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Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael Kirsch
Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael Kirsch
Journal Articles
It is old news that modern technological developments have strained long‐standing international tax policies and principles. Tax treaties have attempted to keep pace by fitting these new developments within the existing framework. This brief article addresses one aspect of technological developments that can directly affect individual taxpayers—the increasing ability to deliver personal services electronically across borders, without the need for the service provider to have a physical presence in the “source” country. In particular, it focuses on recent developments with the U.N. Model, which may allow source‐based taxation of at least some types of services income even in the absence …
The Role Of Physical Presence In The Taxation Of Cross-Border Personal Services, Michael Kirsch
The Role Of Physical Presence In The Taxation Of Cross-Border Personal Services, Michael Kirsch
Journal Articles
This Article addresses the role of physical presence in the taxation of cross-border personal services. For much of the last century, both U.S. internal law and bilateral treaties have used the service provider’s physical location as the touchstone for determining international taxing jurisdiction. Modern developments - in particular, the significant advances in global communication technology and the increasing mobility of individuals - raise important questions regarding the continued viability of this physical presence standard.
These modern developments have already facilitated the offshoring of numerous types of personal services, such as radiology, accounting, and legal services. As communication technology improves, the …
Reenchanting International Law, Mark C. Modak-Truran
Reenchanting International Law, Mark C. Modak-Truran
Journal Articles
I will argue that international law needs religion because it is indeterminate and that international law should not attempt to resolve legal indeterminancy because this would require establishing an official international religion. Given the limitations of this article, however, I will not attempt to provide a comprehensive normative and descriptive account of law and international law to support this claim." My more modest expectations are to provide a normative theory of law to justify the interpretation of international law in cases in which international law is indeterminate.