The International Tax Treatment of Cross-Border Services

Sriram Govind

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in Fachzeitschrift

Abstract

This article uses general international tax jurisprudence to question the propriety of rules providing for the taxation of cross-border services that currently apply in various jurisdictions and tax treaties. Through this article, the author also examines the obstacles facing the taxation of services provided from one jurisdiction to another.
OriginalspracheEnglisch
Seiten (von - bis)0
FachzeitschriftBulletin for International Taxation
Jahrgang66
Ausgabenummer1
PublikationsstatusVeröffentlicht - 2011

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