Taxing Cross-Border Services Current Worldwide Practices and the Need for Change.

This book contains a worldwide survey of double tax treaties with respect to cross-border services and critically analyses current guidance in the Model Tax Conventions.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Miller, Angharad
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, 2015.
Colección:IBFD Doctoral Ser.
Temas:
Service industries > Taxation.
Double taxation.
Services (Industrie) > Impôts.
Double imposition.
Double taxation
Service industries > Taxation
Acceso en línea:Texto completo

MARC

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040 |a EBLCP  |b eng  |c EBLCP  |d REDDC  |d OCLCO  |d OCLCF  |d OCLCO  |d SFB  |d OCLCQ  |d OCLCO  |d OCLCQ  |d OCLCL 
020 |a 9789087223502 
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082 0 4 |a 343.05  |2 23 
049 |a UAMI 
100 1 |a Miller, Angharad. 
245 1 0 |a Taxing Cross-Border Services  |h [electronic resource] :  |b Current Worldwide Practices and the Need for Change. 
260 |a Amsterdam :  |b IBFD,  |c 2015. 
300 |a 1 online resource (311 p.). 
490 1 |a IBFD Doctoral Ser. ;  |v v.37 
500 |a Description based upon print version of record. 
520 |a This book contains a worldwide survey of double tax treaties with respect to cross-border services and critically analyses current guidance in the Model Tax Conventions. 
505 0 |a Introduction -- The development of trade in services -- The theoretical justification for the use of the source principle in the taxation of international services -- A history of the treatment of cross-border enterprise services in the model tax conventions -- Domestic law on the taxation of inbound services -- Survey of treaty practices -- The application of the fixed place of business threshold to non-resident service providers -- The services PE -- Further fundamental issues in the treatment of services in the models -- Conclusions. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Service industries  |x Taxation. 
650 0 |a Double taxation. 
650 6 |a Services (Industrie)  |x Impôts. 
650 6 |a Double imposition. 
650 7 |a Double taxation  |2 fast 
650 7 |a Service industries  |x Taxation  |2 fast 
758 |i has work:  |a Taxing cross-border services (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCGhmy34tdj9q3bVBGvf3Xq  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |a Miller, Angharad  |t Taxing Cross-Border Services : Current Worldwide Practices and the Need for Change  |d Amsterdam : IBFD,c2015  |z 9789087223496 
830 0 |a IBFD Doctoral Ser. 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176433  |z Texto completo 
938 |a ProQuest Ebook Central  |b EBLB  |n EBL6176433 
994 |a 92  |b IZTAP 

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