Taxing cross-border services
Subtitle: current worldwide practices and the need for change
By: Angharad Miller
Series: IBFD doctoral series -- volume 37; Doctoral series -- v. 37
Publisher: IBFD
Published: 2015
Place of publication: Amsterdam, The Netherlands
Language: eng
Number of pages: 364
ISBN-13: 9789087223496; 9789087223502
Copyright date: 2015
Subjects: Service industries; Taxation; Double taxation; Prestations de services; Provision of services; Sociétés de services; Services companies; Impôt sur les sociétés; Corporation tax; Double imposition; Accords fiscaux; Tax agreements; Régimes fiscaux; Tax systems; Conventions internationales; International conventions; Thèses; Theses
Notes: 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.

Includes bibliographical references (page 315-353).
Table of contents: title: Introduction; title: The development of trade in services; title: The theoretical justification for the use of the source principle in the taxation of international services; title: A history of the treatment of cross-border enterprise services in the model tax conventions; title: Domestic law on the taxation of inbound services; title: Survey of treaty practices; title: The application of the fixed place of business threshold to non-resident service providers; title: The services PE; title: Further fundamental issues in the treatment of services in the models; title: Conclusions.