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Title Series on international taxation ;. International taxation of income from services under double taxation conventions: development, practice, and policy. — no. 63.
Creators Castelon Marta
Collection Электронные книги зарубежных издательств; Общая коллекция
Subjects Income tax — Foreign income.; Double taxation — Treaties.; Service industries — Taxation — Law and legislation.; Double taxation.; EBSCO eBooks
Document type Other
File type Other
Language English
Rights Доступ по паролю из сети Интернет (чтение, печать, копирование)
Record key on1054908956
Record create date 9/28/2018

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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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