Taxing Cross-Border Services : (Record no. 17587)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 11218nam a22005053i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6176433 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114210.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2015 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087223502 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087223496 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6176433 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6176433 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1152055941 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4487.S47 |
| Item number | .M555 2015 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.05 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Miller, Angharad. |
| 245 10 - TITLE STATEMENT | |
| Title | Taxing Cross-Border Services : |
| Remainder of title | Current Worldwide Practices and the Need for Change. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2015. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2015. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (311 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | IBFD Doctoral Series ; |
| Volume/sequential designation | v.37 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- IBFD Doctoral Series -- Title Page -- Copyright Page -- Table of Contents -- Acknowledgements -- List of Abbreviations -- Short Form References -- Additional Notes -- Chapter 1 Introduction -- 1.1. Research objectives and research questions -- 1.1.1. The scope of the research -- 1.2. Thesis outline and methodology -- Chapter 2 The Development of Trade in Services -- 2.1. What is meant by trade in services? -- 2.2. The importance of GATS and its services categorizations -- 2.2.1. The modes of services delivery specified by the GATS -- 2.2.2. Trade liberalization under the GATS -- 2.3. The tradability of services -- 2.4. General issues in assessing the scale of trade in services -- 2.5. The recording of cross-border trade in services -- 2.5.1. Trade in services via affiliates (GATS Mode 3) -- 2.6. Evidence for growth in trade in services -- 2.6.1. Inferring growth in services trade by reference to growth in trade in goods -- 2.6.2. The state of knowledge of the scale of trade in services at the times the Models were being developed -- 2.6.3. More recent trends in trade in services -- 2.6.4. The scale of trade in services via affiliates compared to exports of services -- 2.7. The importance of services trade for developing countries -- 2.8. Conclusions -- Chapter 3 The Theoretical Justification for the Use of the Source Principle in the Taxation of International Services -- 3.1. Introduction -- 3.2. Source and residence -- 3.3. The underlying rationale for the use of the source principle -- 3.4. Benefits provided by the host state as a justification for source taxation -- 3.4.1. Ability to pay and the benefits principle in combination -- 3.5. The benefits principle as justification for taxing services provided by non-residents. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 3.6. Should the host state automatically have the right to tax profits arising from the use of imported factors of production? -- 3.6.1. When is a host state justified in using the source principle to tax income from services? -- 3.7. Provision of a market as justification for source-state taxation -- 3.7.1. Use of the benefits principle where no obvious use of host-state factors of production: Case law developments at state level in the United States -- 3.8. Base erosion as a justification for the taxation of services income of non-residents -- 3.9. The source principle and cross-border services: Developing country issues -- 3.10. Conclusions -- Chapter 4 A History of the Treatment of Cross-Border Enterprise Services in the Model Tax Conventions -- 4.1. The origins of the OECD Model Tax Convention and its treatment of income from services -- 4.1.1. The 1928 Models and the omission of references to services -- 4.1.2. Post-Second World War developments - Services in the London and Mexico Drafts -- 4.1.3. Services in the UK-US Treaty of 16 April 1945 -- 4.1.4. The development of the 1963 Draft OECD Model -- 4.1.5. The publication of the 1963 Draft OECD Model -- 4.1.6. Subsequent changes to taxation of services in the OECD Model -- 4.2. The UN Model -- 4.2.1. The standard of nexus: The definition of PE -- 4.2.2. Should profits from international services be treated as business profits? -- 4.2.3. Distinction between independent personal services and enterprise services -- 4.2.4. Supervisory services in connection with building sites, construction or assembly projects -- 4.2.5. The germination of the UN services PE concept -- 4.2.6. The distinction between royalties and technical service fees -- 4.2.7. The treatment of royalties in the published UN Model -- 4.3. Developments concerning services in the UN Model following its publication. