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
Tabla de Contenidos:
  • 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.

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