source principle of taxation
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source principle of taxation
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- A change of paradigm in international tax law : article 7 of treaties and the need to resolve the source versus residence dichotomy
- A critique from a developing country perspective of the proposals to tax the digital economy
- A fresh look at article 3(2) of the OECD Model
- Abuse and economic substance in a digital BEPS world
- Achieving U.S. transfer pricing objectives without creating a U.S. business for a foreign person : does re-risking a U.S. distributor or other U.S. person expose the foreign counter-party to U.S. source-basis tax ?
- Allocating taxing powers within the European Union
- An economist's view on source versus residence taxation - the Lisbon objectives and taxation in the European Union
- An interpretational analysis of Article 14 of the UN Model Convention and its relevance in present day treaty practice
- Anknüpfungsmerkmale und Reichweite der internationalen Besteuerung : eine normative Analyse unter Berücksichtigung der Personensteuern in der BRD und in den USA
- Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax
- Article 3(2) of the OECD and UN Models : an international view
- BRICS and the emergence of international tax coordination
- Balancing act : weighing the factors affecting the taxation of capital income in a small open economy
- Befreiungsmethode mit Progressionsvorbehalt auch im Quellenstaat? = Exemption method with progression proviso also in the source state?
- Belastingheffing over particulierpensioen en overheidspensioen in grensoverschrijdende situaties
- Besteuerung von Kapitalvermögen : Nominalwertprinzip oder Quellentheorie
- Bittker's pendulum and the taxation of multinationals
- Bronstaatheffingen en vermogensinkomsten
- Building a framework for a post-BEPS world
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- CIAT conference 1977
- Caribbean tax treaties create unique opportunities for foreign investment
- Change of residence by natural persons in the light of the EC freedoms
- Comparative income taxation : a structural analysis
- Comparative income taxation : a structural analysis
- Comparative income taxation : a structural analysis
- Comparison of critical multistate and international tax topics
- Conflict of source versus residence-based taxation in India with reference to fees for technical service
- Controlled foreign companies : selected policy issues - or the missing elements of BEPS Action 3 and the Anti-Tax Avoidance Directive
- Corporate taxation particularly of foreign income of residents, and non-residents with income in Malaysia
- Credit derivatives
- Cross-border tax issues of pensions
- Cross-border taxation of permanent establishments : an international comparison
- DBA-Schutz für ausländische Künstler- und Sportlergesellschaften? = Does source taxation of foreign artiste and sportsman companies conflict with double taxation conventions?
- DIAN : Dirección de Impuestos y Aduanas Nacionales
- De fair share plicht van landen en ondernemingen
- Der abkommensrechtliche Einkünftebegriff
- Der deutsche Nationalbericht zum IFA-Kongress 2005 in Buenos Aires, Generalthema I : Quelle und Ansässigkeit - Neuausrichtung der Prinzipien
- Die Auslegung von Quellenstaatsregelungen in Doppelbesteuerungsabkommen
- Die Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
- Die Besteuerung im Quellenstaat als Voraussetzung der Anwendung des Methodenartikels
- Die Ermittlung der schweizerischen Besteuerung nach dem Aufwand bei Wegzug aus Deutschland
- Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
- Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal
- Digital services taxes and internation equity : a tribute to Peggy Musgrave
- Does more sophisticated mean better? A critique of alternative approaches to sourcing the interest expense of U.S. multinationals
- Double taxation and international fiscal cooperation : being a series of lectures delivered at the Académie de Droit International de La Haye
- Double taxation and the League of Nations
- E-commerce and source-based income taxation
- E-commerce_Tax@HongKong : introduction and identification of issues : part I
- E-commerce_Tax@HongKong : introduction and identification of issues : part II
- Economic integration and European taxation of corporate income at source : some lessons from the U.S. experience
- Een heffing over ongerealiseerd inkomen?
