The Resource Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
Resource Information
The item Virtual permanence: consideration of the virtual office in international income tax treaties with the United States 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 Virtual permanence: consideration of the virtual office in international income tax treaties with the United States 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
- This article discusses the failure of today's income tax treaties to account for the virtual office and recommends an alternative framework for resolving the classification and recognizing virtual permanence as a means to acknowledge some virtual offices as permanent establishments
- Label
- Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
- Title
- Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
- Summary
- This article discusses the failure of today's income tax treaties to account for the virtual office and recommends an alternative framework for resolving the classification and recognizing virtual permanence as a means to acknowledge some virtual offices as permanent establishments
- Citation source
- In: Taxes - the tax magazine. - Chicago. - Vol. 75 (1997),
- http://library.link/vocab/creatorName
- Barkan, B.J
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- PE
- fixed place of business
- fixed base
- Label
- Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
- Label
- Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
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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/Virtual-permanence-consideration-of-the-virtual/T7sKKzymeOw/" 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/Virtual-permanence-consideration-of-the-virtual/T7sKKzymeOw/">Virtual permanence: consideration of the virtual office in international income tax treaties with the United States</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/Virtual-permanence-consideration-of-the-virtual/T7sKKzymeOw/" 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/Virtual-permanence-consideration-of-the-virtual/T7sKKzymeOw/">Virtual permanence: consideration of the virtual office in international income tax treaties with the United States</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>
