The Resource Visiting academics in double tax treaties
Visiting academics in double tax treaties
Resource Information
The item Visiting academics in double 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 Visiting academics in double 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
- Professors, researchers, lecturers and teachers have become more and more mobile and active throughout the world. Although science itself is borderless, visiting academics are forced to cross national borders. As a consequence, among other issues, tax problems may arise. This article is devoted to issues concerning the taxation of visiting academics. First, it analyses how the OECD Model deals with the taxation of academics who teach and do research around the globe. Then, it examines the specific clauses on visiting academics provided for in many tax treaties worldwide and discusses the tax consequences of these clauses
- Language
- eng
- Label
- Visiting academics in double tax treaties
- Title
- Visiting academics in double tax treaties
- Language
- eng
- Summary
- Professors, researchers, lecturers and teachers have become more and more mobile and active throughout the world. Although science itself is borderless, visiting academics are forced to cross national borders. As a consequence, among other issues, tax problems may arise. This article is devoted to issues concerning the taxation of visiting academics. First, it analyses how the OECD Model deals with the taxation of academics who teach and do research around the globe. Then, it examines the specific clauses on visiting academics provided for in many tax treaties worldwide and discusses the tax consequences of these clauses
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
- http://library.link/vocab/creatorName
-
- Csoklich, P.N
- Günther, O-C
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- visiting professor
- tax treaty
- Label
- Visiting academics in double tax treaties
- Label
- Visiting academics in double tax treaties
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Visiting-academics-in-double-tax/uYAss3M6wbc/" 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/Visiting-academics-in-double-tax/uYAss3M6wbc/">Visiting academics in double 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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Visiting academics in double tax treaties
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Visiting-academics-in-double-tax/uYAss3M6wbc/" 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/Visiting-academics-in-double-tax/uYAss3M6wbc/">Visiting academics in double 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>
