000			02160nab a2200253 c 4500
999			_c149645 _d149645
003			ES-MaIEF
005			20240618190035.0
007			ta
008			240618s2023 ne |||||o|||| 00| 0 ger d
040			_aES-MaIEF _bger _cES-MaIEF
100	1		_967102 _aDas, Pitambar
245	1	0	_aTaxation of income of international transportation under the tax treaty framework _helectrónico _ban undesirable compromise for the source countries? _c Pitambar Das, Smriti Krishnia and Ajanta Singh
520			_aUnder the tax treaty framework, the taxing rights of income from international transportation is allocated exclusively to the country of residence or country of the place of effective management. The basis of such a tax policy is stated to be administrative inconvenience in allocating income over jurisdictions. However, this long-standing policy is questionable on several grounds in light of its fundamental inconsistency. Furthermore, tax treaty rules often influence domestic tax systems leading to tax competition amongst countries to attract businesses and, therefore, would undermine the international tax system, also creating opportunities for tax avoidance. It should also be considered that, in an analogous situation in the case of digitalized businesses, the debate on Pillar One shows that, at least theoretically, a solution for the allocation of global income to various market countries can be envisaged. Against this backdrop, this study re-examines the present policy and tax treaty framework regarding income from international transportation and provides a more consistent solution that would usher in tax certainty without creating opportunities for tax avoidance.
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_940318 _aCOMPETENCIA FISCAL NOCIVA
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_947460 _aIMPUESTOS
650		4	_948599 _aTRANSPORTES AEREOS
650		4	_948067 _aPOLITICA FISCAL
700	1		_971822 _aKrishnia, Smriti
700	1		_971823 _aSingh, Ajanta
773	0		_9172109 _oITS/2023/7 _tInternational Tax Studies _x 2590-1117 _g Vol. 6, no. 7, 2023, 19 p.
942			_cRE