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.
| Original language | English |
|---|---|
| Pages (from-to) | 0 |
| Journal | Bulletin for International Taxation |
| Volume | 66 |
| Issue number | 1 |
| Publication status | Published - 2011 |
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