Title: The taxation of business profits under tax treaties /
Authors: Arnold, Brian J.; Sasseville, Jacques.; Zolt, Eric.; Canadian Tax Foundation; Harvard Law School.
Publisher: Canadian Tax Foundation,
Year: 2003
Subjects: Double taxation Treaties Congresses.; International business enterprises Taxation Law and legislation Congresses.; Income tax Foreign income Congresses.
Contents: 1. Introduction : Perspectives on the taxation of business profits under tax treaties / Brian J. Arnold, Jacques Sasseville, Eric M. Zolt -- 2. Treaty conflicts in categorizing income as business profits : differences in approach between common law and civil law countries / John F. Avery Jones, Luc de Broe, Maarten J. Ellis, Kees van Raad, Jean-Pierre Le Gall, Henri Torrione, Toshio Miyatake, Sidney I. Roberts, Sanford H. Goldberg, Jürgen Killius, Guglielmo Maisto, Federico Giuliani, Richard J. Vann, David A. Ward, Bertil Wiman -- 3. Threshold requirements for taxing business profits under tax treaties / Brian J. Arnold -- 4. Source rules for taxing business profits under tax treaties / Brian J. Arnold, Jacques Sasseville -- 5. Reflections on business profits and the arm's-length principle / Richard J. Vann -- 6. Imposing and collecting taxes / Robert Couzin -- 7. Arm's length or formulary apportionment? A European Union perspective / Malcolm Gammie -- 8. The use of combined reporting by nation-states / Michael J. McIntyre.