The Resource How tax treaties deal with income from omissions
How tax treaties deal with income from omissions
Resource Information
The item How tax treaties deal with income from omissions 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 How tax treaties deal with income from omissions 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 observation that people can earn money by doing nothing constitutes a challenge in tax law in general and in tax treaty law in particular. This article aims to crystallize the notion of income from omissions. The article first shows that a distinction may be made not only between different types of income (active versus passive income) but also, along the same lines, between different types of omissions. The specific problems that arise under tax treaty law are thus subject to completely different rules. The article shows this for both omissions in connection with passive investments and omissions of a human activity
- Language
- eng
- Label
- How tax treaties deal with income from omissions
- Title
- How tax treaties deal with income from omissions
- Language
- eng
- Summary
- The observation that people can earn money by doing nothing constitutes a challenge in tax law in general and in tax treaty law in particular. This article aims to crystallize the notion of income from omissions. The article first shows that a distinction may be made not only between different types of income (active versus passive income) but also, along the same lines, between different types of omissions. The specific problems that arise under tax treaty law are thus subject to completely different rules. The article shows this for both omissions in connection with passive investments and omissions of a human activity
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 60 (2006),
- http://library.link/vocab/creatorName
- Reimer, E
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- passive income
- active income
- Label
- How tax treaties deal with income from omissions
- Label
- How tax treaties deal with income from omissions
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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/How-tax-treaties-deal-with-income-from/vm2ByjTlR1k/" 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/How-tax-treaties-deal-with-income-from/vm2ByjTlR1k/">How tax treaties deal with income from omissions</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
