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: 1048

Posted in Business & Economics

OECD Arbitration in Tax Treaty Law

Schriftenreihe IStR Band 111

Author: Alicja Majdanska,Laura Turcan

Publisher: Linde Verlag GmbH

ISBN: 3709409594

Category: Law

Page: 768

View: 5478

Arbitration: the solution to tackle cross-border tax disputes From the increasing integration of the world economy and the lack of rules to govern the taxation of multinational enterprises to cross-border tax disputes: arbitration is one potential solution. Arbitration is not a new development in the international tax arena, but it has not yet been widely implemented in practice. In the last few years, the concept of arbitration in tax matters was revived, mainly following the OECD/G20 BEPS Project, as well as the EU Action Plan on Corporate Taxation. Now arbitration is expected to play a more significant role and enhance the existing framework of cross-border tax dispute resolution. „OECD Arbitration in Tax Treaty Law” constitutes a comprehensive compendium on international tax arbitration and provides in-depth analysis of all relevant aspects of the topic. The introductory chapters provide background information on tax arbitration and comparisons with other areas of law. The book also takes stock of the recent developments in this area within the OECD, the EU, the UN and the United States. It addresses the main concerns that have been raised with regard to arbitration, and compares and contrasts the design of various arbitration clauses. It also considers potential future developments. This compendium on international tax arbitration shows one way how to tackle the rising tide of cross-border tax disputes.
Posted in Law

Interpretation of Tax Treaties under International Law

Author: F. A. Engelen

Publisher: IBFD

ISBN: 9076078726

Category: Double taxation

Page: 590

View: 9251

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

Staatsrechtslehrer des 20. Jahrhunderts

Deutschland - Österreich - Schweiz

Author: Peter Häberle,Michael Kilian,Heinrich Amadeus Wolff

Publisher: Walter de Gruyter GmbH & Co KG

ISBN: 3110303787

Category: Law

Page: 1080

View: 8369

This compendium presents the most important 20th century scholars in the German-speaking world in the field of public law. The work provides both personal and professional portraits of key legal figures, whose biographies are vividly tied the ebb and flow of constitutional principles.
Posted in Law

Besteuerung ausländischer Künstler

ein Ratgeber für Kulturveranstalter und Künstler

Author: Rainer Bode

Publisher: N.A

ISBN: N.A

Category: Artists

Page: 185

View: 3633

Posted in Artists

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: 8875

Posted in Double taxation

The Impact of Community Law on Tax Treaties:Issues and Solutions

Author: Pasquale Pistone

Publisher: Kluwer Law International B.V.

ISBN: 9041198601

Category: Business & Economics

Page: 405

View: 3800

Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.
Posted in Business & Economics

Außensteuergesetz Doppelbesteuerungsabkommen

Author: Isabel Bauernschmitt,Katharina Becker,Tanja Creed, M.I.Tax,Katrin Dorn,Jochen Ettinger,Frauke Maren Foddanu,Marion Frotscher, M.I.Tax,Fabian G. Gaffron,Sylvia Galke,Florian Haase, M.I.Tax,Adrian Hans,Matthias Hofacker, M.I.Tax,Florian Kaiser,Robert Kroschewski,Alexander Linn, MBR,Bernadette Mai, LL.M. oec.,Dagmar Möller-Gosoge,Dieter Niehaves,Kurt von Pannwitz,Felix Reiche,Bastian Ruge, LL.M.,Thomas Rupp,Oliver Schmidt,Birgit Schrock,Nina Schütte, LL.M.,Martin Wenz

