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The Implementation and Lasting Effects of the Multilateral Instrument
| The Implementation and Lasting Effects of the Multilateral Instrument |
| Autore | Kofler Georg |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 |
| Descrizione fisica | 1 online resource (1014 pages) |
| Disciplina | 341.484 |
| Altri autori (Persone) |
LangMichael
OwensJeffrey |
| Collana | WU |
| Soggetto topico |
Double taxation
Double taxation--Treaties Treaties |
| ISBN |
9789087227272
9789087227203 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- 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.
1.9.3. 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. 2.6. 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. 3.4.4. 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. 4.4.2. 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. 5.4. Avoidance of permanent establishment status. |
| Record Nr. | UNINA-9910795108903321 |
Kofler Georg
|
||
| Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Implementation and Lasting Effects of the Multilateral Instrument
| The Implementation and Lasting Effects of the Multilateral Instrument |
| Autore | Kofler Georg |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 |
| Descrizione fisica | 1 online resource (1014 pages) |
| Disciplina | 341.484 |
| Altri autori (Persone) |
LangMichael
OwensJeffrey |
| Collana | WU |
| Soggetto topico |
Double taxation
Double taxation--Treaties Treaties |
| ISBN |
9789087227272
9789087227203 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- 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.
1.9.3. 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. 2.6. 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. 3.4.4. 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. 4.4.2. 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. 5.4. Avoidance of permanent establishment status. |
| Record Nr. | UNINA-9910814863003321 |
|
Kofler Georg
|
||
| Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International and EU tax multilateralism : challenges raised by the MLI / / editor, Ana Paula Dourado
| International and EU tax multilateralism : challenges raised by the MLI / / editor, Ana Paula Dourado |
| Pubbl/distr/stampa | Amsterdam, Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (337 pages) |
| Disciplina | 341.484 |
| Soggetto topico |
Double taxation
Double taxation - European Union countries Taxation - Law and legislation |
| ISBN | 90-8722-666-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Introduction: International tax multilateralism or reinforced unilateralism? / Dourado, A.P. ; ; p. 1-11
Chapter 1: Substantive multilateralism in the context of the MLI / García Antón, R. ; ; p. 15-32 Chapter 2: Is there a role for multilateralism regarding the euro in the EMU? / Vanistendael, F.J.G.M. ; ; p. 35-51 Chapter 3: The European Union and tax good governance in a multilateral environment / Lyal, R. ; ; p. 53-66 Chapter 4: Binding coordination in the European Union : status quo and ideas for a brighter future / Arginelli, P. ; ; p. 67-121 Chapter 5: Unveiling the MLI : an analysis of its nature, relationship to covered tax agreements and interpretation in light of the obligations of its parties / Szudoczky, R. Blum, D.W. ; ; p. 125-160 Chapter 6: Obligations to MLI non-signatories within the inclusive framework / Schoueri, L.E. Galdino, G. (Guilherme) ; ; p. 161-196 Chapter 7: Multilateralism and international tax law : the interpretation of tax treaties in light of the multilateral instrument / Prokisch, R. Man, F. Souza de ; ; p. 199-225 Chapter 8: The multilateral instrument and asymmetric choices under articles 12-15 on PE threshold / Brokelind, C. ; ; p. 227-239 Chapter 9: From the guiding principle to the principal purpose test : burden of proof and legal consequences / Gomes, M.L. ; ; p. 243-265 Chapter 10: Implementation and application of the LoB clause in BEPS Action 6/MLI : legal and pragmatic challenges / Kuźniacki, B. ; ; p. 267-292 Chapter 11: Multilateralism in dispute resolution : some thoughts on the OECD multilateral instrument and the EU Dispute Resolution Directive / Govind, S.P. Monsenego, J. (Jérôme) ; ; p. 295-316 |
| Record Nr. | UNINA-9910795393403321 |
| Amsterdam, Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International and EU tax multilateralism : challenges raised by the MLI / / editor, Ana Paula Dourado
| International and EU tax multilateralism : challenges raised by the MLI / / editor, Ana Paula Dourado |
| Pubbl/distr/stampa | Amsterdam, Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (337 pages) |
| Disciplina | 341.484 |
| Soggetto topico |
Double taxation
Double taxation - European Union countries Taxation - Law and legislation |
| ISBN | 90-8722-666-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Introduction: International tax multilateralism or reinforced unilateralism? / Dourado, A.P. ; ; p. 1-11
Chapter 1: Substantive multilateralism in the context of the MLI / García Antón, R. ; ; p. 15-32 Chapter 2: Is there a role for multilateralism regarding the euro in the EMU? / Vanistendael, F.J.G.M. ; ; p. 35-51 Chapter 3: The European Union and tax good governance in a multilateral environment / Lyal, R. ; ; p. 53-66 Chapter 4: Binding coordination in the European Union : status quo and ideas for a brighter future / Arginelli, P. ; ; p. 67-121 Chapter 5: Unveiling the MLI : an analysis of its nature, relationship to covered tax agreements and interpretation in light of the obligations of its parties / Szudoczky, R. Blum, D.W. ; ; p. 125-160 Chapter 6: Obligations to MLI non-signatories within the inclusive framework / Schoueri, L.E. Galdino, G. (Guilherme) ; ; p. 161-196 Chapter 7: Multilateralism and international tax law : the interpretation of tax treaties in light of the multilateral instrument / Prokisch, R. Man, F. Souza de ; ; p. 199-225 Chapter 8: The multilateral instrument and asymmetric choices under articles 12-15 on PE threshold / Brokelind, C. ; ; p. 227-239 Chapter 9: From the guiding principle to the principal purpose test : burden of proof and legal consequences / Gomes, M.L. ; ; p. 243-265 Chapter 10: Implementation and application of the LoB clause in BEPS Action 6/MLI : legal and pragmatic challenges / Kuźniacki, B. ; ; p. 267-292 Chapter 11: Multilateralism in dispute resolution : some thoughts on the OECD multilateral instrument and the EU Dispute Resolution Directive / Govind, S.P. Monsenego, J. (Jérôme) ; ; p. 295-316 |
