How tax treaties deal with income from omissions
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The work How tax treaties deal with income from omissions 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.
The Resource
How tax treaties deal with income from omissions
Resource Information
The work How tax treaties deal with income from omissions 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
- How tax treaties deal with income from omissions
- Language
- eng
- Summary
- The observation that people can earn money by doing nothing constitutes a challenge in tax law in general and in tax treaty law in particular. This article aims to crystallize the notion of income from omissions. The article first shows that a distinction may be made not only between different types of income (active versus passive income) but also, along the same lines, between different types of omissions. The specific problems that arise under tax treaty law are thus subject to completely different rules. The article shows this for both omissions in connection with passive investments and omissions of a human activity
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 60 (2006),
- Geographic coverage
- International
- Language note
- English
Context
Context of How tax treaties deal with income from omissionsWork 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/VZIPrnzfrP0/" 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/VZIPrnzfrP0/">How tax treaties deal with income from omissions</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>
