The Resource Tax treaty problems relating to source
Tax treaty problems relating to source
Resource Information
The item Tax treaty problems relating to source 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 Tax treaty problems relating to source 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
- In the first part of the article the authors consider the relevance of source in relation to taxing rights under the OECD Model Tax Convention, particularly in relation to the Model's provisions relating to the source of interest which can result in a difffferent source in two different treaties entered into by the recipient's state of residence. In the second part the authors consider double taxation relief articles, not based on the Model, but in frequent use in practice, which require that income has a source in the other state as a condition of giving relief
- Label
- Tax treaty problems relating to source
- Title
- Tax treaty problems relating to source
- Summary
- In the first part of the article the authors consider the relevance of source in relation to taxing rights under the OECD Model Tax Convention, particularly in relation to the Model's provisions relating to the source of interest which can result in a difffferent source in two different treaties entered into by the recipient's state of residence. In the second part the authors consider double taxation relief articles, not based on the Model, but in frequent use in practice, which require that income has a source in the other state as a condition of giving relief
- Citation source
- In: British tax review. - London. - (1998),
- http://library.link/vocab/creatorName
- Avery Jones, J.F.
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- allocation of taxing rights
- residence principle of taxation
- treaty interpretation
- source of income
- double taxation relief
- Label
- Tax treaty problems relating to source
- Label
- Tax treaty problems relating to source
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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/Tax-treaty-problems-relating-to-source/c4YKAFCZANY/" 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/Tax-treaty-problems-relating-to-source/c4YKAFCZANY/">Tax treaty problems relating to source</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>
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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/Tax-treaty-problems-relating-to-source/c4YKAFCZANY/" 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/Tax-treaty-problems-relating-to-source/c4YKAFCZANY/">Tax treaty problems relating to source</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>
