Author: Eduardo Baistrocchi

Publisher: Cambridge University Press

ISBN: 1108150381

Category: Law

Page: N.A

View: 1458

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.
Read More

Author: Helmut Loukota,Albert J. Rädler,Josef Schuch,Franz Wassermeyer,Gerald Toifl,Christoph Urtz

Publisher: Kluwer Law International B.V.

ISBN: 9041107045

Category: Business & Economics

Page: 250

View: 4844

The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arise in this context.
Read More

An Analysis of Article 21 of the OECD Model Convention

Author: Alexander Bosman

Publisher: Kluwer Law International

ISBN: 9789041166104

Category: Law

Page: 610

View: 3158

Bilateral tax treaties are often, to a greater or lesser extent, based on the OECD Model Convention. Among the distributive rules with respect to taxation of income which are laid down in Chapter III of that model, Article 21 assigns the tax jurisdiction in respect of "other income" - understood to mean items of income which are not dealt with in other provisions of the tax treaty - to the residence state in accordance with the main rule underlying the OECD Model, thus ensuring that no income falls outside the scope of the treaty. This study provides a comprehensive analysis of Article 21 of the OECD Model. In extensive detail, and with reference to case law from a number of jurisdictions and to statements of various authorities and official documents, the author shows how Article 21 operates in relation to the other distributive rules of the OECD Model and bilateral tax treaties based thereon. The analysis considers such items of income as the following in relation to Article 21: - income from immovable property; - business profits; - profits from shipping, inland waterways transport, and air transport; - dividends, interest, and royalties; - capital gains; and - income from employment. In addition, the author examines the significance of the OECD Commentaries for the interpretation of tax treaties, the "other income" article in other model conventions, and notable deviations from Article 21 among bilateral tax treaties. An appendix offers well-grounded recommendations on how to potentially amend the wording of Article 21 and the related commentary and how the application of the article can be improved. Although underexposed in the tax law literature heretofore, the "other income" article raises important international taxation issues that remain problematic or unresolved. Tax lawyers, government officials, and other interested professionals will find here a penetrating analysis that goes a long way towards clarifying the characterisation of income that resists the standard categories defined in tax treaties.
Read More

Author: Charles I. Kingson,Cynthia A. Blum

Publisher: Aspen Publishers

ISBN: N.A

Category: Business & Economics

Page: 739

View: 4386

Created for today's courses, this new book is the only one to include the most recent tax laws and teach the subject the way it is actually practiced today. By offering both the 'insider' and 'outsider' perspectives, The authors greatly reduce the intimidation factor that characterizes this area of study. Both comprehensible and comprehensive, International Taxation does an excellent job of conveying an understanding of the underlying structure of international tax. Special Features: this engaging new casebook helps students do what practitioners do - find patterns, identlify conflicts, make characterizations, and allocate tax attributes. the book focuses on core topics and help students make important connections between theory and practice. the material builds in complexity, giving instructors great flexibility in structuring their course. the book's flexibility also enables you to choose the scope and depth of coverage. Helpful pedagogical aids include: excellent problems; numerical examples; notes; charts and exhibits, As well as letters from prominent firms To The government; and legislative history.
Read More

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: 9080

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.
Read More

Author: Manuel Pires

Publisher: Kluwer Law International

ISBN: N.A

Category: Business & Economics

Page: 325

View: 5239

Due to the keen interest elicited by the 1983 OECD publication Taxation of Immovable Property, a new survey was initiated by a joint effort of the OECD & the Lincoln Institute of Land Policy, with the support of the International Association of Assessing Officers. The survey has the two-fold purpose of providing a concise introduction to property taxation in the fourteen countries included in the study, as well as presenting a useful comparative analysis of the major features of property taxes in diverse jurisdictions.
Read More

A Source State Perspective

Author: Richard Snoeij

Publisher: Kluwer Law International B.V.

ISBN: 9041194339

Category: Law

Page: 378

View: 4198

An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the wealth of a nation and competing in the marketplace with private investors, has attracted growing and wide attention. This book is the first in-depth analysis of the international tax aspects of sovereign wealth investors, and serves as a comprehensive guide to designing tax policy, from a source State perspective, toward inbound sovereign wealth investment. Drawing on a wide range of relevant sources, including international instruments, domestic tax legislation, administrative practice, (international) case law and the writings of highly qualified publicists, the author fully addresses the following aspects of the subject: – the definition, functions, legal form, governance, home State tax status, etc. of sovereign wealth investors; – tax policy considerations and objectives (i.e., neutrality, equity and international attractiveness) from a source State perspective vis-à-vis foreign sovereign wealth investors; and – the potential impact of the sovereign immunity principle, bilateral tax treaties and European (Union) law on source States’ ability to achieve these tax policy objectives in relation to foreign sovereign wealth investors. The conceptual framework developed by the author will greatly assist source States in introducing new tax policy or in evaluating or reconsidering their existing tax policy vis-à-vis foreign sovereign wealth investors. In addition, practitioners, academics and (home States of) sovereign wealth investors will welcome this first authoritative analysis of an important but insufficiently understood subject in international tax.
Read More

Author: Dennis Weber

Publisher: Kluwer Law International B.V.