| Record Nr. | UNINA-9910813815403321 |
| Amsterdam, Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International tax planning / editor Dennis Campbell
| International tax planning / editor Dennis Campbell |
| Pubbl/distr/stampa | London : Kluwer Law Int., 1995 |
| Descrizione fisica | XX, 350 p. ; 24 cm |
| Disciplina | 341.484 |
| ISBN | 90-411-0853-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-990006354590403321 |
| London : Kluwer Law Int., 1995 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International Taxation [[electronic resource] ] : The Indian Perspective / / by Nigam Nuggehalli
| International Taxation [[electronic resource] ] : The Indian Perspective / / by Nigam Nuggehalli |
| Autore | Nuggehalli Nigam |
| Edizione | [1st ed. 2020.] |
| Pubbl/distr/stampa | New Delhi : , : Springer India : , : Imprint : Springer, , 2020 |
| Descrizione fisica | 1 online resource (xi, 112 pages) : illustrations |
| Disciplina | 341.484 |
| Collana | SpringerBriefs in Law |
| Soggetto topico |
Private international law
Conflict of laws Tax accounting Tax laws International law Trade Public finance Private International Law, International & Foreign Law, Comparative Law Business Taxation/Tax Law International Economic Law, Trade Law Financial Law/Fiscal Law |
| ISBN | 81-322-3670-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction: Contracts and tax law -- 1. Indian tax legislation and international tax treaties -- 2. Judiciary, contracts and tax -- 3. Business income and permanent establishment -- 4. International corporate acquisitions and capital gains -- 5. Taxation of cross-border royalty payments -- 6. Taxation of cross-border technical service payments -- 7. Transfer pricing -- 8. General anti-avoidance rules -- 9. Indian international taxation and the OECD initiative on BEPS (Base Erosion and Profit Shifting) -- 10. Conclusion. |
| Record Nr. | UNINA-9910366570503321 |
|
Nuggehalli Nigam
|
||
| New Delhi : , : Springer India : , : Imprint : Springer, , 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International taxation of dividends reconsidered in light of corporate tax integration : proceedings of a seminar organised jointly with OECD in Toronto in 1994 during the 48th Congress of the International Fiscal Association
| International taxation of dividends reconsidered in light of corporate tax integration : proceedings of a seminar organised jointly with OECD in Toronto in 1994 during the 48th Congress of the International Fiscal Association |
| Autore | International Fiscal Association |
| Pubbl/distr/stampa | London : Kluwer Law Int., 1995 |
| Descrizione fisica | ; 20 cm |
| Disciplina | 341.484 |
| Collana | IFA congress seminar series |
| ISBN | 90-411-0871-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-990006353860403321 |
|
International Fiscal Association
|
||
| London : Kluwer Law Int., 1995 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Judicial interpretation of tax treaties : the use of the OECD commentary / / Carlo Garbarino
| Judicial interpretation of tax treaties : the use of the OECD commentary / / Carlo Garbarino |
| Autore | Garbarino Carlo |
| Pubbl/distr/stampa | Cheltenham, England ; ; Northampton, Massachusetts : , : Edward Elgar Publishing, , 2016 |
| Descrizione fisica | 1 online resource (698 pages) : illustrations |
| Disciplina | 341.484 |
| Collana | Elgar Tax Law and Practice Series |
| Soggetto topico | Double taxation |
| ISBN | 1-78536-588-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910149408503321 |
|
Garbarino Carlo
|
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| Cheltenham, England ; ; Northampton, Massachusetts : , : Edward Elgar Publishing, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
L' azione internazionale dello Stato a tutela di non cittadini / Stefania Bariatti
| L' azione internazionale dello Stato a tutela di non cittadini / Stefania Bariatti |
| Autore | BARIATTI, Stefania |
| Pubbl/distr/stampa | Milano, : Giuffrè, 1993 |
| Descrizione fisica | XII, 184 p. ; 24 cm |
| Disciplina | 341.484 |
| Collana | Università degli Studi di Milano, Facoltà di scienze politiche, Istituto di diritto e politica internazionale |
| Soggetto topico | Stranieri - Tutela internazionale |
| ISBN | 88-14-04529-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNISA-990000401970203316 |
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BARIATTI, Stefania
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| Milano, : Giuffrè, 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
L'azione internazionale dello stato a tutela di non cittadini / Stefania Bariatti
| L'azione internazionale dello stato a tutela di non cittadini / Stefania Bariatti |
| Autore | Bariatti, Stefania <1956- > |
| Pubbl/distr/stampa | Milano : Giuffrè, 1993 |
| Descrizione fisica | XIV, 184 p. ; 24 cm |
| Disciplina | 341.484 |
| Collana | Università degli studi di Milano. Facoltà di scienze politiche. Istituto di diritto e politica internazionale |
| Soggetto non controllato | Stranieri - Tutela internazionale |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNINA-990006810530403321 |
|
Bariatti, Stefania <1956- >
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| Milano : Giuffrè, 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
