WEKO3
AND
アイテム
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Recognition of Permanent Establishment in Taxing Business Profits from Cross-border Personal Services
http://hdl.handle.net/10191/21187
22781714-f12f-4b5f-bb92-f9d7e20fb811
名前 / ファイル | ライセンス | アクション | |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2013-02-06 | |||||
タイトル | ||||||
タイトル | Recognition of Permanent Establishment in Taxing Business Profits from Cross-border Personal Services | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Recognition of Permanent Establishment in Taxing Business Profits from Cross-border Personal Services | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | permanent establishment | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | taxing business profits | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | cross-border personal services. | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
著者 |
Kham, Tipmart
× Kham, Tipmart |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 現在の国際課税ルールでは、非居住者や外国法人が得た事業利得が所得源泉地国政府の課税対象となるのは、当該非居住者や外国法人が、所得源泉地国内に「恒久的施設(事業の全部または一部がそこを通じて行われる一定の場所)」を有していた場合に限られている。ところが、現在の国際課税ルールが設定された時代には国際的人的役務提供取引がそれほど活発でなかったため、国際的人的役務提供事業利得に対する所得課税上の恒久的施設の認定基準が必ずしも具体的かつ明確なものとなっていない。そのため、国際的人的役務提供事業に関する恒久的施設認定結果が国により異なるケースも多く発生し、このままでは国際的な二重課税を生ずる可能性が大きい。本論文は、こうした問題に対処するために、各国共通の国際的課税ルールとして租税条約上に記載すべき国際的人的役務提供取引事業利得課税に関する「具体的で明確な恒久的施設認定基準」について検討したものである。 | |||||
書誌情報 |
現代社会文化研究 en : 現代社会文化研究 巻 55, p. 107-128, 発行日 2012-12 |
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出版者 | ||||||
出版者 | 新潟大学大学院現代社会文化研究科 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13458485 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN1046766X | |||||
著者版フラグ | ||||||
値 | publisher |