- Einnahmen ohne Zufluss? : zur Anwendung des Paragr. 50a Abs. 4 EStG bei geldwerten Vorteilen in Form von Reisedienstleistungen
- Enterprise services
- Evaluating BEPS : a reconsideration of the benefits principle and proposal for UN oversight
- Exclusive source or residence-based taxation - is a new and simpler world tax order possible?
- Federal income tax project : international aspects of United States income taxation II : proposals of the American Law Institute
- Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?
- Foreign investors and the United States estate, gift and generation-skipping taxes
- Generalthema I : Quelle versus ansässigkeit - Wie sind die grundlegenden Verteilungsprinzipien des Internationalen Steuerrechts austariert?
- Germany's source taxation conundrum
- Harmonization and coordination of corporate taxes in the European Union
- Heffingsjurisdictie in een digitaliserende economie; waarom 'online profits' zo ongrijpbaar zijn
- Het OECD-rapport inzake partnerships : een kritische analyse
- Hong Kong Court of Appeal rules on taxability of kick-backs from overseas agents
- Hong Kong as a center for operational headquarters
- Hong Kong court sidesteps determination of source of Commission income
- Hong Kong searches for sourcing consistency
- Hong Kong taxation of international business : where we are now
- Hong Kong's source principle established by the Privy Council
- How global tax reforms apply to the extractive industries
- How simple can tax law be? : The instructive case of Hong Kong
- ICT and international corporate taxation : tax attributes and scope of taxation
- Imposing and collecting tax
- Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity
- Income tax in South Africa : the first 100 years : 1914-2014
- Income tax in common law jurisdictions : from the origins to 1820
- Inconsistent international tax rules. Legitimate windows of opportunity or loopholes to be closed?
- Interest and royalties exceeding the arm’s length amount under the OECD Model Tax Convention : under what circumstances is the source state entitled to tax the excess payment?
- International commercial tax
- International commercial tax
- International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience
- International income allocation under EU tax law : tinker, tailor, soldier, sailor
- International tax coordination for a second-best world (part I)
- International tax coordination for a second-best world (part II)
- International taxation
- Internationale Kapitaleinkommensteuerung nach dem Wohnsitzprinzip oder dem Quellenprinzip : eine kritische rechtswissenschaftliche Analyse des in den DBA enthaltenen Quellenprinzips
- Internet and electronic commerce: rethinking corporate residence
- Introducción a la tributación de las rentas internacionales
- Introduction to international income taxation
- Is the beneficial ownership requirement compatible with the application of Article 1(2) to hybrid entities?
- Is there evidence of increasing harmonization in the interpretation of tax treaties by courts in their reference to foreign court decisions? A study of South African case law
- Justice in international tax law : a normative review of the international tax regime
- L'impôt des non-résidents
- La dimensión internacional del deporte desde la perspectiva del Derecho Tributario : reexamiando el concepto de residencia fiscal y el principio de imposición en la fuente
- La stabile organizzazione ed i conflitti di "quantificazione" tra Paese della fonte e di residenza : note a margine della risoluzione 1 giugno 2005, n. 69/E
- Le chant du cygne de la retenue à la source sur les dividendes au sein de l'Union européenne?
- Miedzynarodowe prawo podatkowe - zagadnienia ogólne
- New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?
- New decision on taxability of profits from foreign sales
- New limitation on benefits provisions in Canada's tax treaties - a step too far?
