source of income
Resource Information
The concept source of income represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
source of income
Resource Information
The concept source of income represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- source of income
327 Items that share the Concept source of income
Context
Context of source of incomeSubject of
No resources found
No enriched resources found
- 100 cuestiones prácticas sobre la tributación de los influencers
- A break in the clouds : a proposed framework for analyzing cloud computing transactions
- A brief comparative history of the origins of the income tax in Great Britain, Germany and the United States
- A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1
- A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2
- A look at the source of income rules and treaty relief from double taxation within the NAFTA trading bloc
- A practical guide to U.S. taxation of international transactions
- A roadmap for a tax on base-eroding payments
- A study of the international tax policy process: defining the rules for sourcing income from isolated sales of goods
- A treatise on the principles of income taxation : stated or deduced mainly from decisions and pronouncements of British and Australasian courts
- ABCs of NFTs : key tax considerations
- Aditya Birla Nuvo Ltd (formerly known as Indian Rayon & Industries Ltd) v Commissioner of Income Tax and another : Writ Petition No 730 of 2009 and Writ Petition No 345 of 2010 ; New Cingular Wireless Services Inc v Deputy Director of Income Tax (International Taxation) and others : Writ Petition No 1837 of 2009 ; Tata Industries Ltd v Deputy Director of Income Tax (International Taxation) and others : Writ Petition No 38 of 2010
- Administering profit and consumption taxation in market jurisdictions : selected similarities in the digital era
- Advanced introduction to international tax law
- Advanced introduction to international tax law
- Algemene en bijzondere bronkenmerken
- An 'expensive' trade? Taxation of nonresident professional athletes playing in Canada
- An overlooked piece of digital economy : the international taxation of softwarisation and virtualisation, from the UK perspective
- Anwendung des Paragr. 8b Abs. 7 KStG auf Finanzunternehmen aus Drittstaaten
- Ardmore Construction Ltd and another v Revenue and Customs Commissioners : [2015] UKUT 633 (TCC)
- Ardmore Construction Ltd v Revenue and Customs Commissioners : [2014] UKFTT 453 (TC)
- Ardmore Construction Ltd v Revenue and Customs Commissioners : [2018] EWCA Civ 1438
- Ardmore: some reflections on the "practical approach" to identifying the source of an interest payment
- Argentina's journey to a digital VAT
- Aspects of electronic commerce taxation in Australia
- Australia relies on residence
- Australian residence and source rules and the implementation of the multinational anti-avoidance law and the diverted profits tax
- BEPS, the digital(ized) economy and the taxation of services and royalties
- Baehr Rephael v The Holon Assessment Officer : Tax appeal 1235/06
- Baring Securities (Hong Kong) Ltd v Commissioner of Inland Revenue : FACV 19/2006
- Baring Securities (Hong Kong) Ltd v Commissioner of Inland Revenue : HCIA 1/2003
- Bayfine UK Products and another v Revenue and Customs Commissioners : SpC 719
- Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022)
- Bilateral subject-to-tax and switchover clauses in German tax treaties
- Brazil's 2013 corporate tax reform : policy and controversy aspects
- Brazilian taxation of capital gains earned by non-residents on sale of assets located in Brazil
- Brexit : deal or no deal? Regulatory and tax implications for the banking and financial services industry : part 2
- Business travel advisory : U.S. Virgin Islands
- CUB Pty Ltd v Union of India and others : WPC No 6902/2008
- Canada offers complex system
- Canada's supreme court decides 'reasonable expectation on profit' cases
- Capital gains taxation in Germany
- Casenote - rules on source of income
- Changed at source
- Chinese tax system : identifying planning traps and opportunities
- Cloud computing : permanent establishment and its implications for international taxation
- Coffee? Tea? Section 863? Tax court dispenses double taxation in international airspace
- Commissioner of Inland Revenue v Kwong Mile Services Limited (in members' voluntary winding-up) : FACV no. 20 of 2003
- Commissioner of Inland Revenue v Kwong Mile Services Ltd (in members' voluntary winding up) : CACV371/2002
- Common law approaches to the determination of the source of income : pragmatism over principle
- Comparison of U.S. critical multistate and international tax topics : Part I
- Compendium van het Nederlands internationaal belastingrecht
- Contract manufacturing: is it dead or alive?
