The Resource Taxation of cross-border services
Taxation of cross-border services
Resource Information
The item Taxation of cross-border services 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 Taxation of cross-border services 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 many countries today cross-border trade in services exceeds cross-border trade in goods. As a result, there has been an urgent call, from supranational institutions as well as from jurisdictions around the world, for corresponding changes in tax treaties and domestic tax law rules to counteract new forms of legal uncertainty, especially major developments in tax avoidance strategies. Building on a detailed analysis of the OECD and the UN tax treaty models as regards taxation of cross-border services, this book responds to several questions: Can a rendition of services result in a permanent establishment in the receiving country? What are the provisions for service PEs in the UN and OECD models and commentary? What is the distinction between 'fees' and 'fees for technical services'? How do the articles dealing with 'fees for technical services', 'PE', and 'independent personal services' interact with each other?
- Language
- eng
- Extent
- xxviii, 443 p.
- Isbn
- 9789041149473
- Label
- Taxation of cross-border services
- Title
- Taxation of cross-border services
- Language
- eng
- Summary
- In many countries today cross-border trade in services exceeds cross-border trade in goods. As a result, there has been an urgent call, from supranational institutions as well as from jurisdictions around the world, for corresponding changes in tax treaties and domestic tax law rules to counteract new forms of legal uncertainty, especially major developments in tax avoidance strategies. Building on a detailed analysis of the OECD and the UN tax treaty models as regards taxation of cross-border services, this book responds to several questions: Can a rendition of services result in a permanent establishment in the receiving country? What are the provisions for service PEs in the UN and OECD models and commentary? What is the distinction between 'fees' and 'fees for technical services'? How do the articles dealing with 'fees for technical services', 'PE', and 'independent personal services' interact with each other?
- http://bibfra.me/vocab/lite/collectionName
- Taxation of cross-border services
- http://library.link/vocab/creatorName
- Rawal, R
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Series on international taxation
- Series volume
- 47
- http://library.link/vocab/subjectName
-
- cross-border services
- technical services
- fee
- effectively connected income
- source of income
- independent personal services
- PE
- services PE
- fixed base
- tax avoidance
- tax treaty
- service fee
- OECD Model
- UN Model
- domestic tax law
- Label
- Taxation of cross-border services
- Extent
- xxviii, 443 p.
- Isbn
- 9789041149473
- Label
- Taxation of cross-border services
- Extent
- xxviii, 443 p.
- Isbn
- 9789041149473
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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/Taxation-of-cross-border-services/65XEr6enRfc/" 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/Taxation-of-cross-border-services/65XEr6enRfc/">Taxation of cross-border services</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/Taxation-of-cross-border-services/65XEr6enRfc/" 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/Taxation-of-cross-border-services/65XEr6enRfc/">Taxation of cross-border services</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>
