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...
| Главный автор: | |
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| Формат: | Электронная книга |
| Язык: | English |
| Публикация: |
Alphen aan den Rijn, The Netherlands
Kluwer Law International B.V.,
[2018]
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| Серии: | Series on international taxation ;
no. 63. |
| Предметы: | |
| Online-ссылка: | EBSCOhost Перейти в каталог НБ ТГУ |
| Итог: | 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. With 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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| Примечание: | Originally presented as the author's thesis (doctoral)--ludwig-maximilians-universität münchen, 2016. |
| Объем: | 1 online resource (xxxii, 501 pages) |
| Библиография: | Includes bibliographical references (pages 441-476) and index. |
| ISBN: | 9789041195944 9041195947 9789041195968 9041195963 9789041195951 9041195955 |