- Corporate income taxes under pressure : why reform is needed and how it could be designed
- Cross-border dividends from the perspective of Switzerland as the source state - selected issues under article 15 of the Swiss-EU Savings Agreement
- Cross-border intra-group hybrid finance : a comparative analysis of the legal approach adopted by Brazil, the United Kingdom and the United States
- Cross-border tax issues involving U.S. single-owner grantor trusts
- DBA-Quellenstaatsregeln im Zusammenhang mit Ruhegehaltszahlungen : BFH, Beschluss vom 13. 10. 2015 - I B 68/14
- De rangorderegeling en de waarde in het economische verkeer als pijlers van een op beginselen gebaseerde belastingwetgeving
- Dell International Services India Pvt Ltd v CIT (International Taxation), Bangalore : AAR No 735 of 2006
- Demystifying the saving clause and re-sourcing rules in treaties
- Departmental interpretation and practice notes no. 21 : locality of profits
- Dependent agents as permanent establishments
- Der Ort des Unterlassens : die ursprungsbezogene Behandlung von Entgelten für Untätigkeit im internationalen Steuerrecht
- Destination-based income taxation : neither principled nor practical?
- Determining the source of income : an analysis of the Ardmore Case
- Developments affecting Germany's tax treaty network
- Die Aufteilung der Ertragsteuerbefugnis nach den DBA im Licht der Markteinkommenserzielung = The allocation of the right to tax income according to tax treaties in the light of market income
- Die Auslegung von Quellenstaatsregelungen in Doppelbesteuerungsabkommen
- Die Mär von den "Rückfall-Klauseln" in Doppelbesteuerungsabkommen
- Die Rückfallklausel in Doppelbesteuerungsabkommen
- Die Verteilung der Besteuerungsrechte zwischen Ansässigkeits- und Quellenstaat im Recht der Doppelbesteuerungsabkommen
- Die Veräusserung der Beteiligung an einer US-Partnership durch einen beschränkt steuerpflichtigen Gesellschafter
- Die isolierende Betrachtungsweise und ihr Anwendungsbereich
- Digital taxation : activities that will be taxed and how to identify them
- Directors' fees received by non-residents for services performed outside New Zealand : lessons from Australia
- Direito tributário internacional : homenagem ao professor Alberto Xavier
- Does the United Kingdom give credit for tax on permanent establishment abroad?
- Doppelbesteuerungsabkommen - Uneingeschränktes Quellenbesteuerungsrecht bei Abzugsfähigkeit von Vergütungen auf gewinnabhängige Finanzierungsinstrumente
- Dual source situations and the multiple taxation of dividends and interest
- E-commerce and tax - an Australian perspective
- E-commerce issues in relation to income tax
- Effectively connected income and the US taxation of non-residents
- Expatriates denied reentry to the United States
- Eyes on the US offshore industry
- Finance (No. 2) Act 2017 Notes
- Finance Act 2016 Notes
- Foreign business meet the wild, wild world of SALT - part 1
- Foreign business meet the wild, wild world of SALT - part 2
- Foreign corporation not taxable on redemption of partnership interest : Tax Court rejects Rev. Rul. 91-32
- Foreign investors wary of Brazil's new withholding agent rules
- Foreign-source rules under Tax Reform Act 1986
- Foundations of international income taxation
- Fundamentals of international taxation
- Fundamentals of international taxation : U.S. taxation of foreign income and foreign taxpayers
- Gewinnbesteuerung in Hong Kong
- Growing (capital) pains in Indian taxation
- Grundfragen zur Einkommensteuerpflicht : Markteinkommenstheorie kontra Wohnsitz- und Welteinkommensbesteuerung
- Guarantee fees : where are we now?
- Hargreaves Property Holdings Ltd v Revenue and Customs Commissioners : [2021] UKFTT 390 (TC)
- Hedging bitcoins with options on the world wide web : financial and tax implications
- Hong Kong Court of Final Appeal rules on source of income from stock transactions
- Hong Kong: source of profits - the saga continues
- How Italy taxes income from leasing industrial, commercial, or scientific equipment
- How do partnerships affect income sourcing?
- How will Brazilian CFCs respond to the TCJA?
- How will revised sourcing rules affect sales of U.S.-made goods abroad?
