Taxation of business profits in the 21st century : selected issues under tax treaties
Resource Information
The instance Taxation of business profits in the 21st century : selected issues under tax treaties represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
The Resource
Taxation of business profits in the 21st century : selected issues under tax treaties
Resource Information
The instance Taxation of business profits in the 21st century : selected issues under tax treaties represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Label
- Taxation of business profits in the 21st century : selected issues under tax treaties
- Contents
-
- At the disposal of - the way towards a broader concept
- Popa, O.
- ; p. 3-26
- A certain degree of permanence - between temporary and everlasting business activities
- Perdelwitz, A.
- ; p. 27-55
- In the name of clarity : defining a dependent agent permanent establishment
- Obuoforibo, B.R.
- ; p. 57-78
- Withholding taxes on services income - a 21st century outlaw or a necessary evil?
- Law, S.B.
- ; p. 79-102
- Controversies involving the taxation of cross-border telecommunication income : is there a need for new rules?
- Cotrut, M.
- ; p. 103-132
- The authorized OECD approach : an overview
- Bernales, R.
- ; p. 135-181
- Capital structure and financing of permanent estabishments
- Nouel, L.
- ; p. 183-208
- Permanent establishments and intangibles : when did notional royalties become a reality?
- Vlasceanu, R.
- ; p. 209-229
- How fiction becomes reality : equal treatment for permanent establishments and resident enterprises
- Kulcsár, T.
- ; p. 231-250
- The applicability of the AOA to existing tax treaties - a matter of interpretation?
- van Boeijen-Ostaszewska, O.
- ; p. 251-272
- Implementation of the authorized OECD approach by OECD member countries
- Kosters, B.
- Offermanns, R.
- ; p. 273-306
- The UN Model and the BRICS countries - another view
- Gutiérrez, C.
- ; p. 307-339
- Extent
- XXIV, 341 p.
- Isbn
- 9789087221904
- Isbn Type
- (IBFD eBook)
- Record ID
- u88691
Context
Context of Taxation of business profits in the 21st century : selected issues under tax treatiesEmbed
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/oWULaSKx_Rg/" typeof="Book http://bibfra.me/vocab/lite/Instance"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/oWULaSKx_Rg/">Taxation of business profits in the 21st century : selected issues under tax treaties</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 Instance Taxation of business profits in the 21st century : selected issues under tax treaties
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/oWULaSKx_Rg/" typeof="Book http://bibfra.me/vocab/lite/Instance"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/oWULaSKx_Rg/">Taxation of business profits in the 21st century : selected issues under tax treaties</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>
