The Improper Use of Tax Treaties by Contracting States Tax Treaty Dodging (IBFD Doctoral Series Volume 60) |
Autore | Ferreira Vanessa Arruda |
Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 |
Descrizione fisica | 1 online resource (357 pages) |
Collana | IBFD Doctoral |
Soggetto topico |
Double taxation - Treaties
Taxation - Law and legislation - Interpretation and construction Fiscal policy |
ISBN |
90-8722-722-1
90-8722-723-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Acknowledgements -- Abstract -- Abbreviations -- Chapter 1: Introduction -- 1.1. Aim and scope of the study -- 1.2. Relevance and originality of the study -- 1.3. Research question -- 1.4. Methodology -- 1.5. Structure of the book -- Part 1: The Phenomenon of Tax Treaty Dodging -- Chapter 2: The Genesis of the Phenomenon -- 2.1. Introduction -- 2.2. The origins of the phenomenon -- 2.2.1. The need for a subtle "backdoor" alternative for opportunistic countries -- 2.2.2. Tax treaty dodging as a subtle backdoor solution -- 2.3. Observation of the phenomenon throughout the decades: A historic study of the literature -- 2.3.1. The 1960s and 1970s -- 2.3.2. The 1980s -- 2.3.3. The 1990s -- 2.3.4. The 2000s and 2010s -- 2.3.5. What now? -- 2.4. The reason for labelling the phenomenon the "improper use of tax treaties by contracting states: tax treaty dodging" -- 2.5. Concluding remarks -- Chapter 3: A Phenomenology: The Functioning of Tax Treaty Dodging -- 3.1. Introduction -- 3.2. The conditions for the phenomenon: An open door to tax treaty dodging practices -- 3.2.1. Tax treaty gaps (as first condition) -- 3.2.1.1. State sovereignty limited by customary international law and self-imposed unilateral limitations -- 3.2.1.2. State sovereignty and the text of tax treaties -- 3.2.1.3. Exercising sovereign rights within the treaty gaps -- 3.2.2. Ambulatory interpretation (as second condition) -- 3.3. Types of tax treaty dodging -- 3.3.1. Legislative dodging -- 3.3.1.1. Redetermination of the constitutive elements of taxliability (as first legislative dodging method) -- 3.3.1.1.1. Reattribution of income -- 3.3.1.1.2. Redesign and creation of taxes -- 3.3.1.1.3. Change of tax rates -- 3.3.1.1.4. Exit taxes on substantial shareholding -- 3.3.1.1.5. Foreign tax credits.
3.3.1.2. Redefining undefined treaty terms (as second legislative dodging method) -- 3.3.1.2.1. Scope of the method: Actions in line with the context in article 3(2) -- 3.3.1.2.2. Residence -- 3.3.1.2.3. Immovable property -- 3.3.1.2.4. Dividends -- 3.3.1.2.5. Interest -- 3.3.1.2.6. Employment and pension income -- 3.3.1.3. Legislative omission: Treaty underride (as third legislative dodging method) -- 3.3.2. Executive dodging -- 3.3.2.1. Passive dodging: Tolerating treaty shopping schemes -- 3.3.2.2. Dodging through public-private agreements -- 3.3.2.3. Executive interpretative dodging -- 3.3.2.3.1. Brazil -- 3.3.2.3.2. France -- 3.3.2.3.3. China -- 3.3.2.3.4. Australia -- 3.3.3. Judicial dodging? -- 3.4. Effects of tax treaty dodging -- 3.5. Concluding remarks -- Part 2: The Legal Assessment of Tax Treaty Dodging -- Chapter 4: Tax Treaty Dodging from the Perspective of International Law -- 4.1. Introduction -- 4.2. Tax treaty dodging as an illegitimate act -- 4.2.1. The principles of treaty interpretation in international law as a limitation to tax treaty dodging -- 4.2.2. The principle of good faith as a limitation to tax treaty dodging -- 4.2.3. The principle prohibiting the abuse of rights as a limitation to tax treaty dodging -- 4.2.4. The principle of reciprocity as a limitation to tax treaty dodging -- 4.2.5. Obligation not to defeat the object and purpose of a treaty prior to its entry into force as a limitation to tax treaty dodging -- 4.2.6. Taxpayers' fundamental rights as a limitation to tax treaty dodging -- 4.2.7. Bilateral investment treaties as a limitation to tax treaty dodging -- 4.2.8. Answer to the first part of the research question -- 4.3. Tax treaty dodging versus the legitimate exercise of rights: The dividing line -- 4.3.1. Elements of the principles of treaty interpretation in international law -- 4.3.1.1. Good faith. 