The Resource Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law
Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law
Resource Information
The item Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law 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 Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law 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 examines how treaty conflicts arise because of the differences in approach between common law and civil law countries to categorizing income as business profits. First a summary of the different positions in civil law and common law countries on the meaning of business profits and then an examination of the extent to which this difference in approach leads to a different interpretation of tax treaties
- Language
- eng
- Label
- Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law
- Title
- Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law
- Language
- eng
- Summary
- This article examines how treaty conflicts arise because of the differences in approach between common law and civil law countries to categorizing income as business profits. First a summary of the different positions in civil law and common law countries on the meaning of business profits and then an examination of the extent to which this difference in approach leads to a different interpretation of tax treaties
- Citation source
- In: British tax review. - London. - (2003),
- http://library.link/vocab/creatorName
- Avery Jones, J.F.
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- business profits
- income classification
- treaty interpretation
- common law
- civil law
- Label
- Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law
- Label
- Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law
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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/Treaty-conflicts-in-categorising-income-as/6EeiAMNgcas/" 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/Treaty-conflicts-in-categorising-income-as/6EeiAMNgcas/">Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law</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/Treaty-conflicts-in-categorising-income-as/6EeiAMNgcas/" 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/Treaty-conflicts-in-categorising-income-as/6EeiAMNgcas/">Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law</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>
