International taxation of income from services under double taxation conventions
Subtitle: development, practice, and policy
By: Marta Castelon
Series: Series on international taxation -- volume 63; Series on international taxation -- no. 63
Publisher: Kluwer Law International B.V.
Published: 2018
Place of publication: Alphen aan den Rijn, The Netherlands
Language: eng
Number of pages: 501
ISBN-13: 9789041195944
Copyright date: 2018
Subjects: Income tax; Foreign income; Double taxation; Treaties; Service industries; Taxation; Law and legislation
Description: This book provides an overview of the taxation of income from services under double taxation conventions (DTCs) in major jurisdictions across the world. Especially due to the precipitous growth of the digital economy and thus the increased internationalization of services provisions, the international taxation of services has become a dominant focus in international taxation. This book is a major contribution to the debate about tax reform. It responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services. With a thorough analysis of the international taxation of income from services over the past two centuries, the author sheds new light on present tax policy debates and develops workable proposals for bringing brick-and-mortar DTCs into the digital reality.
Notes: Originally presented as the author's thesis (doctoral)--Ludwig-Maximilians-Universität München, 2016.

Includes bibliographical references (pages 441-476) and index.