International taxation of income from services under double taxation conventions: development, practice and policy
This book provides an overview of the taxation of income from services under double taxation conventions (DTCs) in major jurisdictions across the world. Especially due to the precipitous growth of the digital economy and thus the increased internationalization of services provisions, the internation...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Wolters Kluwer
[2018]
|
| Schriftenreihe: | Series on international taxation
volume 63 |
| Schlagworte: | |
| Zusammenfassung: | This book provides an overview of the taxation of income from services under double taxation conventions (DTCs) in major jurisdictions across the world. Especially due to the precipitous growth of the digital economy and thus the increased internationalization of services provisions, the international taxation of services has become a dominant focus in international taxation. This book is a major contribution to the debate about tax reform. It responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services.00With a thorough analysis of the international taxation of income from services over the past two centuries, the author sheds new light on present tax policy debates and develops workable proposals for bringing brick-and-mortar DTCs into the digital reality |
| Beschreibung: | xxxii, 501 Seiten |
| ISBN: | 9789041195944 9041195947 |
Internformat
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| 520 | 3 | |a This book provides an overview of the taxation of income from services under double taxation conventions (DTCs) in major jurisdictions across the world. Especially due to the precipitous growth of the digital economy and thus the increased internationalization of services provisions, the international taxation of services has become a dominant focus in international taxation. This book is a major contribution to the debate about tax reform. It responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services.00With a thorough analysis of the international taxation of income from services over the past two centuries, the author sheds new light on present tax policy debates and develops workable proposals for bringing brick-and-mortar DTCs into the digital reality | |
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Datensatz im Suchindex
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| indexdate | 2024-07-10T08:03:31Z |
| institution | BVB |
| isbn | 9789041195944 9041195947 |
| language | English |
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| physical | xxxii, 501 Seiten |
| publishDate | 2018 |
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| series | Series on international taxation |
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| spelling | Castelon, Marta Verfasser (DE-588)1160945330 aut International taxation of income from services under double taxation conventions development, practice and policy Marta Castelon Alphen aan den Rijn Wolters Kluwer [2018] © 2018 xxxii, 501 Seiten txt rdacontent n rdamedia nc rdacarrier Series on international taxation volume 63 Dissertation Ludwig-Maximilians-Universität München 2016 This book provides an overview of the taxation of income from services under double taxation conventions (DTCs) in major jurisdictions across the world. Especially due to the precipitous growth of the digital economy and thus the increased internationalization of services provisions, the international taxation of services has become a dominant focus in international taxation. This book is a major contribution to the debate about tax reform. It responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services.00With a thorough analysis of the international taxation of income from services over the past two centuries, the author sheds new light on present tax policy debates and develops workable proposals for bringing brick-and-mortar DTCs into the digital reality Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Internationales Steuerrecht (DE-588)4027451-2 s Doppelbesteuerungsabkommen (DE-588)4070544-4 s DE-604 Series on international taxation volume 63 (DE-604)BV000014030 63 |
| spellingShingle | Castelon, Marta International taxation of income from services under double taxation conventions development, practice and policy Series on international taxation Internationales Steuerrecht (DE-588)4027451-2 gnd Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4070544-4 (DE-588)4113937-9 |
| title | International taxation of income from services under double taxation conventions development, practice and policy |
| title_auth | International taxation of income from services under double taxation conventions development, practice and policy |
| title_exact_search | International taxation of income from services under double taxation conventions development, practice and policy |
| title_full | International taxation of income from services under double taxation conventions development, practice and policy Marta Castelon |
| title_fullStr | International taxation of income from services under double taxation conventions development, practice and policy Marta Castelon |
| title_full_unstemmed | International taxation of income from services under double taxation conventions development, practice and policy Marta Castelon |
| title_short | International taxation of income from services under double taxation conventions |
| title_sort | international taxation of income from services under double taxation conventions development practice and policy |
| title_sub | development, practice and policy |
| topic | Internationales Steuerrecht (DE-588)4027451-2 gnd Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| topic_facet | Internationales Steuerrecht Doppelbesteuerungsabkommen Hochschulschrift |
| volume_link | (DE-604)BV000014030 |
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