The Resource Taxation of royalties, fees for technical service, dividends and interest
Taxation of royalties, fees for technical service, dividends and interest
Resource Information
The item Taxation of royalties, fees for technical service, dividends and interest 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 royalties, fees for technical service, dividends and interest 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 presents a detailed and critical analysis of taxation of passive income in the hands of non-residents. While elaborating the scope and application of relevant provisions and case law, the article specifically highlights the areas of conflict in taxing such receipts, specifically characterization of income, implications in the presence or absence of a permanent establishment, taxation on net or gross basis, applicable tax rates, etc
- Language
- eng
- Label
- Taxation of royalties, fees for technical service, dividends and interest
- Title
- Taxation of royalties, fees for technical service, dividends and interest
- Language
- eng
- Summary
- This article presents a detailed and critical analysis of taxation of passive income in the hands of non-residents. While elaborating the scope and application of relevant provisions and case law, the article specifically highlights the areas of conflict in taxing such receipts, specifically characterization of income, implications in the presence or absence of a permanent establishment, taxation on net or gross basis, applicable tax rates, etc
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 19 (2013),
- http://library.link/vocab/creatorName
-
- Bukhari, H
- Haq, I
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- royalties
- technical services
- dividend
- interest
- case law
- tax treaty
- income classification
- PE
- Label
- Taxation of royalties, fees for technical service, dividends and interest
- Label
- Taxation of royalties, fees for technical service, dividends and interest
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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-royalties-fees-for-technical/MjsKa2Jxfqc/" 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-royalties-fees-for-technical/MjsKa2Jxfqc/">Taxation of royalties, fees for technical service, dividends and interest</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-royalties-fees-for-technical/MjsKa2Jxfqc/" 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-royalties-fees-for-technical/MjsKa2Jxfqc/">Taxation of royalties, fees for technical service, dividends and interest</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>
