Summary of the proceedings of an invitational seminar on the taxation of business profits under tax treaties

Journal
Arnold, B.J.; Sasseville, J.; Zolt, E.M.
Bulletin for International Taxation 2003 (Volume 57), No. 5
PriceUSD 45

Summary of the discussions during a seminar on the taxation of business profits under tax treaties, held at Harvard Law School in Cambridge, Massachusetts, in October 2002. The topics included, among others, identifying business income and different types of business income, threshold requirements and source rules for taxing business profits, taxation of business profits and the arm's length principle, techniques for effectively collecting tax on business profits, and formulary apportionment.