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This free e-mail service informs you about the contents of the forthcoming edition of the Bulletin for International Taxation.
Issue No. 7 (2006) of the
Bulletin for International Taxation is now available online.
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Number 7 -2006 contains the following:
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ARTICLES
The Need to Reconceptualize the Permanent Establishment Threshold
Prof. Dr Dale Pinto
pp. 266-279
This article contends that the way source is defined under the permanent establishment threshold for purposes of the OECD Model Tax Convention is no longer valid and should be reconceptualized in light of the changes brought about by globalization and the related developments in electronic commerce. The article first considers whether source-based taxation remains theoretically valid in today's globalized business world. The article then addresses the central issue of the need to reconceptualize the permanent establishment threshold as currently defined.
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Tax Treaty Issues Regarding Payments for Inaction: A Canadian Perspective on Restrictive Covenants
Michael N. Kandev
pp. 281-286
This article first reviews the current legislative proposals regarding the taxation of restrictive covenants in Canada. The article then discusses the cross-border implications of these proposals with particular focus on tax treaty characterization issues.
Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries?
Richard M. Bird and Pierre-Pascal Gendron
pp. 287-296
This article discusses some of the recent critical literature on VAT in developing countries. The article concludes that, while there is merit in many of the criticisms that have been made and there is still much we do not know about VAT, on the whole VAT still looks good.
BOOK REVIEW
pp. 297-298
CUMULATIVE INDEX
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