- Nueva imposición internacional sobre sociedades : desafíos, alternativas y recomendaciones para América Latina y el Caribe
- OECD BEPS project : tax challenges of the digital economy (part 2)
- Observations on former article 14 of OECD MC and the ramifications of its deletion
- Opening Pandora's box in the international tax field : double taxation [part 2]
- Opening Pandora's box in the international tax field : new trends [part 3]
- Opening Pandora's box in the international tax field [part 1]
- Other income - Article 21 OECD-MC
- Over vervreemdingswinst behaald met aandelen in een onroerendezaakvennootschap in grensoverschrijdende situaties : een analyse vanuit Nederlandse perspectief
- Personal taxation in Singapore and Malaysia
- Principle of origin in tax conventions : a rethinking of models
- Principles of international taxation
- Principles of international taxation
- Proposed treaty provision regarding on capital gains taxation or taxation of indirect transfers of assets focusing on protecting tax base of developing countries
- Quellen-Regeln ("Source rules") im japanischen Steuerrecht
- Quellenstaatsbesteuerung von Renten und Ruhegehältern im neuen DBA mit den Niederlanden : niederländische Begünstigungsregelung ab 2016
- Rajoitetusti verovelvollisen tulon verotus
- Recent trends in Latin American tax policy
- Reclassification of interest into dividends in the light of thin capitalisation regulations
- Reconceptualising Australia's transfer pricing rules: an approach based on adopting economic presence as a basis for taxation
- Regelungen nach dem Kassenstaatsprinzip in Doppelbesteuerungsabkommen
- Reinventing source taxation
- Rethinking traditional source concepts in a digital economy
- Review of conference on what the United States can learn from the experience of countries with territorial tax systems
- Ripe for reform : Australia's domestic source rules
- Ritter-Coulais : de ontgrenzing van belastingjurisdicties gaat voort
- Rome double tax convention : the first multilateral treaty for the purpose of avoiding double taxation
- Safeguarding VAT revenue via actual cost taxation with collection at source
- Selected tax policy implications of global electronic commerce
- Source and residence : new configuration of their principles = Source et résidence : une nouvelle configuration = Quellen- und Änsassigkeitsbesteurung, neue Aspekte der Prinzipien = Fuente y residencia : nueva configuración de sus principios
- Source and residence aspects in the ammended [i.e. amended] Parent Subsidiary Directive
- Source of income in globalizing economies : overview of the issues and a plea for an origin-based approach
- Source of profits rules in Hong Kong - analysis of a "troublingly successful system"
- Source rule for capital gains from stock sales - history and evolution
- Source taxation : do we really know what we mean?
- Source taxation on intra-company payments
- Source v residence continued [the Katz Commission's Fifth Interim Report - part 2]
- Source v residence: the Katz Commission's Fifth Interim Report
- Source versus residence - an EU perspective
- Source versus residence - losses in the light of the EC freedoms
- Source versus residence - personal and family circumstances in the jurisprudence of the ECJ
- Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
- Source versus residence in international tax law
- Source versus residence principle : artistes and sportsmen
- Source versus residence state taxation of cross-border pension payments : trouble shared is trouble halved
- Source- vs. residence-based taxation in the European Union : the wrong question?
- Source-based taxation : Hong Kong Inland Revenue Department issues long-awaited practice note on locality of profits
- Source-based taxation and alternatives to the concept of permanent establishment
- Source-based versus residence-based taxes in a dynamic model
- Sourcing profits for Hong Kong tax purposes : the jurisprudence of the Court of Final Appeal
- Sovereign immunity and source state taxation of sovereign wealth funds : is it time to re-evaluate?
- Surviving the digital tax storm : options for New Zealand
- Tax issues in the sharing economy
- Tax jurisdiction in electronic commerce from the perspective of public international law - a particular examination of income tax
- Tax treaties and developing countries
- Tax treaties and the taxation of services in the absence of physical presence
- Tax treaty issues relating to cross-border employee stock options
- Tax treaty policy in Latin America
- Taxation Institute of Australia 1997-98 convention papers
- Taxation in an integrating world
- Taxation of capital income vs. labour income : an overview
- Taxation of cross-border income, harmonization, and tax neutrality under European Community Law : an institutional approach : with comments by Johan Brands and Kees van Raad
- Taxation of savings income in a globalized world
- Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
- Taxation to 2000 and beyond
- Taxation under the EU Interest and Royalties Directive
- Taxes in an e-commerce generation
- Taxing carbon emissions from international shipping
- Taxing cross-border services : current worldwide practices and the need for change
- Taxing digital economy vis-à-vis Income Tax Act 1961 : issues and challenges
- Taxing global digital commerce
- Taxing income earned outside all jurisdictions
- Taxing international business income : hard-boiled wonderland and the end of the world
- The 21st century multilateralism in international taxation : the emperor's new clothes?
