dc.contributor.author |
Castelon Marta |
|
dc.date.accessioned |
2024-01-29T22:45:14Z |
|
dc.date.available |
2024-01-29T22:45:14Z |
|
dc.date.issued |
2018 |
|
dc.identifier.citation |
Castelon. International taxation of income from services under double taxation conventions: development, practice, and policy
Series on international taxation ;, no. 63. - 1 online resource (xxxii, 501 pages) - URL: https://libweb.kpfu.ru/ebsco/pdf/2697012.pdf |
|
dc.identifier.isbn |
9789041195944 |
|
dc.identifier.isbn |
9041195947 |
|
dc.identifier.isbn |
9789041195968 |
|
dc.identifier.isbn |
9041195963 |
|
dc.identifier.isbn |
9789041195951 |
|
dc.identifier.isbn |
9041195955 |
|
dc.identifier.uri |
https://dspace.kpfu.ru/xmlui/handle/net/181164 |
|
dc.description |
Originally presented as the author's thesis (doctoral)--ludwig-maximilians-universität münchen, 2016. |
|
dc.description |
Includes bibliographical references (pages 441-476) and index. |
|
dc.description.abstract |
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. |
|
dc.language |
English |
|
dc.language.iso |
en |
|
dc.relation.ispartofseries |
Series on international taxation. volume 63 |
|
dc.relation.ispartofseries |
Series on international taxation ;. no. 63. |
|
dc.subject.other |
Income tax -- Foreign income. |
|
dc.subject.other |
Double taxation -- Treaties. |
|
dc.subject.other |
Service industries -- Taxation -- Law and legislation. |
|
dc.subject.other |
Double taxation. |
|
dc.subject.other |
Income tax -- Foreign income. |
|
dc.subject.other |
Service industries -- Taxation -- Law and legislation. |
|
dc.subject.other |
Electronic books. |
|
dc.subject.other |
Treaties. |
|
dc.title |
International taxation of income from services under double taxation conventions: development, practice, and policy
Series on international taxation ;, no. 63./ marta castelon. |
|
dc.type |
Book |
|
dc.description.pages |
1 online resource (xxxii, 501 pages) |
|
dc.collection |
Электронно-библиотечные системы |
|
dc.source.id |
EN05CEBSCO05C2619 |
|