{"title":"与石油勘探等服务有关的所得:第44BB条违反边界和对海外所得征税","authors":"Sumeet Khurana","doi":"10.2139/ssrn.2462135","DOIUrl":null,"url":null,"abstract":"This article deals with taxability under section 44BB of mobilization and demobilization charges earned by oilfield service companies.","PeriodicalId":343955,"journal":{"name":"SRPN: Oil (Topic)","volume":"68 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2014-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Income in Relation to Services for Oil Exploration Etc: Section 44BB Breaching Boundaries and Taxing Overseas Income\",\"authors\":\"Sumeet Khurana\",\"doi\":\"10.2139/ssrn.2462135\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article deals with taxability under section 44BB of mobilization and demobilization charges earned by oilfield service companies.\",\"PeriodicalId\":343955,\"journal\":{\"name\":\"SRPN: Oil (Topic)\",\"volume\":\"68 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2014-07-03\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"SRPN: Oil (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.2462135\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"SRPN: Oil (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2462135","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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