LEADER 12478nam 22005653 450 001 9910814863003321 005 20231110230632.0 010 $a9789087227272$b(electronic bk.) 010 $z9789087227203 035 $a(MiAaPQ)EBC6805075 035 $a(Au-PeEL)EBL6805075 035 $a(CKB)19421988000041 035 $a(OCoLC)1286428463 035 $a(EXLCZ)9919421988000041 100 $a20211119d2021 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe Implementation and Lasting Effects of the Multilateral Instrument 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2021. 210 4$dİ2021. 215 $a1 online resource (1014 pages) 225 1 $aWU ;$vv.21 311 08$aPrint version: Kofler, Georg The Implementation and Lasting Effects of the Multilateral Instrument Amsterdam : IBFD Publications USA, Incorporated,c2021 9789087227203 327 $aCover -- Title -- Copyright -- Preface -- Part One -- Chapter 1: The Implementation and Lasting Effects of the Multilateral Instrument: General Report -- 1.1. Party to the MLI -- 1.2. Covered Tax Agreements -- 1.3. Hybrid mismatches -- 1.3.1. Transparent entities: Article 3 of the MLI -- 1.3.2. Dual-resident companies: Article 4 of the MLI -- 1.4. Application of methods for elimination of double taxation: Article 5 of the MLI -- 1.5. Treaty abuse -- 1.5.1. Preamble: Article 6 of the MLI -- 1.5.2. Main purpose test: Article 7 of the MLI -- 1.5.3. Simplified limitation on benefits: Article 7 of the MLI -- 1.5.4. Dividend transfer transaction: Article 8 of the MLI -- 1.5.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 1.5.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 1.5.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 1.6. Avoidance of permanent establishment status -- 1.6.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 1.6.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 1.6.3. Splitting-up of contracts: Article 14 of the MLI -- 1.6.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 1.7. Improving dispute resolution, arbitration, corresponding adjustments -- 1.7.1. MAP improvement -- 1.7.2. Arbitration -- 1.7.3. Corresponding adjustments -- 1.8. General policy on options and reservations -- 1.9. Constitutional issues -- 1.9.1. Adoption procedures -- 1.9.2. Subsequent withdrawal or entry of other countries to the MLI. 327 $a1.9.3. Subsequent withdrawal of reservations -- 1.9.4. Consolidated versions of treaties -- 1.9.5. Language issues -- 1.9.6. Conference of the parties -- 1.10. Overall evaluation and future outlook -- Part Two -- Chapter 2: Implementing the Multilateral Instrument in Argentina -- 2.1. Party to the MLI and Covered Tax Agreements -- 2.1.1. Party to the MLI -- 2.1.2. Covered Tax Agreements -- 2.2. Hybrid mismatches -- 2.2.1. Transparent entities: Article 3 of the MLI -- 2.2.2. Dual-resident companies: Article 4 of the MLI -- 2.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 2.3. Treaty abuse -- 2.3.1. Preamble: Article 6 of the MLI -- 2.3.2. Main purpose test: Article 7 of the MLI -- 2.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 2.3.4. Dividend transfer transaction: Article 8 of the MLI -- 2.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 2.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 2.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 2.4. Avoidance of permanent establishment status -- 2.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 2.4.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 2.4.3. Splitting-up of contracts: Article 14 of the MLI -- 2.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 2.5. Improving dispute resolution, arbitration, corresponding adjustments -- 2.5.1. MAP improvement -- 2.5.2. Arbitration -- 2.5.3. Corresponding adjustments. 327 $a2.6. General policy on options and reservations -- 2.7. Constitutional issues -- 2.7.1. Adoption procedures -- 2.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 2.7.3. Subsequent withdrawal of reservations -- 2.7.4. Consolidated versions of treaties -- 2.7.5. Language issues -- 2.7.6. Conference of the parties -- 2.8. Overall evaluation and future outlook -- Chapter 3: Implementing the Multilateral Instrument in Australia -- 3.1. Party to the MLI and Covered Tax Agreements -- 3.1.1. Party to the MLI -- 3.1.2. Covered Tax Agreements -- 3.2. Hybrid mismatches -- 3.2.1. Transparent entities: Article 3 of the MLI -- 3.2.2. Dual-resident companies: Article 4 of the MLI -- 3.