- IRS proposes regulations for taxing the "final frontier"
- IRS ruling taxes all income from "cruises to nowhere"
- Implications in the major economies of the Pacific Rim : taxation of nonresidents and foreign corporations from the Japanese perspective
- Inbound cloud tax considerations
- Income Tax Officer v Right Florists Pvt Ltd : ITA No. 1336/Kol/2011
- Income tax computation before and after 1 January 1983
- Income tax in common law jurisdictions : from the origins to 1820
- Income tax treaty source rules : a U.S. perspective
- Interaction between Japan's tax treaties and domestic tax law
- International aspects of income tax
- International income taxation 2005-2006 : code and regulations : selected sections
- International income taxation : code and regulations : selected sections
- International tax primer
- International taxation
- International taxation
- International taxation in a nutshell
- International taxation in a nutshell
- International taxation in a nutshell
- International taxation in a nutshell
- International taxation in a nutshell
- International taxation in a nutshell
- International taxation in a nutshell
- Introduction of the Authorised OECD Approach into Japanese domestic law
- Introduction to United States international taxation
- Introduction to United States international taxation
- Inventory sourcing rules after the U.S. Tax Cuts and Jobs Act : do the changes work?
- Israel's income tax reform : roads not taken
- Israeli tax reform
- Issue of source : recent development in Hong Kong
- Italian tax regime applicable to interest on loans granted by non-Italian resident banks to Italian residents : certain considerations in light of the recent positions of the Italian tax authorities
- JGC Corporation v Federal Inland Revenue Service : FHC/L/4A/14
- Ketua Pengarah Hasil Dalam Negeri v Cardinal Health Malaysia 211 Sdn Bhd : Civil Appeal No R1-14-12-2009
- Key practical issues to eliminate double taxation of business income
- Korea's evolving royalty source rule
- L'imposition des revenus des expatriés dans le pays d'origine
- 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
- Las rentas de artistas y deportistas en la jurisprudencia más reciente del Tribunal Supremo. Errores de concepto
- Lee Hung Kwong v Commissioner of Inland Revenue
- Legal reforms grab taxpayers' attention after budget
- Letter to OECD re electronic commerce
- Mission impossible : extraterritorial taxation and the IRS
- N v Belgian State : RG no 11/1078/A
- New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
- New decision on taxability of profits from foreign sales
- New light on landmark Hong Kong tax decision raise doubt about current practice
- Non-fungible tokens in sport : part 4 : tax treatment in Japan
- OECD Unified Approach leaves market jurisdictions out in the cold
- On the source and taxation of royalties in Hong Kong
- On the source of interest
- One country, two tax systems : international taxation in Hong Kong and mainland China
- Online advertising : the implications of technology for source-based taxation
- Over een luie wetgever, en slapend rijke burgers
- Overlap between Article 13(4) of OECD Model and Article 13(5) of UN Model – a treaty solution?
- Overview of Italy's tax provisions on trusts
- Perrin v Revenue and Customs Commissioners : [2014] UKFTT 223 (TC)
- Personal taxation in Singapore and Malaysia
- Pillar 1 as a ticket to a fairer taxation for low- and middle-income countries
- Pillar One and value creation : are revenue sourcing rules fulfilling the objective of taxing along with value creation?
