The New Taxing Right and Its Scope Limitations: A Theoretical Reflection
نویسندگان
چکیده
While the Unified Approach reallocates taxing rights to market jurisdictions irrespective of existence any physical presence therein, such new are subject various qualifications and carve-outs. Concerns have already been raised that these scope limitations may complicate reform lead double taxation. Ultimately, issue limitation boils down policy rationale right for which this article submits a narrowly-construed benefit theory as conceptual basis. Based on relevant theories, authors argue should be based nature transactions rather than products (services). In way, carve-outs proposed in documents can simplified one business type, specifically, most business-tobusiness (B2B) sales. Accordingly, positive delineation in-scope drawn: business-to-consumer (B2C) sales through routine-function intermediaries. Franchise arrangements also accord with purpose right, however, franchise fees dealt provisions royalties income tax treaties. approach, principle, user participation, significant economic presence, consumer engagement, digitalization economy.
منابع مشابه
the study of practical and theoretical foundation of credit risk and its coverage
پس از بررسی هر کدام از فاکتورهای نوع صنعت, نوع ضمانت نامه, نرخ بهره , نرخ تورم, ریسک اعتباری کشورها, کارمزد, ریکاوری, gdp, پوشش و وثیقه بر ریسک اعتباری صندوق ضمانت صادرات ایران مشخص گردید که همه فاکتورها به استثنای ریسک اعتباری کشورها و کارمزد بقیه فاکتورها رابطه معناداری با ریسک اعتباری دارند در ضمن نرخ بهره , نرخ تورم, ریکاوری, و نوع صنعت و ریسک کشورها اثر عکس روی ریسک اعتباری داردو پوشش, وثی...
15 صفحه اولExtra-Pleural Pneumothorax—Its Scope and Limitations
it ^ aS ^ ?^lers' but ̂ is only since 1937 that . has come to be extensively used. However, ^nce the experience of the operation covers only ah Period of five years, any conclusions ?ut it should still be considered tentative and ossibly subj ect to revision in the light of further Perience, but enough work has been done to ve a preliminary opinion about its scope and Rations. . the extra-pleura...
متن کاملThe promise of surgery, its scope and limitations in leprosy.
Leprosy is a systemic disease mainly manifested in skin and nerves. The nerves affected are the cutaneous and trunk nerves, especially those located superficially. Early treatment of the disease prevents deformity or disability. Otherwise, the continuing disease process and immune reaction, either by direct involvement of tissues or secondarily through destruction of some trunk nerves, results ...
متن کاملtask-based language teaching in iran: a mixed study through constructing and validating a new questionnaire based on theoretical, sociocultural, and educational frameworks
جنبه های گوناگونی از زندگی در ایران را از جمله سبک زندگی، علم و امکانات فنی و تکنولوژیکی می توان کم یا بیش وارداتی در نظر گرفت. زبان انگلیسی و روش تدریس آن نیز از این قاعده مثتسنی نیست. با این حال گاهی سوال پیش می آید که آیا یک روش خاص با زیر ساخت های نظری، فرهنگی اجتماعی و آموزشی جامعه ایرانی سازگاری دارد یا خیر. این تحقیق بر اساس روش های ترکیبی انجام شده است.پرسش نامه ای نیز برای زبان آموزان ...
ذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Intertax
سال: 2021
ISSN: ['1875-8347', '0165-2826']
DOI: https://doi.org/10.54648/taxi2021020