Taxation of royalties, fees for technical service, dividends and interest
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The work Taxation of royalties, fees for technical service, dividends and interest 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, Continuing Resources.
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Taxation of royalties, fees for technical service, dividends and interest
Resource Information
The work Taxation of royalties, fees for technical service, dividends and interest 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, Continuing Resources.
- Label
- Taxation of royalties, fees for technical service, dividends and interest
- Language
- eng
- Summary
- This article presents a detailed and critical analysis of taxation of passive income in the hands of non-residents. While elaborating the scope and application of relevant provisions and case law, the article specifically highlights the areas of conflict in taxing such receipts, specifically characterization of income, implications in the presence or absence of a permanent establishment, taxation on net or gross basis, applicable tax rates, etc
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 19 (2013),
- Geographic coverage
- Asia
- Language note
- English
Context
Context of Taxation of royalties, fees for technical service, dividends and interestWork of
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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/resource/EgFn_Jxa3uk/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/EgFn_Jxa3uk/">Taxation of royalties, fees for technical service, dividends and interest</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>