- Pinning down a cloud : source rules in the metaverse
- Podatek dochodowy od osób fizycznych
- Poland: classification of income from professional sports activities
- Policy forum: BEPS one year in - taking stock
- Practical guide to U.S. taxation of international transactions
- Proposed regulations establish a new "event basis" rule for determining source of compensation for labor or personal services
- Proposed regulations on space and ocean income and international communications income raise major issues for U.S. and foreign companies
- Quellen-Regeln ("Source rules") im japanischen Steuerrecht
- Re DGFP Zeta : No. 352212
- Recent Hong Kong tax cases : cause for alarm
- Recent developments regarding the source of profits
- Reflections on determining the source of e-commerce income characterized as income from the provision of services
- Reproposed par. 863(d) and (e) regulations : a new and improved approach to sourcing income from space, ocean, and communications activities
- Reproposed regulations under Sections 863(d) and (e) : getting it right the second time
- Resident-nonresident cross-border technical services payments taxable in India
- Resource Capital Fund IV : uncertainties persist in private equity
- Resource Capital Fund IV LP v Commissioner of Taxation : [2018] FCA 41
- Resource Capital Fund IV LP v Commissioner of Taxation : [2019] FCAFC 51
- Rethinking Canada's source rules in the age of electronic commerce
- Revenue and Customs Commissioners v Anson : [2013] EWCA Civ 63
- Ripe for reform : Australia's domestic source rules
- Régimen fiscal de impatriados : España vs Portugal : Análisis comparativo
- S corporations shareholder salaries : a question of source
- Sales factor inclusion and attribution rules for intangible income
- Satellites and the proposed regulations on space and communications activities
- Satyam Computer Services Ltd v Commissioner of Taxation : [2018] FCAFC 172
- Section 863(b) proposed sourcing regulations
- Shake-up for subpart F
- Showdown over reinvoicing
- Singapore : a base for operations in the region
- Singapore master tax guide handbook
- Source of income in globalizing economies : overview of the issues and a plea for an origin-based approach
- Source of interest
- Source of profits : the new practice note
- Source of profits rules in Hong Kong - analysis of a "troublingly successful system"
- Source rule in Japanese taxation : some experience of intangible assets
- Source rule in U.S. tax treaties
- Source rule trends for capital gains from stock sales
- Source rules for taxing business profits under tax treaties
- Source rules with respect to the sale of a partnership interest
- Source taxation of cross-border intellectual supplies - concepts, history and evolution into the digital age
- Source, residence and nationality in income tax matters : between international tax rules and EU Law
- Source, transfer pricing and anti-avoidance : further developments
- Source, transfer pricing and anti-avoidance : the position after Ngai Lik and Datatronic
- Sourcing cloud transactions economically - the right way
- Sourcing cloud transactions the administrable and sensible way
- Sourcing profits for Hong Kong tax purposes : the jurisprudence of the Court of Final Appeal
- Sourcing rules for sales of personal property after the 1986 Tax Reform Act
- Space, ocean and communications income - the final frontier?
- Spotlights on the remittance basis
- State adoption of European DST's : misguided and unnecessary
- Stateless income's challenge to tax policy [part 1]
- States and pillar 1 nexus and revenue sourcing rules : here we go again?
- Structural issues in the income tax treaty network : towards a coherent framework
- Supreme Court of Canada on "reasonable expectation of profit" test : another blow to CCRA
- Synthetisch of analytisch?
- Taking advantage of a loophole in the high-tech industry
- Tax challenges arising from digitalisation - report on Pillar One blueprint : Inclusive Framework on BEPS
- Tax credits, source rules, trade, and electronic commerce : behavioral margins and the design of international tax systems
- Tax issues in the provision of outbound services
- Tax planning : source state substance requirements
- Tax planning and avoiding double taxation
- Tax planning for companies in Indonesia under the new tax system
- Tax to attract investment
- Tax treatment of cross-border payments for computer software: a survey of five countries
- Tax treatment of funds
- Tax treaty problems relating to source
- Tax treaty problems relating to source
- Taxation of advertising airtime in India
- Taxation of cross-border services
- Taxation of cross-border services
- Taxation of foreign companies
- Taxation of foreign pensions
- Taxation of inbound investment in Indonesia
- Taxation of international sportsmen
- Taxation of profits from international business : recent cases
- Taxation of satellite transactions : the view from 22,300 miles
- Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
- Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
- Taxation of the ride-sharing economy : source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network
- Taxation of trusts
- Taxing the income of digital non-resident companies under the "Significant Economic Presence" (SEP) rules In Nigeria
- Taxless corporate income : balance against white income, grey rules and black holes
- Territorial tax systems : motivations and key considerations for effective change
- The "source of income" in municipal and international taxation
- The Canadian White Paper : international tax planning (part II - Canadian-source income of non-residents)
- The Court of First Instance reaffirmed the principles for determining the locality of profits
- The David R. Tillinghast lecture : "What's source got to do with it?" : source rules and U.S. international taxation
