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Taxing cross-border services : current worldwide practices and the need for change / Angharad Miller.
- Format:
- Book
- Thesis/Dissertation
- Author/Creator:
- Miller, Angharad, author.
- Series:
- Doctoral series ; Volume 37.
- IBFD doctoral series ; Volume 37
- Language:
- English
- Subjects (All):
- Service industries--Taxation.
- Service industries.
- Double taxation.
- Physical Description:
- 1 online resource (311 pages) : illustrations.
- Place of Publication:
- Amsterdam, The Netherlands : IBFD, 2015.
- Contents:
- Introduction
- The development of trade in services
- The theoretical justification for the use of the source principle in the taxation of international services
- A history of the treatment of cross-border enterprise services in the model tax conventions
- Domestic law on the taxation of inbound services
- Survey of treaty practices
- The application of the fixed place of business threshold to non-resident service providers
- The services PE
- Further fundamental issues in the treatment of services in the models
- Conclusions.
- Notes:
- Description based on print version record.
- Includes bibliographical references (page [315]-353).
- Thesis submitted to the Institute of Advanced Legal Studies, University of London in fulfilment of the requirements for the degree of Doctor of Philosophy (PhD.), Degree awarded on 31 May, 2014.
- ISBN:
- 90-8722-350-1
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