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 3.3. Treaty abuse -- 3.3.1. Preamble: Article 6 of the MLI -- 3.3.2. Main purpose test: Article 7 of the MLI -- 3.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 3.3.4. Dividend transfer transaction: Article 8 of the MLI -- 3.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 3.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 3.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 3.4. Avoidance of permanent establishment status -- 3.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 3.4.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 3.4.3. Splitting-up of contracts: Article 14 of the MLI. 327 $a3.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 3.5. Improving dispute resolution, arbitration, corresponding adjustments -- 3.5.1. MAP improvement -- 3.5.2. Arbitration -- 3.5.3. Corresponding adjustments -- 3.6. General policy on options and reservations -- 3.7. Constitutional issues -- 3.7.1. Adoption procedures -- 3.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 3.7.3. Subsequent withdrawal of reservations -- 3.7.4. Consolidated versions of treaties -- 3.7.5. Language issues -- 3.7.6. Conference of the parties -- 3.8. Overall evaluation and future outlook -- Chapter 4: Implementing the Multilateral Instrument in Austria -- 4.1. Party to the MLI and Covered Tax Agreements -- 4.1.1. Party to the MLI -- 4.1.2. Covered Tax Agreements -- 4.2. Hybrid mismatches -- 4.2.1. Transparent entities: Article 3 of the MLI -- 4.2.2. Dual-resident companies: Article 4 of the MLI -- 4.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 4.3. Treaty abuse -- 4.3.1. Preamble: Article 6 of the MLI -- 4.3.2. Main purpose test: Article 7 of the MLI -- 4.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 4.3.4. Dividend transfer transaction: Article 8 of the MLI -- 4.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 4.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 4.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 4.4. Avoidance of permanent establishment status -- 4.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI. 327 $a4.4.2. Artificial avoidance of permanent establishment status through specific activity exemptions: Article 13 of the MLI -- 4.4.3. Splitting-up of contracts: Article 14 of the MLI -- 4.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 4.5. Improving dispute resolution, arbitration, corresponding adjustments -- 4.5.1. MAP improvement -- 4.5.2. Arbitration -- 4.5.3. Corresponding adjustments -- 4.6. General policy on options and reservations -- 4.7. Constitutional issues -- 4.7.1. Adoption procedures -- 4.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 4.7.3. Subsequent withdrawal of reservations -- 4.7.4. Consolidated versions of treaties -- 4.7.5. Language issues -- 4.7.6. Conference of the parties -- 4.8. Overall evaluation and future outlook -- Chapter 5: Implementing the Multilateral Instrument in Belgium -- 5.1. Party to the MLI and Covered Tax Agreements -- 5.1.1. Party to the MLI -- 5.1.2. Covered Tax Agreements -- 5.2. Hybrid mismatches -- 5.2.1. Transparent entities: Article 3 of the MLI -- 5.2.2. Dual-resident companies: Article 4 of the MLI -- 5.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 5.3. Treaty abuse -- 5.3.1. Preamble: Article 6 of the MLI -- 5.3.2. Main purpose test: Article 7 of the MLI -- 5.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 5.3.4. Dividend transfer transaction: Article 8 of the MLI -- 5.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from real property: Article 9 of the MLI -- 5.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 5.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI. 327 $a5.4. Avoidance of permanent establishment status. 330 $aThis book provides an overview of the positions and experiences of 34 select countries with regard to the impact of the MLI on their tax treaty network. 410 0$aWU 606 $aDouble taxation 606 $aDouble taxation--Treaties 606 $aTreaties 615 0$aDouble taxation. 615 0$aDouble taxation--Treaties. 615 0$aTreaties. 676 $a341.484 700 $aKofler$b Georg$01715282 701 $aLang$b Michael$0305851 701 $aOwens$b Jeffrey$0141249 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 912 $a9910814863003321 996 $aThe Implementation and Lasting Effects of the Multilateral Instrument$94109780 997 $aUNINA