Add to ORKGAjay Prasad and Rohit Bhat discuss the ever-controversial issue of taxing royalties and fees for technical services. They examine the existing law under the Income Tax Act, DTAAs, OECD and UN Conventions, and the impact of DTAAs with a specific focus on treaties with major trading partners such as the UK and the USA. They also considers particular controversies that have arisen recently, such as conflicts of taxation, the case of e-commerce and computer software, and taxing income derived from satellites
Starting in 2016, many countries enacted digital services taxes (DSTs), a turnover tax that applies ...
This Article argues that governments should abandon the treaty concept of permanent establishment an...
The international tax regime has wide implications for business, trade, and the international politi...
In this study, I analyze the various means of source taxation of technological and other services pe...
The transfer of intellectual property from a higher-tax country where R&D takes place to a lower-tax...
The book is a study of the current state of international tax law and its application (or non-applic...
As digital services and electronic commerce have become more prevalent aspects of the global economy...
This paper analyses how multinational enterprises (MNEs) use transfer pricing methods and royalty pa...
This book is in a series of Canadian Tax Foundation publications that is devoted to a comprehensive ...
International tax law has not been discussed much by the lawyers involved in public international la...
It is old news that modern technological developments have strained long‐standing international tax ...
The article analyses taxes on digital services adopted in the United Kingdom, France, Austria, and I...
With the rise of digital services taxes (DSTs) all over the world, questions have arisen regarding t...
With the rise of digital services taxes (DSTs) all over the world, questions have arisen regarding t...
The spread of the digital economy brings about many benefits, for example in terms of growth, employ...
Starting in 2016, many countries enacted digital services taxes (DSTs), a turnover tax that applies ...
This Article argues that governments should abandon the treaty concept of permanent establishment an...
The international tax regime has wide implications for business, trade, and the international politi...
In this study, I analyze the various means of source taxation of technological and other services pe...
The transfer of intellectual property from a higher-tax country where R&D takes place to a lower-tax...
The book is a study of the current state of international tax law and its application (or non-applic...
As digital services and electronic commerce have become more prevalent aspects of the global economy...
This paper analyses how multinational enterprises (MNEs) use transfer pricing methods and royalty pa...
This book is in a series of Canadian Tax Foundation publications that is devoted to a comprehensive ...
International tax law has not been discussed much by the lawyers involved in public international la...
It is old news that modern technological developments have strained long‐standing international tax ...
The article analyses taxes on digital services adopted in the United Kingdom, France, Austria, and I...
With the rise of digital services taxes (DSTs) all over the world, questions have arisen regarding t...
With the rise of digital services taxes (DSTs) all over the world, questions have arisen regarding t...
The spread of the digital economy brings about many benefits, for example in terms of growth, employ...
Starting in 2016, many countries enacted digital services taxes (DSTs), a turnover tax that applies ...
This Article argues that governments should abandon the treaty concept of permanent establishment an...
The international tax regime has wide implications for business, trade, and the international politi...