The Resource The "teachers and researchers" article in Singapore's tax treaties
The "teachers and researchers" article in Singapore's tax treaties
Resource Information
The item The "teachers and researchers" article in Singapore's tax treaties 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 The "teachers and researchers" article in Singapore's tax treaties 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
- Some tax treaties have a separate article dealing specifically with visiting teachers and researchers which provides a tax exemption in the state of source ("state of visit") for such individuals. The main purpose of such a provision is to stimulate the cross-flow of academics, not so much to allocate taxing rights. A "teachers and researchers" provision is included in more than half of Singapore's 51 tax treaties, reflecting Singapore's desire to be a premier education hub. This article looks at the policy considerations and evaluates some interpretative aspects of the teachers and researchers provision from Singapore's perspective
- Language
- eng
- Label
- The "teachers and researchers" article in Singapore's tax treaties
- Title
- The "teachers and researchers" article in Singapore's tax treaties
- Language
- eng
- Summary
- Some tax treaties have a separate article dealing specifically with visiting teachers and researchers which provides a tax exemption in the state of source ("state of visit") for such individuals. The main purpose of such a provision is to stimulate the cross-flow of academics, not so much to allocate taxing rights. A "teachers and researchers" provision is included in more than half of Singapore's 51 tax treaties, reflecting Singapore's desire to be a premier education hub. This article looks at the policy considerations and evaluates some interpretative aspects of the teachers and researchers provision from Singapore's perspective
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 60 (2006),
- http://library.link/vocab/creatorName
- Tan, H.T
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- independent personal services
- visiting professor
- tax treaty
- Label
- The "teachers and researchers" article in Singapore's tax treaties
- Label
- The "teachers and researchers" article in Singapore's tax treaties
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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/The-teachers-and-researchers-article-in/qSUkb1fQp7g/" 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/The-teachers-and-researchers-article-in/qSUkb1fQp7g/">The "teachers and researchers" article in Singapore's tax treaties</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/The-teachers-and-researchers-article-in/qSUkb1fQp7g/" 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/The-teachers-and-researchers-article-in/qSUkb1fQp7g/">The "teachers and researchers" article in Singapore's tax treaties</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>
