LEADER 06343nam 22006853u 450 001 9910493732003321 005 20250628110036.0 035 $a(CKB)5590000000537502 035 $aEBL6696600 035 $a(OCoLC)1313899274 035 $a(AU-PeEL)EBL6696600 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/71639 035 $a(MiAaPQ)EBC6696600 035 $a(ODN)ODN0010074878 035 $a(oapen)doab71639 035 $a(EXLCZ)995590000000537502 100 $a20220617d2021|||| u|| | 101 0 $ager 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aVor der Revolution $eDie Vereinigten Staaten und Die Permanente Intervention in Iran, 1953-1975 210 $aWiesbaden $cSpringer Fachmedien Wiesbaden GmbH$d2021 215 $a1 online resource (736 p.) 225 1 $aGlobale Gesellschaft und Internationale Beziehungen 300 $aDescription based upon print version of record. 311 08$a3-658-33887-3 311 08$a3-658-33888-1 327 $aIntro -- Abkürzungsverzeichnis -- I. Einleitung - Forschungsstand - Fragestellungen -- II. Globalismus und Intervention: Der Aufstieg der USA zur Vormacht in Iran, 1941-1953 -- II. 1. Die Einbeziehung Irans in die amerikanische Sicherheitskonzeption während der Frühphase des Kalten Krieges, 1941-1946 -- II. 2. Initiierung und Etablierung amerikanischer Interventionspolitik in Iran, 1946-1953 -- III. «Permanente Intervention» in der Praxis: Iran als Klientelstaat der USA im Kalten Krieg, 1953-1960 327 $aIII. 1. Intervention und Restauration: Die USA als dominierende Macht im Klientelstaat Iran, 1953-1957 -- III. 2. Intervention und Stabilität: Die USA und Iran zwischen Allianztreue und Reformbedarf, 1957-1960 -- IV. Intervention und Transformation: Die Hochphase des Reformismus in der Iranpolitik der Kennedy-Administration, 1961-1962 -- IV. 1. Die «New Frontier» und die Staaten der Peripherie: Entwicklungshilfe und «Counterinsurgency» -- IV. 2. Die periphere Strategie der Kennedy-Administration im Nahen und Mittleren Osten und der reformistische Impuls in Iran 327 $aIV. 3. Die Kennedy-Administration und das «Amini-Experiment»: Permanente Intervention in reformistischer Absicht -- V. Transformation und monarchische Prärogative: Der Niedergang des amerikanischen Reformismus, 1962-1963 -- V. 1. Das Scheitern des «Amini-Experiments» und die Re-Etablierung der Schah-Autokratie -- V. 2. Reformistischer Interventionismus und strategische Interessen der USA: Hintergründe und Ursachen des Strategiewechsels -- V. 3. «Weiße Revolution» und Aufgabe des reformistischen Interventionismus 327 $aVI. Souveränität und Reform: Vom Klientelstaat zum gleichrangigen Bündnispartner, 1963-1966 -- VI. 1. Autokratische Konsolidierung und außenpolitische Profilierung: Mohammad Rez? und die «Unabhängige Nationale Politik» -- VI. 2. Kredit und Aufrüstung: Die Johnson-Administration und die Militarisierung der amerikanisch-iranischen Beziehungen -- VI. 3. Monarchische Prärogative und iranische Souveränität: Die Ablösung des amerikanischen Militärmonopols in Iran, 1965-1966 -- VII. Souveränität und Ambition: Die Transformation der Beziehungen im Kontext der Emanzipation Irans, 1964-1967 327 $aVII. 1. «Unabhängige Nationale Politik» und die frühe Umsetzung iranischen Vormachtstrebens in der Golfregion, 1964-1967 -- VII. 2. Handlungsautonomie nach innen: Die Ablösung des Klientelstatus und die Durchsetzung monarchischer Dominanz -- VII. 3. Souveränität und Gleichrangigkeit: Das Ende permanenter Intervention und die Transformation der Beziehungen -- VII. 4. Souveränität und ihre Folgen: Die Geburt des «amerikanischen Schahs» -- VIII. «An Unconditional Ally»: Die Etablierung Irans als Stellvertreter westlicher Interessen in der Nahostregion, 1967-1975 327 $aVIII. 