Tax Treaties and Domestic Law

Author: Guglielmo Maisto

Publisher: IBFD

ISBN: 9076078920

Category: Double taxation

Page: 412

View: 7251

“Tax Treaties and Domestic Law provides an in-depth analysis of the relationship between tax treaties and domestic law. It begins from an analysis of the topic from a constitutional and an international point of view, with a particular emphasis on the provisions laid down by Articles 26 and 27 of the Vienna Convention on the Law of Treaties. Special reports focus on tax treaty issues. In this context, specific problems raised by tax treaties are considered, such as treaty overrides and anti-abuse measures. The interaction between treaty provisions and domestic law is taken into consideration. Individual country surveys show how the issues raised by the relationships between tax treaties and domestic law are resolved by tax administrations and courts in selected European and non-European countries. A specific chapter is devoted to an analysis of how the relationships between tax treaties and domestic law can be improved in the fields of treaty override, treaty residence and anti-abuse measures.” -- Book jacket.

Non-Discrimination in European and Tax Treaty Law

Schriftenreihe IStR Band 94

Author: Kasper Dziurdz,Christoph Marchgraber

Publisher: Linde Verlag GmbH

ISBN: 3709407303

Category: Law

Page: 630

View: 5784

Selected issues of the various non-discrimination concepts Non-discrimination plays an important, if not crucial, role in many areas of law, such as constitutional law, human rights law, world trade law, EU law and tax treaty law. Both direct and indirect taxation are affected by the various types of non-discrimination provisions. From a practical point of view, the non-discrimination provisions within the EU legal framework and the non-discrimination concept under Article 24 of the OECD Model are important examples in this respect. In both areas of non-discrimination law, there are many open issues which have been debated for a long time and have evolved as evergreens of non-discrimination in the area of taxation; examples are the meaning of the ECJ’s case law on the “finality” of losses or the compatibility of group regimes with Article 24 of the OECD Model. Other problems have emerged only recently, because of current developments at the OECD level, notably the BEPS project. Therefore, non-discrimination suggested itself as a general topic for the master theses of the full-time LL.M. program in 2014/2015. This book takes up and deals with selected issues in depth. Although the relevant non-discrimination provisions are different in wording and context, often the same issues can be analyzed under both the EU fundamental freedoms and Article 24 of the OECD Model. The results under these non-discrimination provisions may differ. However, similar policy considerations and arguments often influence the final decisions. With this book, the authors and editors contribute to the discussion on selected issues of the various non-discrimination concepts and the challenges they present.

Tax Treaty Case Law around the Globe 2017

Schriftenreihe IStR Band 108

Author: Michael Lang,Alexander Rust,Jeffrey Owens,Pasquale Pistone,Josef Schuch,Claus Staringer,Alfred Storck,Peter ESSERS,Daniel Smit,Eric Kemmeren

Publisher: Linde Verlag GmbH

ISBN: 370940911X

Category: Law

Page: 440

View: 5492

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided in 2016 around the world.

International Tax Policy

Between Competition and Cooperation

Author: Tsilly Dagan

Publisher: Cambridge University Press

ISBN: 1108548261

Category: Law

Page: 264

View: 9655

Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyses international taxation as a decentralised market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralised competitive structure, Dagan argues that curtailing competition through centralisation is not necessarily the answer. Conversely, competition - if properly calibrated and notwithstanding its dubious reputation - is conducive, rather than detrimental, to both efficiency and global justice. International Tax Policy begins with the basic normative goals of income taxation, explaining how competition transforms them and analysing the strategic game states play on the bilateral and multilateral level. It then considers the costs and benefits of co-operation and competition in terms of efficiency and justice.

International Taxation of Permanent Establishments

Principles and Policy

Author: Michael Kobetsky

Publisher: Cambridge University Press

ISBN: 1139500228

Category: Law

Page: N.A

View: 5806

The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.

CFC Legislation, Tax Treaties and EC Law

Author: Michael Lang,Hans-Jorgen Aigner,Ulrich Scheuerle

Publisher: Kluwer Law International B.V.

ISBN: 9041122842

Category: Law

Page: 653

View: 5240

Compilation of 23 national reports dealing with domestic CFC provisions and the influence of tax treaties and EC law on CFC legislation and a summarising general report, originating from a joint conference on CFC legislation in Rust (Austria) from 3-6 July 2003.

Tax Treaties around the Globe 2012

Author: Eric C.C.M. Kemmeren et al.

Publisher: IBFD

ISBN: 9087221916

Category: Conflict of laws

Page: 266

View: 1835

This book comprises the proceedings of a conference held in Tilburg, the Netherlands on 14-16 June 2012. The book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the thirty-five most important tax treaty cases which were decided during the course of 2011 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes. With the continuously increasing importance of tax treaties, this book is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

Europäisches Steuerrecht

Author: Helmut Rehm,Jürgen Nagler

Publisher: Springer-Verlag

ISBN: 3834968285

Category: Business & Economics

Page: 289

View: 3324

Für den Berater ergibt sich aus dem Gemeinschaftsrecht sowohl die Chance, für seinen Mandanten eine steuergünstige Gestaltung zu realisieren, als auch das Risiko, sich bei Nichtkenntnis des Gemeinschaftsrechts gegenüber seinem Mandanten Haftungsansprüchen auszusetzen. Das Werk erläutert anschaulich und praxisnah die wichtigsten Regelungen im Europäischen Steuerrecht.

Tax Treaty Interpretation

Author: Michael Lang

Publisher: Kluwer Law International B.V.

ISBN: 9041198571

Category: Business & Economics

Page: 398

View: 6546

Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.

Bilateral Tax Treaties and Protocol

Estonia, Latvia, Venezuela, Denmark, Lithuania, Slovenia, Italy, and Germany: Hearing Before the Committee on Foreign Relations, U.S. Senate

Author: N.A

Publisher: DIANE Publishing

ISBN: 9780756720520

Category: Business & Economics

Page: 101

View: 334

Hearing to consider bilateral income tax treaties between the U.S. and Estonia, Latvia, Lithuania, Venezuela, Denmark, Italy, and Slovenia as well as an estate tax protocol with Germany. Witnesses: Byron L. Dorgan, Senator from North Dakota; Fred F. Murray, v.p. for tax policy, National Foreign Trade Council, Wash., D.C.; Lindy L. Paull, chief of staff, Joint Committee on Taxation, U.S. Congress; Robert A. Underwood, U.S. Delegate from Guam; and Philip R. West, International Tax Counsel, U.S. Dept. of the Treasury. Website addresses for explanation of treaties.

Chinese Tax Law and International Treaties

Author: Lorenzo Riccardi

Publisher: Springer Science & Business Media

ISBN: 3319002759

Category: Law

Page: 270

View: 9552

The People’s Republic of China’s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation’s rise to the world’s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China’s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China’s tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China’s complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis. Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.

The OECD Multilateral Instrument for Tax Treaties

Analysis and Effects

Author: Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer

Publisher: N.A

ISBN: 9789041188366

Category: Law

Page: 296

View: 614

Présentation de l'éditeur : "The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments."

Fixing U.S. International Taxation

Author: Daniel N. Shaviro

Publisher: Oxford University Press

ISBN: 019935975X

Category: Law

Page: 223

View: 3787

Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.