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[null,"1.","Record Nr.",null,"UNINA9911046564103321"]
[null,null,"Autore",null,"Pistone Pasquale"]
[null,null,"Titolo",null,"Building Global International Tax Law Essays in Honour of Guglielmo Maisto"]
[null,null,"Pubbl/distr/stampa",null,"Amsterdam : , : IBFD Publications USA, Incorporated, , 2022"]
[{"$nulls":4},"©2022"]
[null,null,"ISBN",null,"9789087227821"]
[{"$nulls":4},"9087227825"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (713 pages)"]
[null,null,"Disciplina",null,"343.04"]
[null,null,"Soggetti",null,"Taxation - Law and legislation"]
[{"$nulls":4},"Trusts and trustees - Taxation - law and legislations"]
[{"$nulls":4},"Conflict of laws - Taxation"]
[{"$nulls":4},"Double taxation"]
[{"$nulls":4},"Taxation - law and legislations"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Cover -- 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 -- "]
[{"$nulls":4},"1.6. A second period of judicial dialogue, and silence -- Chapter 2: Current Issues in the Use of OECD and UN Commentaries in Tax Treaty Interpretation -- 2.1. Introduction -- 2.2. Later commentaries -- 2.3. UN Commentary -- 2.4. Reservations and observations -- 2.5. Executive deference? -- 2.6. Concluding remarks -- Chapter 3: The Localization of Tax Treaty Interpretation -- 3.1. Introduction -- 3.2. Tax treaty interpretation and the doctrine of precedent."]
[{"$nulls":4},"3.3. 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."]
[{"$nulls":4},"6.5.3. Is favouring the position of the state of residence really justified? -- 6.6. Article 1(3): The saving clause -- 6.7. Other topics of interest -- 6.8. Conclusion -- Chapter 7: The Tax Treaty Treatment of Software Payments -- 7.1. Introduction -- 7.2. The discussion at the United Nations Committee of Experts on International Cooperation in Tax Matters -- 7.3. The Indian Supreme Court decision in Engineering Analysis Centre of Excellence Pvt. Ltd v. CIT &amp -- ANR -- 7.4. Conclusion -- Chapter 8: The Faltering Legitimacy of the Place of Physical Presence as a Tax Nexus for Active Income -- 8.1. Introduction -- 8.2. The need for international tax coordination on the place of exercise of activity -- 8.3. The place of exercise of employment for remote workers -- 8.4. The implications of remote working for the taxation of business profits -- 8.5. The remote exercise of activity for entertainers and sportspersons -- 8.6. The need for a change in the place of exercise of the activity as a tax nexus for active income -- Chapter 9: Employment Income under Tax Treaty Law and the Impact of the COVID-19 Pandemic -- 9.1. Extraordinary times require extraordinary measures? -- 9.2. Income of cross-border workers that cannot perform their work due to COVID-19 restrictions (e.g. wage subsidies for employers) -- 9.3. Stranded worker: Exceeding days-of-presence threshold due to travel restrictions -- 9.4. Special provisions in some bilateral treaties that deal with the situation of cross-border workers -- 9.5. Teleworking from abroad, i.e. working remotely from one jurisdiction for an employer in another jurisdiction -- 9.6. "]
[{"$nulls":4},"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."]
[{"$nulls":4},"10.2.2. Residence and worldwide taxation -- 10.3. Relocation of individuals -- 10.3.1. Transfer of residence and BEPS effects -- 10.3.2. Transfer of residence and allocation of taxing rights -- 10.4. Conclusion -- Section 3: Other Model Tax Treaty Clauses -- Chapter 11: Permissible Limitations on Foreign Tax Credit Relief in Bilateral Income Tax Treaties -- 11.1. Introduction -- 11.2. Common touchpoints of articles 23A and 23B -- 11.3. The challenges posed by credit systems and reference to domestic law -- 11.3.1. General comments -- 11.3.2. Addressing conflicts of source of income -- 11.3.3. Design features -- 11.3.4. Quantitative restriction -- 11.3.4.1. Alternative minimum tax decisions -- 11.3.4.2. Base erosion and anti-abuse tax -- 11.3.4.3. Global intangible low-taxed income -- 11.3.5. Separate levies -- 11.3.5.1. Net investment income tax -- 11.3.5.2. Base erosion and anti-abuse tax -- 11.3.6. Definitional concepts: \"Income tax\" -- 11.3.6.1. General -- 11.3.6.2. Modification of net gain requirement -- 11.3.6.3. New attribution (jurisdictional) rule -- 11.3.6.4. Credit for \"in lieu of\" taxes -- 11.3.6.5. Rationale for net gain revisions and attribution requirement -- 11.3.6.6. Relevance for double taxation relief articles of treaties -- 11.4. Conclusion -- Chapter 12: The Role of \"Commercial Reasons\" and \"Economic Reality\" in the Principal Purpose Test under Article 29(9) of the 2017 OECD Model -- 12.1. Introduction -- 12.2. The structure of article 29(9) of the OECD Model (and any GAAR) -- 12.2.1. The dual nature of GAARs: The \"teleological element\" and the threshold -- 12.2.2. Is a treaty GAAR needed, and what is its effect? -- 12.2.3. The role of \"motives\" in the application of the GAAR -- 12.2.3.1. \"Subjective elements\" under tax law -- 12.2.3.2. The tax motive and the threshold of a GAAR."]
[{"$nulls":4},"12.2.3.3. 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 "]
[{"$nulls":4},"distributive rule."]
[{"$nulls":4},"14.3. Structure."]
[null,null,null,"Sommario/riassunto","The ongoing global tax governance is bringing international tax law to unprecedented levels of coordination, backed up by technical consultations with stakeholders. This book in honour of Guglielmo Maisto is the outcome of a theoretical and practical research project involving all its contributors, which rank among the most authoritative experts of international tax law."]