ISBN: 9041124020

Category: Law

Page: 290

View: 8906

This unique book investigates the extent tot which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. A Member State's right to protect its taxing authority and tax jurisdiction may collide with a Union citizen's right to free movement under Community law. The author shows what at the national level is viewed as abuse may often be viewed from an EC law perspective as invoking the Treaty freedoms. As his starting point, the author describes relevant Community law as it stands at present, whereby Member States are exclusively authorized to determine the types, tax bases, rates, and procedural aspects of direct taxes. He goes on to examine the possibilities offered by primary EC law to cross-border taxpayers who seek to avoid tax, basing his presentation on an in-depth analysis of the tax and non-tax case law of the Court of Justice of the European Communities. Among the issues raised in the course of the analysis are the following: applicability of each of the freedoms of the citizen, of goods, of workers, of establishment, of services, and of capital;tests entailed by Community law: the economic activity test, the artificiality test, and the substance test;the extent to which holding and letterbox companies may invoke the freedom of movement; andthe fiscal cohesion justification. The author describes the implicit concept of avoidance that the Court apparently uses by examining its tax and non-tax decisions in avoidance-like cases, thus offering a valuable discussion of whether the anti-abuse doctrine development by the Court is a principle of Community law. In its thorough investigation of a major current manifestation of the emblematic conflict between state taxing authority and personal freedom, this thoughtful and well-researched analysis will be of great value to tax professionals, officials, and academics not only on Europe but wherever this fundamental problem in tax law applies.
Read More

The Use of the OECD Commentary

Author: Carlo Garbarino

Publisher: Edward Elgar Publishing

ISBN: 1785365886

Category: Law

Page: 704

View: 3436

Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Read More

Schriftenreihe IStR Band 111

Author: Alicja Majdanska,Laura Turcan

Publisher: Linde Verlag GmbH

ISBN: 3709409594

Category: Law

Page: 768

View: 8310

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.
Read More

Author: Paul R. McDaniel,James R. Repetti,Diane M. Ring

Publisher: Wolters Kluwer Law & Business

ISBN: 1454847972

Category: Business & Economics

Page: 256

View: 2599

Introduction to United States International Taxation, Sixth Edition, presents the basic principles and rules of the United States international tax system in brief and manageable form. This title is a joint publication with Kluwer Law International (KLI). Key Features: Introduces the application of U.S. income and wealth transfer tax systems with regard to taxpayers investing or transacting business in the U.S. and other countries Includes overview of the U.S. income tax system Gives references to the Internal Revenue Code provisions under discussion, and to the Treasure Regulations issued interpreting the statutory rules Highlights significant administrative announcements of the Internal Revenue Service (revenue rulings and revenue procedures), as well as case law Covers in detail the important changes made by the 2004 Jobs Act
Read More

Author: Marjaana Helminen

Publisher: Kluwer Law International B.V.

ISBN: 9041132066

Category: Law

Page: 281

View: 5174

The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including: and• Payments made under dividend-stripping arrangements. and• Fictitious profit distributions. and• Economic benefits in the context of transfer pricing. and• Returns on debt-equity hybrids. and• Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law. The approaches adopted in different statesand’ national tax law are covered by a more general analysis. The comprehensive coverage and practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.
Read More

Schriftenreihe IStR Band 97

Author: Eric Kemmeren,Peter Essers,Daniel S. Smit,Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alfred Storck,Jeffrey Owens

Publisher: Linde Verlag GmbH

ISBN: 3709407362

Category: Law

Page: 384

View: 7276

A Global Overview of International Tax Disputes on DTC 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-three most important tax treaty cases which were decided in 2014 around the world. The systematic structure of each case allows the easy and efficient study and comparison of the various applications and interpretation of tax treaties in different regimes. Never before have tax treaty court decisions around the world been presented in such a comprehensive and structured way. With the continuously increasing importance of tax treaties, the proposed book is a valuable resource and a must for all practitioners, multinational businesses, policy makers, tax administrators, judges and academics who are active in tax treaty case law.
Read More

37542 to 39025 (Registered) II:1238 to 1254 (Filed and Recorded)

Author: United Nations

Publisher: United Nations Publications

ISBN: 9789219100046

Category:

Page: 788

View: 6466

In accordance with Article 102 of the Charter and the relevant General Assembly Resolutions, every treaty and international agreement registered or filed and recorded with the Secretariat since 1946 is published in the United Nations Treaty Series. This Index covers the treaties and international agreements contained in volumes 2151 to 2200 of the Series.
Read More

Author: Lorenzo Riccardi

Publisher: Springer Science & Business Media

ISBN: 3319002759

Category: Law

Page: 270

View: 2443

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.
Read More