03109nam 2200505 450 991082320880332120230809230247.090-8722-424-9(CKB)3840000000350092(MiAaPQ)EBC6176455(EXLCZ)99384000000035009220200731d2017 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierTaxation of services in treaties between developed and developing countries a proposal for new guidelines /Fernando Souza de ManAmsterdam, The Netherlands :IBFD,[2017]©20171 online resource (xxviii, 370 pages)IBFD Doctoral series ;Volume 3990-8722-421-4 Includes bibliographical references (page 327-370).The ease with which services are provided cross-border has increased considerably through the years, but this has not been reflected in the model conventions. Although this may not be an important issue when the flow of services between states is similar, it can have a huge impact on the collecting rights of states into which these services are mainly imported, such as developing countries. Nonetheless, developing countries? claims for more source taxation of services have been consistently neglected in model conventions. With the intent of analysing whether the claims of developing countries are valid, as well as examining how the current system was structured, the author studies the legal and economic theories that support source and residence taxation and the historical documents concerning model conventions drafted by the League of Nations, the OECD and the United Nations. Furthermore, to better grasp the perspective of developing countries, the author analyses the situations of Brazil and India regarding the taxation of services in their domestic legislation and in their tax treaties, comparing the provisions of the latter with the current provisions in model tax conventions.Doctoral series ;Volume 39.Double taxationDeveloping countriesTreatiesDouble taxationDeveloped countriesTreatiesService industriesTaxationLaw and legislationDeveloping countriesService industriesTaxationLaw and legislationDeveloped countriesDeveloping countriesForeign economic relationsDeveloped countriesDeveloped countriesForeign economic relationsDeveloping countriesDouble taxationDouble taxationService industriesTaxationLaw and legislationService industriesTaxationLaw and legislation343.0526Souza de Man Fernando1658340MiAaPQMiAaPQMiAaPQBOOK9910823208803321Taxation of services in treaties between developed and developing countries4012291UNINA