- The German Model treaty : an overview
- The IRS bifurcates many swaps with non-periodic payments
- The Netherlands : tax planning for incoming team sports players
- The OECD Draft Model rules for nexus and revenue sourcing : services
- The basis of taxation
- The case for a "super-matching" rule
- The entrepreneurship concept in a European comparative tax law perspective
- The final software revenue characterization regulations
- The good, the bad, and the ugly : recent cases addressing international tax transactions
- The influence of the 1954 Japan-United States income tax treaty on the development of Japan's international tax policy
- The interaction of treaty and code source rules
- The lack of anti-avoidance rules in the Chinese individual income tax law : a loophole for indirect transfer of shares by non-resident individuals
- The new world of Pillar One : practical thoughts on the new scope
- The permanent establishment proviso 10 (4), 11 (4), 12 (3) and 21 (2) MC
- The proper tax base : structural fairness from an international and comparative perspective - essays in honor of Paul McDaniel
- The risk of double taxation when U.S. taxpayers invest in India-focused funds
- The role of the 'other income' article within the structure of tax treaties
- The source of dividends in Hong Kong tax law
- The source-of-income rules of the 1984 Indonesian Income Tax Act : issues and suggestions
- The sources of income from international uses and dispositions of intellectual property
- The taxation of blocked income- and capital-items in the Netherlands
- The taxation of business profits under tax treaties
- The taxation of international entertainers and athletes : all the world's a stage
- The taxation of real property income from an American source under the Franco-American Taxation Convention of 31 August 1994
- The territorial scope of income tax with special reference to the 1984 Amendment
- The three Ds of direct tax jurisdiction : disparity, discrimination and double taxation
- The three-factor formula vs. the sources of income in the new and weightless economy
- The uncertain geographical scope of Hong Kong profits tax and the possibility of reform
- The unitary system of taxation : identification of the source of income
- Thinking like a source state in a digital economy
- Time to confess
- Timing issues related to changes in treaty residence or source
- Treasury seeks cybertax answers with electronic commerce discussion paper
- Treaties vs. Regulations: what happens when sourcing provisions conflict?
- Treatment of income from inaction of artistes and sportsmen according to the OECD Model
- Triangular cases and the Interest and Royalties Directive : untying the Gordian knot? - part 2
- Triumph of form over substance?
- Tullow Tanzania BV v Commissioner General, TRA : Appeal No 7 of 2013
- U.S. international tax guide
- U.S. international taxation : cases and materials
- U.S. international taxation : cases and materials
- U.S. tax planning for the international transportation of goods by containers
- U.S. tax review : final source of income and partnership interests regs
- U.S. tax review [U.S. international tax developments]
- U.S. taxation of foreign persons : an analytical approach
- U.S. taxation of inbound international air service
- U.S. taxation of international operations : key knowledge
- U.S. territorial tax proposals and the international experience
- U.S. withholding and reporting on payments to foreign persons
- UBER: a test case analysis of nexus in digital economy
- UK taxation of prize money and sponsorship income earned during the 2012 London Olympic Games
- UN MTC Article 8 : was the source rule surrender on Article 8 a blunder? The case study of Pakistan
- US inbound wealth planning for the global family
- US source rules : building blocks of cross-border taxation
- US taxation of cross-border enterprise services
- Umsatzzuordnungsregeln (Revenue Sourcing Rules)
- Una solución global a la imposición sobre la renta societaria : la revitalización de la fuente
- Understanding Apple's global tax strategy in Ireland
- United States tax policy on electronic commerce
- Uruguay : tax treatment of income obtained by sportsmen from the performance of sports activities and from the exploitation of sports image rights
- Value creation : a dimming lodestar for international taxation?
- Value creation: a guiding light for the interpretation of tax treaties?
- Vervanging van inkomsten
- Vervanging van inkomsten (artikelen 27, 31, 32, 59a van de Wet op de inkomstenbelasting)
- Vom Ansässigkeitsstaat zum Marktstaat - der Vorschlag der OECD zum Paradigmenwechsel der internationalen Unternehmensbesteuerung = From state of residence to market state - the OECD's proposal of a paradigm shift in international corporate taxation
- What is a "tax paid in that other state" under Article 23 of the OECD Model?
- What is this thing called source?
- Will foreign tax credits be LOST at sea
- Withholding on cross-border stock loans and other equity derivatives
- Worldwide vs. source taxation of income : a review and re-evaluation of arguments - Part I
- X v Commissioner for the South African Revenue Service : Case number 14218
- [Tomo 1:] Tributación en transacciones virtuales
- Übertragung von Einkunftsquellen im Steuerrecht
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/resource/hUXVDa2tOew/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hUXVDa2tOew/">source of income</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 Concept source of income
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/resource/hUXVDa2tOew/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hUXVDa2tOew/">source of income</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>
