LEADER 03995oam 2200517 450 001 9910794220903321 005 20220824210336.0 010 $a90-8722-648-9 010 $a90-8722-649-7 035 $a(CKB)4100000011632436 035 $a(MiAaPQ)EBC6414249 035 $a(EXLCZ)994100000011632436 100 $a20210524d2020 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aTax treaties and procedural law /$fedited by Michael Lang, 4 others 210 1$aThe Netherlands :$cIBFD Publications USA, Incorporated,$d[2020] 210 4$d©2020 215 $a1 online resource (313 pages) $cillustrations 311 $a90-8722-647-0 327 $aChapter 1: Domestic procedural law and EU law /$rPollak, C.$g; p. 1-24 327 $aChapter 2: Domestic procedural law and tax treaty law /$rDziwin?ski, K.$g; p. 25-48 327 $aChapter 3: Domestic procedural rules and non-discrimination /$rDimitropoulou, C.$g; p. 49-86 327 $aChapter 4: The role of competent authorities under article 4(3) of the OECD Model Tax Convention /$rStaringer, C.$rMoldaschl, K.$g; p. 87-105 327 $aChapter 5: Articles 10(2) and 11(2) of the OECD Model Tax Convention : direct applicability, refund and the competence of competent authorities to settle the mode of application /$rRosca, I-F.$rRust, A.$g; p. 107-134 327 $aChapter 6: The methods to avoid double taxation and their implementation in domestic law /$rFiala, F.$g; p. 135-151 327 $aChapter 7: Mutual agreement procedures and the implementation of mutual agreements in domestic law /$rJirousek, H.$rStreicher, A.$g; p. 153-176 327 $aChapter 8: Arbitration procedure and the implementation of arbitral awards in domestic law /$rPistone, P.$rPapulova, A.$g; p. 177-205 327 $aChapter 9: Mutual assistance procedure and domestic law /$rSchuch, J.$rOlowska, M.$g; p. 207-232 327 $aChapter 10: The grace clause of article 29(8)(c) of the OECD Model Tax Convention and its procedural aspects /$rVan West, J-P.$g; p. 233-259 327 $aChapter 11: The procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention) /$rUllmann, A.$g; p. 261-283 330 $aThe application of tax treaties relies, to a large extent, on procedural law. While procedural provisions in tax treaties exist, the implementation of tax treaty law generally lies within the procedural autonomy of the contracting states. Domestic procedural law, therefore, is imperative for the implementation of tax treaty benefits. This book analyses several crucial areas concerning the procedural aspects of tax treaty law. The topics covered include: - domestic procedural law and EU law; - domestic procedural law and tax treaty law; - domestic procedural law and non-discrimination; - the implementation of the methods to avoid double taxation in domestic law; - the implementation of mutual agreements in domestic law; - the implementation of arbitration awards in domestic law; - mutual assistance procedures and domestic law; - the role of the competent authorities under the new tiebreaker rule (article 4(3) of the OECD Model Tax Convention); - the "mode of application" for withholding tax limitations (articles 10(2) and 11(2) of the OECD Model Tax Convention); - procedural aspects of the grace clause for potentially abusive triangular structures (article 29(8)(c) of the OECD Model Tax Convention); and - procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention). 606 $aTaxation$xLaw and legislation 615 0$aTaxation$xLaw and legislation. 676 $a354.81150006 702 $aLang$b Michael$f1965- 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bUtOrBLW 906 $aBOOK 912 $a9910794220903321 996 $aTax treaties and procedural law$93758273 997 $aUNINA