- The David R. Tillinghast lecture : "What's source got to do with it?" : source rules and U.S. international taxation
- The Hong Kong profits tax source principle - an update
- The Hong Kong tax paradox : or why Jurassic Park exists in the Pearl River Delta
- The U.S. R&D allocation deal: in this any way to run a country?
- The U.S. national interest in international tax policy
- The absence of a stable core in the international taxation regime
- The attribution of profits to permanent establishments : the taxation of intra-company dealings
- The coherence of international taxation
- The continuing vitality of source-based taxation in the electronic age
- The dependent agent and attribution of profits to the agency PE
- The digital economy and online advertising services: policy approaches and case law analysis
- The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
- The future of source state dividend withholding taxes in Finland and the European Union
- The future of source taxation at passive income
- The future of source-based taxation of the income of multinational enterprises
- The influence of tax principles on the taxation of income from capital
- The methods to avoid double taxation in the light of the EC Treaty
- The modern marketplace, the rise of intangibles and transfer pricing
- The need to reconceptualize the permanent establishment threshold
- The nexus of corporate income taxation and multinational activity
- The notion of income from capital : 2003 EATLP Congress, Cologne
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
- The paradox of gross taxation at source
- The principle of territoriality and corporate income taxation - part 1
- The principle of territoriality and corporate income taxation - part 2
- The source principle in Hong Kong
- The source principle versus the residence principle
- The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
- Three new Swedish direct taxation cases on their way to the ECJ
- Tomo 2: Conflictos en la atribución y distribución de la potestad tributaria
- Transfer pricing and Taiwan's income sourcing rules
- Transfer pricing and the quest for the golden fleece
- Treaties and domestic law interact
- Treaty- und Directive-Shopping in den Quellenbesteuerungssystemen europäischer Staaten : eine juristische und ökonomische Analyse
- Triangular cases: the application of bilateral income tax treaties in multilateral situations
- Tributaçao do rendimento : tributação mundial versus tributação na fonte
- U.S. income taxation of foreign corporations and nonresident aliens
- UN-Vorschlag zur Besteuerung von automatisierten digitalen Dienstleistungen = UN Proposal on the taxation of automated digital services
- US source rules : building blocks of cross-border taxation
- US taxation for inbound entities
- Umsetzung vom Maßnahmen zur Vermeidung von BEPS - Neuerungen durch Art. 10 MLI für ausländische Gesellschaften mit Drittstaatsbetriebsstätten und österreichischen passiven Einkünften
- Una solución global a la imposición sobre la renta societaria : la revitalización de la fuente
- Update zum internationalen Steuerrecht - die Highlights
- Upsetting the status quo : cases where football intermediaries' commissions should be taxed in the State of the transfer
- Von "Residence" und "Source" zu "Origin" und "Destination" - die Verschiebung der internationalen Unternehmensbesteuerungsprinzipien = From "residence" and "source" to "origin" and "destination" - the shift in international business taxation principles
- Which 'source taxation' for the digital economy?
- Which method should the European Community adopt for the avoidance of double taxation?
- Whose tax is the U.K. withholding?
- Why corporate taxation should mean source taxation : a response to the OECD's Actions against base erosion and profit shifting
- Why tax treaties matter in Iraq's evolving taxation landscape
- Wohin geht das Internationale Steuerrecht?
- Worldwide vs. source taxation of income : a review and re-evaluation of arguments - Part I
- Zulässigkeit der vorläufigen Quellenbesteuerung im Lichte der Grundfreiheiten
- Zur Frage der Steuerpflicht
- [BRICS and the emergence of international tax coordination]
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