1. Aufrüstung ohne Grenzen? Der Weg zum «Blankoscheck» von 1972 330 $aDieses Open-Access-Buch setzt sich zum Ziel, eingebettet in historische Kontexte paralleler Kalter Kriege im globalen und regionalen Rahmen die historische Genese der amerikanisch-iranischen Sonderbeziehungen nach dem Zweiten Weltkrieg und deren Transformation in den drei anschließenden Jahrzehnten zu analysieren. In der Geschichte der Staatenwelt nach dem Zweiten Weltkrieg gibt es wohl kaum ein bilaterales Verhältnis, das eine ähnlich tiefgreifende Kehrtwende von engsten, zwischenzeitlich fast ?besonderen? Beziehungen hin zu gegenseitiger Dämonisierung und unüberwindlich erscheinender Feindschaft erfahren hat, wie dasjenige zwischen den Vereinigten Staaten von Amerika und Iran. Zentraler Bezugspunkt sind dabei die Entscheidungen und die strukturellen Zwänge, die zur engen Anlehnung der amerikanischen Politik an den Hof und die Person des Schahs führten, was die Entfremdung der oppositionellen Kräfte und die Entstehung des Feindbildes USA während der Revolutionsphase zur Folge hatte. Der Autor Roland Popp ist Politischer Berater/Analyst, wohnhaft in Zürich/Schweiz. Seine Themenschwerpunkte sind der gegenwärtige Nahe und Mittlere Osten und Fragen der internationalen Sicherheitspolitik. Er berät Unternehmen bezüglich politischer Risiken und ist häufiger Gast und Interviewpartner im Schweizer Fernsehen. 410 0$aGlobale Gesellschaft und Internationale Beziehungen 517 $aVor der Revolution 606 $aInternational relations$2bicssc 606 $aPolitics & government$2bicssc 607 $aIran$xRelations$zUnited States$xHistory$y20th century 607 $aUnited States$xRelations$zIran$xHistory$y20th century 607 $aIran$xHistory$yPahlavi dynasty, 1925-1979 610 $aKalter Krieg 610 $aVereinigten Staaten von Amerika 610 $aIran 610 $aZweiter Weltkrieg 610 $ainternationale Sicherheitspolitik 610 $aNaher und Mittlere Osten 615 7$aInternational relations 615 7$aPolitics & government 686 $aPOL012000$aPOL059000$2bisacsh 700 $aPopp$b Roland$01237224 801 0$bAU-PeEL 801 1$bAU-PeEL 801 2$bAU-PeEL 906 $aBOOK 912 $a9910493732003321 996 $aVor der Revolution$92872131 997 $aUNINA LEADER 11590nam 22006013 450 001 9911046564103321 005 20240221173154.0 010 $a9789087227821 010 $a9087227825 035 $a(MiAaPQ)EBC30160925 035 $a(Au-PeEL)EBL30160925 035 $a(CKB)24937729400041 035 $a(PPN)270532471 035 $a(OCoLC)1346368266 035 $a(EXLCZ)9924937729400041 100 $a20220930d2022 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aBuilding Global International Tax Law Essays in Honour of Guglielmo Maisto 205 $a1st ed. 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2022. 210 4$d©2022. 215 $a1 online resource (713 pages) 311 08$aPrint version: Pistone, Pasquale Building Global International Tax Law Essays in Honour of Guglielmo Maisto Amsterdam : IBFD Publications USA, Incorporated,c2022 9789087227814 327 $aCover -- Title -- Guglielmo Maisto -- Copyright -- Table of Contents -- Preface -- Part 1: Model Tax Conventions -- Section 1: Treaty Interpretation and General Issues -- Chapter 1: An "International Tax Language" for Tax Treaty Interpretation: Its Histories in Common and Civil Law Discourse -- 1.1. Introduction -- 1.2. Mitchell B. Carroll, the models of the League of Nations (1928 to 1933) and the first income tax treaty of the United States -- 1.3. The classical period of judicial dialogue about international tax language in common law jurisdictions (1946-1990) -- 1.3.1. Kimball v. Commissioner, United States Tax Court (1946) -- 1.3.2. Ostime (Inspector of Taxes) v. Australian Mutual Provident Society, United Kingdom House of Lords (1959) -- 1.3.3. Commissioner of Taxes v. Aktiebolaget Tetra Pak, Appellate Division of the High Court of Rhodesia (1966) -- 1.3.4. Secretary for Inland Revenue v. Downing, Appellate Division of the Supreme Court of South Africa (1975) -- 1.3.5. Thiel v. Federal Commissioner of Taxation, High Court of Australia (1990) -- 1.4. The fusing of international tax language with wider debates about tax treaties -- 1.4.1. Common interpretation -- 1.4.2. The public international law framework for tax treaty interpretation -- 1.4.3. The beneficial owner requirement for tax treaty benefits -- 1.4.4. Monolingualism -- 1.5. Regional tax law -- 1.6. A second period of judicial dialogue, and silence -- Chapter 2: Current Issues in the Use of OECD and UN Commentaries in Tax Treaty Interpretation -- 2.1. Introduction -- 2.2. Later commentaries -- 2.3. UN Commentary -- 2.4. Reservations and observations -- 2.5. Executive deference? -- 2.6. Concluding remarks -- Chapter 3: The Localization of Tax Treaty Interpretation -- 3.1. Introduction -- 3.2. Tax treaty interpretation and the doctrine of precedent. 