Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives

Resource Information

The work Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives

Contributor

• Lang, M

Subject

• OECD
• OECD Model
• air transport
• allocation of taxing rights
• business profits
• capital gains
• directors' fees
• dividend
• employment income
• entertainer
• immovable property
• interest
• other income
• pension
• residence principle of taxation
• royalties
• shipping
• source principle of taxation
• sportsperson
• student
• tax treaty

Language

eng

Summary

The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

EUCOTAX series on European taxation

Series volume

vol. 20