The Resource Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law

Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law

Label
Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law
Title
Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law
Creator
Subject
Language
eng
Summary
This article examines how treaty conflicts arise because of the differences in approach between common law and civil law countries to categorizing income as business profits. First a summary of the different positions in civil law and common law countries on the meaning of business profits and then an examination of the extent to which this difference in approach leads to a different interpretation of tax treaties
Citation source
In: British tax review. - London. - (2003),
Language note
English
Label
Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law
Instantiates
Publication
Label
Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law
Publication

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