327 $a3.3. Evidence for the meta-process of establishing an approach to tax treaty interpretation -- 3.4. What if the national approach is wrong? -- 3.5. What can be done about the localization of the approaches to tax treaty interpretation? -- Section 2: Allocation Rules -- Chapter 4: The Scope of Tax Treaties for Tax-Exempt Entities -- 4.1. Introduction -- 4.2. Can a tax-exempt entity invoke the distributive rules of tax treaties? -- 4.3. Can a tax-exempt entity which, for this reason, cannot be regarded as a resident under article 4(1), invoke the non-discrimination clause? -- 4.4. Conclusion -- Chapter 5: Trusts as Collective Investment Vehicles -- 5.1. Introduction -- 5.2. Trusts in India -- 5.3. Evolution of trusts and their use as CIVs -- 5.4. Types of trusts -- 5.5. Taxation of trusts in India: An overview -- 5.5.1. Private trusts -- 5.6. History of CIVs in India -- 5.7. Trust as a CIV -- 5.8. Tax regimes and use of trust structures for CIVs -- 5.9. Mutual funds -- 5.9.1. Taxation of mutual funds -- 5.10. Venture capital funds (VCFs) -- 5.10.1. Taxation of VCFs -- 5.11. AIFs -- 5.11.1. Taxation of AIFs -- 5.12. REITs and InvITs (together referred to as business trusts) -- 5.12.1. Taxation of business trusts -- 5.13. Treaty eligibility for CIVs: Fiscally transparent entities? -- 5.14. OECD CIV Report -- 5.15. Substance in CIVs -- 5.16. Conclusion -- Chapter 6: International Taxation of Trusts after the BEPS Project and MLI Provisions -- 6.1. Introduction -- 6.2. Tax treaty entitlement of trusts -- 6.3. The Partnership Report -- 6.4. BEPS Project Action 2: Neutralizing the Effects of Hybrid Mismatch Arrangements -- 6.5. Scope and effectiveness of the transparent entity clause in relation to trusts -- 6.5.1. Potentially unresolved cases of double non-taxation -- 6.5.2. The interactions between article 1(2) and other attributive rules. 327 $a6.5.3. Is favouring the position of the state of residence really justified? -- 6.6. Article 1(3): The saving clause -- 6.7. Other topics of interest -- 6.8. Conclusion -- Chapter 7: The Tax Treaty Treatment of Software Payments -- 7.1. Introduction -- 7.2. The discussion at the United Nations Committee of Experts on International Cooperation in Tax Matters -- 7.3. The Indian Supreme Court decision in Engineering Analysis Centre of Excellence Pvt. Ltd v. CIT & -- ANR -- 7.4. Conclusion -- Chapter 8: The Faltering Legitimacy of the Place of Physical Presence as a Tax Nexus for Active Income -- 8.1. Introduction -- 8.2. The need for international tax coordination on the place of exercise of activity -- 8.3. The place of exercise of employment for remote workers -- 8.4. The implications of remote working for the taxation of business profits -- 8.5. The remote exercise of activity for entertainers and sportspersons -- 8.6. The need for a change in the place of exercise of the activity as a tax nexus for active income -- Chapter 9: Employment Income under Tax Treaty Law and the Impact of the COVID-19 Pandemic -- 9.1. Extraordinary times require extraordinary measures? -- 9.2. Income of cross-border workers that cannot perform their work due to COVID-19 restrictions (e.g. wage subsidies for employers) -- 9.3. Stranded worker: Exceeding days-of-presence threshold due to travel restrictions -- 9.4. Special provisions in some bilateral treaties that deal with the situation of cross-border workers -- 9.5. Teleworking from abroad, i.e. working remotely from one jurisdiction for an employer in another jurisdiction -- 9.6. Concluding summary -- Chapter 10: Individuals: The Forgotten Taxpayers ina BEPS Scenario -- 10.1. Introduction -- 10.2. Residence of individuals -- 10.2.1. The concept of residence for tax treaty purposes. 