Publisher: C.F. Müller GmbH

ISBN: 3811442740

Category: Fiction

Page: 1600

View: 6121

Präziser Zugriff auf die Instrumente des internationalen Steuerrechts: AStG und DBA in einem Band! Für die Beurteilung eines internationalen Steuersachverhalts kommt es nicht nur auf die genaue Anwendung des AStG, sondern auch auf die Kenntnis der DBA an. Der Heidelberger Kommentar bietet mit einer systematischen, praxisnahen Kommentierung des AStG und des OECD-Musterabkommens in einem Band einen präzisen 1. Zugriff auf die Instrumente des internationalen Steuerrechts und somit Entlastung in der Steuerpraxis. Die Neuauflage berücksichtigt: - die Fortschritte beim OECD-BEPS-Projekt - die neue deutsche Verhandlungsgrundlage für DBA - den Beschluss des BVerfG vom 15.12.2015 zum Treaty Override Im ersten Teil des Kommentars wird das AStG erläutert, das in viele Steuertatbestände eingreift und als äußerst kompliziert gilt. Der Schwerpunkt liegt auf der Darstellung praxisrelevanter Probleme der Unternehmen, wie z.B. Verrechnungspreise oder Hinzurechnungsbesteuerung. Der zweite Teil enthält die Kommentierung des OECD-Musterabkommens mit den wichtigsten Besonderheiten und Abweichungen der mit anderen europäischen Staaten, USA, Japan und China geschlossenen DBA vom OECD-MA.
Posted in Fiction

Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe

Author: Matthias Valta

Publisher: Mohr Siebeck

ISBN: 9783161526855

Category: Law

Page: 678

View: 1425

Das Internationale Steuerrecht muss mit dem Netz der Doppelbesteuerungsabkommen verschiedene Verteilungskonflikte ausgleichen: vertikal zwischen Staat und Burger (Doppelbesteuerung), aber auch horizontal zwischen den Staaten. Matthias Valta entwickelt Massstabe anhand der Steuerrechtfertigung und der Philosophie John Rawls und erganzt und verbindet diese mit legitimationstheoretischen Uberlegungen sowie okonomischen und entwicklungstheoretischen Erkenntnissen. Die notwendige Autonomie der Staaten in der Belastungshohe wird dabei herausgearbeitet und als "Aquivalenzneutralitat" okonomisch erprobt. Auf dieser Basis werden zuerst die Strukturen und Methodennormen des Internationalen Steuerrechts rekonstruiert und bewertet. In einem zweiten Schritt werden die Verteilungsnormen einer Detailanalyse unterzogen. Diese Analyse orientiert sich nicht nur an den aktuellen Musterabkommen, sondern beinhaltet auch eine empirische Analyse der Abkommenspraxis reprasentativ ausgewahlter Lander.
Posted in Law

Tax Treaty Interpretation

Author: Michael Lang

Publisher: Kluwer Law International B.V.

ISBN: 9041198571

Category: Business & Economics

Page: 398

View: 7694

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

Double Taxation and the League of Nations

Author: Sunita Jogarajan

Publisher: Cambridge University Press

ISBN: 1108381820

Category: Law

Page: N.A

View: 7921

Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.
Posted in Law

German Tax and Business Law

Author: Marco Ardizzoni

Publisher: Sweet & Maxwell

ISBN: 9780421913301

Category: Commercial law

Page: 662

View: 3467

Providing treatment of landlord and tenant matters, this book covers both commercial and residential issues. The reader is informed with the changing complexities of legislation and case law in this area. The coverage of cases and legislation is complemented by practical advice on issues facing practitioners in their daily work
Posted in Commercial law

Taxation of Intercompany Dividends Under Tax Treaties and EU Law

Author: Guglielmo Maisto

Publisher: IBFD

ISBN: 9087221398

Category: Corporations

Page: 1050

View: 7373

"Taxation of Intercompany Dividends under Tax Treaties and EU Law, comprising the proceedings and working documents of an annual seminar held in Milan on 1 October 2011, is a detailed and comprehensive study on the taxation of cross-border dividend distributions."--Extracted from publisher website on March 27, 2015.
Posted in Corporations

Europäisches Steuerrecht

Author: Helmut Rehm,Jürgen Nagler

Publisher: Springer-Verlag

ISBN: 3834968285

Category: Business & Economics

Page: 289

View: 3540

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.
Posted in Business & Economics

Individuals' Income Under Double Taxation Conventions

A Brazilian Approach

Author: Daniel Vitor Bellan

Publisher: Kluwer Law International B.V.

ISBN: 9041132783

Category: Law

Page: 439

View: 6038

This book analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy.
Posted in Law