Klaus Vogel on double taxation conventions

a commentary to the OECD-, UN- and US model conventions for the avoidance of double taxation of income and capital with particular reference to German treaty practice

Author: Klaus Vogel

Publisher: Kluwer Law Intl

ISBN: 9789065444479

Category: Business & Economics

Page: 1436

View: 7682

Posted in Business & Economics

Introduction to the Law of Double Taxation Conventions

Author: Michael Lang

Publisher: Linde Verlag GmbH

ISBN: 3709405459

Category: Law

Page: 224

View: 2113

Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of DTCs and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account: it deals with the new UN Model published in 2011, the latest version of article 7 of the OECD Model published in 2010, the on-going discussions relating to bank secrecy, the question of an effective exchange of information and the beneficial ownership concept. The latest versions of the OECD and UN Model Tax Conventions on Income and Capital as well as the OECD Model Convention with Respect to Estate, Inheritance and Gift Taxes are also included.
Posted in Law

The Law And Practice Of Tax Treaties: An Indian Perspective

Author: Rajesh Kadakia,Nilesh Modi

Publisher: Wolters Kluwer India

ISBN: 9788189960476


Page: 932

View: 3735

The importance of tax treaty interpretation is ever increasing in India. In the past few years, there has been an avalanche of rulings by the Indian judiciary in the field of Double Tax Avoidance Agreements executed by India. The book is primarily intended to be a single source of Indian decisions / revenue rulings on tax treaties. It explains Model Conventions with reference to the relevant general principles / Indian judicial precedents, and also provides reference to the Model Commentaries, OECD Reports and the Technical Explanations issued in relation to the Indian treaties with US and Australia.
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Taxation of International Performing Artistes

The Problems with Article 17 OECD and how to Correct Them

Author: Dick Molenaar

Publisher: IBFD

ISBN: 9076078874

Category: Double taxation

Page: 416

View: 5259

Posted in Double taxation

"Taxes Covered"

A Study of Article 2 of the OECD Model Tax Conventions

Author: N.A

Publisher: IBFD

ISBN: 9087220898

Category: Capital levy

Page: 264

View: 5191

Posted in Capital levy

Tax Treaty Interpretation

Author: Michael Lang

Publisher: Kluwer Law International B.V.

ISBN: 9041198571

Category: Business & Economics

Page: 398

View: 6174

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.
Posted in Business & Economics

A Global Analysis of Tax Treaty Disputes

Author: Eduardo Baistrocchi

Publisher: Cambridge University Press

ISBN: 1108150381

Category: Law

Page: N.A

View: 5678

This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Posted in Law

Tax Treaty Override

Author: Carla De Pietro

Publisher: Kluwer Law International

ISBN: 9789041154064

Category: Law

Page: 244

View: 1722

The term e treaty overridee has acquired a specific connotation for tax treaty purposes, which requires an in-depth analysis. There is a tendency for domestic legislation to be passed (or court cases decided) which may override provisions of tax treaties. Despite the many conflicts and uncertainties about what tax treaty override exactly is and the exact point in time when tax treaty override occurs, its implications have not until now been analysed in a systematic manner."
Posted in Law

Interpretation of Tax Treaties under International Law

Author: F. A. Engelen

Publisher: IBFD

ISBN: 9076078726

Category: Double taxation

Page: 590

View: 6296

The principal purpose of this study is to analyse and discuss the rules and principles of international law relevant to the interpretation of treaties in general, and their application to tax treaties in particular. The rules of international law enshrined in Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties are discussed in detail. Where appropriate, reference is made to the jurisprudence of the International Court of Justice, and to the law and procedure of other international courts and tribunals. Since tax treaties are not only a source of legal rights and obligations for the contracting States, but can also be invoked by the taxpayers of those States, this book considers the extent to which the relevant rules and principles of international law are binding on domestic courts and taxpayers. The effect of international law in a State's national legal order is largely dependent on its relevant rules of constitutional law, which vary from country to country. In order to address this issue, the book draws upon the example of the Netherlands and provides a number of leading cases decided by the Dutch Supreme Court (Hoge Raad).
Posted in Double taxation

Tax Treaties and Domestic Law

Author: Guglielmo Maisto

Publisher: IBFD

ISBN: 9076078920

Category: Double taxation

Page: 412

View: 5761

“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.
Posted in Double taxation

Permanent Establishments

A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective

Author: Ekkehart,Ekkehart Reimer,Stefan Schmid,Nathalie Urban

Publisher: N.A

ISBN: 9789041138989

Category: Law

Page: 816

View: 5694

Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management.
Posted in Law

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: 3040

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.
Posted in Law

Preventing Treaty Abuse

Schriftenreihe IStR Band 101

Author: Daniel Blum,Markus Seiler

Publisher: Linde Verlag GmbH

ISBN: 3709408377

Category: Law

Page: 580

View: 1313

Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies onanalyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.
Posted in Law

Taxation of Cross-border Partnerships

Double Tax Relief in Hybrid and Reverse Hybrid Situations

Author: Jesper Barenfeld

Publisher: IBFD

ISBN: 9076078858

Category: Double taxation

Page: 406

View: 9191

Aims to identify and analyse problems related to double taxation of income attributable to cross border partnerships in asymmetrical situations de lege lata. This refers to cases where the same partnership, in across border owner/entity situation, is recognized as a taxable person in one country, but as transparent for tax purposes in the other."
Posted in Double taxation