327 $a10.2.2. Residence and worldwide taxation -- 10.3. Relocation of individuals -- 10.3.1. Transfer of residence and BEPS effects -- 10.3.2. Transfer of residence and allocation of taxing rights -- 10.4. Conclusion -- Section 3: Other Model Tax Treaty Clauses -- Chapter 11: Permissible Limitations on Foreign Tax Credit Relief in Bilateral Income Tax Treaties -- 11.1. Introduction -- 11.2. Common touchpoints of articles 23A and 23B -- 11.3. The challenges posed by credit systems and reference to domestic law -- 11.3.1. General comments -- 11.3.2. Addressing conflicts of source of income -- 11.3.3. Design features -- 11.3.4. Quantitative restriction -- 11.3.4.1. Alternative minimum tax decisions -- 11.3.4.2. Base erosion and anti-abuse tax -- 11.3.4.3. Global intangible low-taxed income -- 11.3.5. Separate levies -- 11.3.5.1. Net investment income tax -- 11.3.5.2. Base erosion and anti-abuse tax -- 11.3.6. Definitional concepts: "Income tax" -- 11.3.6.1. General -- 11.3.6.2. Modification of net gain requirement -- 11.3.6.3. New attribution (jurisdictional) rule -- 11.3.6.4. Credit for "in lieu of" taxes -- 11.3.6.5. Rationale for net gain revisions and attribution requirement -- 11.3.6.6. Relevance for double taxation relief articles of treaties -- 11.4. Conclusion -- Chapter 12: The Role of "Commercial Reasons" and "Economic Reality" in the Principal Purpose Test under Article 29(9) of the 2017 OECD Model -- 12.1. Introduction -- 12.2. The structure of article 29(9) of the OECD Model (and any GAAR) -- 12.2.1. The dual nature of GAARs: The "teleological element" and the threshold -- 12.2.2. Is a treaty GAAR needed, and what is its effect? -- 12.2.3. The role of "motives" in the application of the GAAR -- 12.2.3.1. "Subjective elements" under tax law -- 12.2.3.2. The tax motive and the threshold of a GAAR. 327 $a12.2.3.3. Commercial reasons and the "object and purpose" of a treaty provision -- 12.2.3.4. Economic reality, economic substance and economic activity -- 12.3. The PPT -- 12.3.1. Objective and subjective elements of the first prong -- 12.3.2. Principal and ancillary purposes -- 12.4. The "object and purpose of the relevant provisions" -- 12.4.1. General and specific purposes of tax treaties and provisions -- 12.4.2. General purposes of tax treaty provisions -- 12.4.2.1. Eliminating double taxation and (double) non-taxation -- 12.4.2.2. Enhancing economic relationships -- 12.4.2.3. Specific purposes of tax treaty provisions -- 12.4.2.4. Commercial reasons, economic reality and the object and purpose of the relevant treaty provisions -- 12.5. Burden of proof -- 12.6. Conclusion -- Part 2: Bilateral Tax Treaties and National Law -- Section 1: Bilateral Tax Treaties -- Chapter 13: A History of Brazilian Tax Treaty Policy -- 13.1. Introduction -- 13.1.1. Background of Brazilian tax treaties -- 13.2. First Brazilian tax treaties -- 13.3. Stages and goals of Brazilian tax treaty policy -- 13.4. Brazilian treaties recently concluded: The influence of the BEPS Project -- 13.5. Intercountry influence -- 13.6. Impact on and of international institutions and organizations -- Chapter 14: Selected Issues from the Six Treaties Concluded by the Netherlands between 1948 and 1952 -- 14.1. Introduction -- 14.1.1. The 1954 J.B.J. Peeters treatise on international tax law in the Netherlands -- 14.1.2. Six Dutch treaties concluded between 1948 and 1952 -- 14.2. Other income -- 14.2.1. Location of the "residual income" rule -- 14.2.2. Effect of an upfront principal distributive rule -- 14.2.3. Sample texts for an upfront principal distributive rule -- 14.2.4. Effect of an upfront principal distributive rule -- 14.2.5. Advantages of an upfront principal distributive rule. 327 $a14.3. Structure. 330 $aThe ongoing global tax governance is bringing international tax law to unprecedented levels of coordination, backed up by technical consultations with stakeholders. 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