnold, B.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • profits tax
  • PE
  • fixed base
  • e-commerce
Label
Threshold requirements for taxing business profits under tax treaties
Instantiates
Publication
Label
Threshold requirements for taxing business profits under tax treaties
Publication

Library Locations

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