The Resource The treatment of services in tax treaties
The treatment of services in tax treaties
Resource Information
The item The treatment of services in 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 treatment of services in 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
- This White Paper reviews the issues regarding the treatment of services in the UN and OECD Model Tax Conventions, and highlights IBFD's research on the occurrence of general treaty provisions for entrepreneurial services. The arguments for and against gross and net taxation, and the possibility of a model provision, are explored
- Language
- eng
- Extent
- 3 p.
- Label
- The treatment of services in tax treaties
- Title
- The treatment of services in tax treaties
- Language
- eng
- Summary
- This White Paper reviews the issues regarding the treatment of services in the UN and OECD Model Tax Conventions, and highlights IBFD's research on the occurrence of general treaty provisions for entrepreneurial services. The arguments for and against gross and net taxation, and the possibility of a model provision, are explored
- http://library.link/vocab/creatorName
- Goede, J.J.P. de
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- IBFD White papers
- http://library.link/vocab/subjectName
-
- OECD Model
- services
- UN Model
- Label
- The treatment of services in tax treaties
- Extent
- 3 p.
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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-treatment-of-services-in-tax/DzJe8B68AmA/" 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-treatment-of-services-in-tax/DzJe8B68AmA/">The treatment of services in 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-treatment-of-services-in-tax/DzJe8B68AmA/" 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-treatment-of-services-in-tax/DzJe8B68AmA/">The treatment of services in 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>