| Description |
1 online resource (xxviii, 370 pages). |
|
Treaties language |
| Physical Medium |
polychrome |
| Description |
text file |
| Series |
IBFD Doctoral series,
1570-7164 ;
v. 39
|
|
Doctoral series ; v. 39.
|
| Thesis |
Doctoral Universiteit Maastricht 2013 |
| Bibliography |
Includes bibliographical references (pages 327-370). |
| Summary |
The ease with which services are provided cross-border has increased considerably through the years, but this has not been reflected in the model conventions. Although this may not be an important issue when the flow of services between states is similar, it can have a huge impact on the collecting rights of states into which these services are mainly imported, such as developing countries. Nonetheless, developing countries? claims for more source taxation of services have been consistently neglected in model conventions. With the intent of analysing whether the claims of developing countries are valid, as well as examining how the current system was structured, the author studies the legal and economic theories that support source and residence taxation and the historical documents concerning model conventions drafted by the League of Nations, the OECD and the United Nations. Furthermore, to better grasp the perspective of developing countries, the author analyses the situations of Brazil and India regarding the taxation of services in their domestic legislation and in their tax treaties, comparing the provisions of the latter with the current provisions in model tax conventions. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Double taxation -- Developing countries -- Treaties.
|
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Double taxation. |
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Developing countries. |
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Double taxation -- Developed countries -- Treaties.
|
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Developed countries. |
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Service industries -- Taxation -- Law and legislation -- Developing countries.
|
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Service industries -- Taxation -- Law and legislation. |
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Service industries -- Taxation. |
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Service industries -- Taxation -- Law and legislation -- Developed countries.
|
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Developing countries -- Foreign economic relations -- Developed countries.
|
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International economic relations. |
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Developed countries -- Foreign economic relations -- Developing countries.
|
| Genre/Form |
Academic theses.
|
|
Treaties.
|
|
Academic theses.
|
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Electronic books.
|
|
Treaties.
|
| Other Form: |
Print version: Souza de Man, Fernando. Taxation of services in treaties between developed and developing countries. Amsterdam : IBFD Publications, [2017] 9789087224219 (DLC) 2017484145 (OCoLC)1017090662 |
| ISBN |
9789087224240 (electronic book) |
|
9087224249 (electronic book) |
|
9789087224219 |
|
9087224214 |
|