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 4.3.1. Ongoing problems with the treatment of royalties and technical service fees -- 4.3.2. The scale of adoption of the UN Model provisions regarding services up to 1997 -- 4.3.3. The 2001 and 2011 versions of the UN Model -- 4.4. Conclusions -- Chapter 5 Domestic Law on the Taxation of Inbound Services -- 5.1. Objective and rationale of the chapter -- 5.2. The comparative legal research method -- 5.3. The problem stated -- 5.4. The states studied in depth -- 5.5. The sources used -- 5.6. The questions researched -- 5.6.1. The definition of services for tax purposes -- 5.6.2. How is the source of income from inbound services determined under domestic law? -- 5.6.3. Is there a PE threshold that applies explicitly to services activities? -- 5.6.4. Services provided by way of subcontractors -- 5.6.5. Withholding taxes on income from services -- 5.6.6. Grossing-up clauses -- 5.7. The distinction between payments for services and payments for royalties -- 5.7.1. Intellectual property brought into existence by the provision of services -- 5.7.2. Mixed contracts -- 5.8. The distinction between independent personal services and other business activities -- 5.9. Enforcement -- 5.10. Congruence between domestic law provisions on services and treaty policy -- 5.11. Conclusions -- Chapter 6 Survey of Treaty Practices -- 6.1. Income from enterprise services in double tax treaties -- 6.2. Survey method -- 6.3. The use of a deemed services PE -- 6.4. The treatment of independent personal services -- 6.5. Services PEs and article 14 taken together -- 6.5.1. State practices: Services PE and article 14 taken together -- 6.6. Taxation of services income on the gross basis -- 6.6.1. Particular provisions relating to technical and other service fees -- 6.7. Country groupings -- 6.7.1. The European Union -- 6.7.2. The OECD members -- 6.7.3. The BRIC countries. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 6.7.4. Practices of the 20 leading economies -- 6.8. Discussion -- Chapter 7 The Application of the Fixed Place of Business Threshold to Non-Resident Service Providers -- 7.1. Is a physical location threshold appropriate in determining jurisdiction to tax over income from services? -- 7.1.1. Was the fixed place of business concept ever intended to apply to large-scale services trade? -- 7.1.2. Fixed place of business: Necessary for enforcement purposes? -- 7.2. The application of the fixed place of business concept to services trades in the OECD Model -- 7.2.1. "At the disposal of": An implied temporal threshold? -- 7.2.2. "At the disposal of": The necessary range of business functions to be performed before a "fixed place of business" PE can arise -- 7.2.3. "At the disposal of": The 2012 Discussion Draft -- 7.2.4. Fixed place of business: The implied temporal test -- 7.2.5. Treaty interpretations of article 5 with respect to service enterprises -- 7.3. Premises of affiliate as fixed place of business -- 7.3.1. Geographic and commercial coherence: Application to cross-border services -- 7.3.2. Conclusions on the application for the fixed place of business concept to cross-border services -- Chapter 8 The Services PE -- 8.1. The deemed services PE in the UN Model -- 8.1.1. The temporal threshold in article 14 of the UN Model -- 8.2. The deemed services PE provisions in the 2008 Commentary on the OECD Model -- 8.3. The deemed services PE in the US-Canada DTT -- 8.4. Interpreting a deemed services PE -- 8.4.1. The foreign subsidiary as PE of the parent or other affiliate -- 8.4.2. Services provided to third parties or provided for the benefit of the enterprise itself? -- 8.4.3. Do seconded employees create a services PE for the seconding company? -- 8.4.4. Interpretation of temporal thresholds - Problems of measurement. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 8.4.5. Temporal thresholds: The effect of different approaches to measurement -- 8.4.6. Temporal thresholds: Who is providing the services? -- 8.4.7. The interpretation and the implications of the "same or connected project" requirement -- 8.4.8. Case law interpretation of "same or connected" in the context of services -- 8.4.9. Theoretical shortcomings of the "same or connected project" rule -- 8.4.10. Income-based thresholds -- 8.5. Conclusions -- Chapter 9 Further Fundamental Issues in the Treatment of Services in the Models -- 9.1. Source rules for services income -- 9.1.1. How is the place of performance to be determined? -- 9.1.2. Place of performance: Services provided remotely -- 9.1.3. The utilization principle as an alternative to place of performance -- 9.1.4. Conclusions on the source principle for services -- 9.2. The classification of income from services for treaty purposes -- 9.2.1. The 2011 UN proposals for a separate article dealing with technical service fees -- 9.2.2. Uncertainty in the classification of income from services -- 9.2.3. Brazilian treaty interpretations in treaties without specific provisions for services income -- 9.2.4. The distinction between service fees and royalties -- 9.2.5. Technical databases: Services or the use of IP? -- 9.3. WHT and non-resident service providers -- 9.3.1. Problems caused by the imposition of WHT -- 9.3.2. Problems created by the use of grossing-up clauses -- 9.3.3. The case for WHT -- 9.4. Conclusions -- Chapter 10 Conclusions -- 10.1. The need for equity in the allocation of taxing rights over income from services -- 10.2. Strengths of the current system -- 10.3. The need to deal with enterprise services explicitly in the Models -- 10.3.1. The OECD Model as a tool for reducing the variety of treatments in DDTs. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 10.4. The unsuitability of the fixed place of business concept to cross-border service provision. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book contains a worldwide survey of double tax treaties with respect to cross-border services and critically analyses current guidance in the Model Tax Conventions. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Service industries-Taxation. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Miller, Angharad |
| Title | Taxing Cross-Border Services |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2015 |
| International Standard Book Number | 9789087223496 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | IBFD Doctoral Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176433">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176433</a> |
| Public note | Click to View |
No items available.