4.3.1.2. Context -- 4.3.1.3. Subsequent agreements -- 4.3.1.4. Subsequent practice -- 4.3.1.5. Reciprocity -- 4.3.1.6. Object and purpose -- 4.3.1.7. Supplementary means of interpretation -- 4.3.2. Honesty, reasonableness, fairness and malicious intent as elements of the principle of good faith -- 4.3.3. Reciprocity -- 4.3.4. Excessive tax burden as an element of taxpayers' fundamental rights and expropriation clauses in bilateral investment treaties -- 4.3.5. Legitimate expectations as an element of the principle of good faith, article 18 of the Vienna Convention and bilateral investment treaties -- 4.3.6. Answer to the research sub-question -- 4.4. Tax treaty dodging versus direct violation of the wording of tax treaties -- 4.4.1. The origins of the discussions: The Melford case (1982) -- 4.4.2. Beyond Melford (1982) -- 4.5. Concluding remarks -- Part 3: The Way Forward: Addressing Tax Treaty Dodging -- Chapter 5: Available Measures -- 5.1. Introduction -- 5.2. Measures available to contracting states -- 5.2.1. Official protest by the offended state -- 5.2.1.1. Avoiding the effects of acquiescence -- 5.2.1.2. Avoiding the effects of subsequent practice -- 5.2.2. Mutual agreement procedure -- 5.2.3. Termination or suspension on the basis of the Vienna Convention -- 5.2.3.1. Termination or suspension of a treaty as a consequence of its material breach -- 5.2.3.2. Termination or withdrawal as a consequence of a fundamental change of circumstances -- 5.2.4. Termination on the basis of article 32 of the OECD Model (2017) -- 5.2.5. The ILC Draft Articles on Responsibility of States for Internationally Wrongful Acts (and bringing a claim before the International Court of Justice) -- 5.2.6. Bringing a claim before the court of the offending state -- 5.2.7. Unilateral measures: Countermeasures and retorsion -- 5.2.8. Static interpretation. 5.2.9. Tax treaty provisions addressing later changes in domestic law -- 5.3. Measures available to taxpayers -- 5.3.1. Mutual agreement procedure and arbitration (offered under tax treaties and bilateral investment treaties) -- 5.3.2. Bringing a claim before an international tribunal -- 5.3.3. Bringing a claim before the courts of a contracting state -- 5.4. Concluding remarks -- Chapter 6: Conclusion and Recommendations -- 6.1. Conclusion -- 6.2. Recommendations -- References -- Other Titles in the IBFD Doctoral Series. |
Altri titoli varianti | Improper Use of Tax Treaties by Contracting States Tax Treaty Dodging |
Record Nr. | UNINA-9910794505803321 |
Ferreira Vanessa Arruda | ||
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The Improper Use of Tax Treaties by Contracting States Tax Treaty Dodging (IBFD Doctoral Series Volume 60) |
Autore | Ferreira Vanessa Arruda |
Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 |
Descrizione fisica | 1 online resource (357 pages) |
Collana | IBFD Doctoral |
Soggetto topico |
Double taxation - Treaties
Taxation - Law and legislation - Interpretation and construction Fiscal policy |
ISBN |
90-8722-722-1
90-8722-723-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Acknowledgements -- Abstract -- Abbreviations -- Chapter 1: Introduction -- 1.1. Aim and scope of the study -- 1.2. Relevance and originality of the study -- 1.3. Research question -- 1.4. Methodology -- 1.5. Structure of the book -- Part 1: The Phenomenon of Tax Treaty Dodging -- Chapter 2: The Genesis of the Phenomenon -- 2.1. Introduction -- 2.2. The origins of the phenomenon -- 2.2.1. The need for a subtle "backdoor" alternative for opportunistic countries -- 2.2.2. Tax treaty dodging as a subtle backdoor solution -- 2.3. Observation of the phenomenon throughout the decades: A historic study of the literature -- 2.3.1. The 1960s and 1970s -- 2.3.2. The 1980s -- 2.3.3. The 1990s -- 2.3.4. The 2000s and 2010s -- 2.3.5. What now? -- 2.4. The reason for labelling the phenomenon the "improper use of tax treaties by contracting states: tax treaty dodging" -- 2.5. Concluding remarks -- Chapter 3: A Phenomenology: The Functioning of Tax Treaty Dodging -- 3.1. Introduction -- 3.2. The conditions for the phenomenon: An open door to tax treaty dodging practices -- 3.2.1. Tax treaty gaps (as first condition) -- 3.2.1.1. State sovereignty limited by customary international law and self-imposed unilateral limitations -- 3.2.1.2. State sovereignty and the text of tax treaties -- 3.2.1.3. Exercising sovereign rights within the treaty gaps -- 3.2.2. Ambulatory interpretation (as second condition) -- 3.3. Types of tax treaty dodging -- 3.3.1. Legislative dodging -- 3.3.1.1. Redetermination of the constitutive elements of taxliability (as first legislative dodging method) -- 3.3.1.1.1. Reattribution of income -- 3.3.1.1.2. Redesign and creation of taxes -- 3.3.1.1.3. Change of tax rates -- 3.3.1.1.4. Exit taxes on substantial shareholding -- 3.3.1.1.5. Foreign tax credits.
3.3.1.2. Redefining undefined treaty terms (as second legislative dodging method) -- 3.3.1.2.1. Scope of the method: Actions in line with the context in article 3(2) -- 3.3.1.2.2. Residence -- 3.3.1.2.3. Immovable property -- 3.3.1.2.4. Dividends -- 3.3.1.2.5. Interest -- 3.3.1.2.6. Employment and pension income -- 3.3.1.3. Legislative omission: Treaty underride (as third legislative dodging method) -- 3.3.2. Executive dodging -- 3.3.2.1. Passive dodging: Tolerating treaty shopping schemes -- 3.3.2.2. Dodging through public-private agreements -- 3.3.2.3. Executive interpretative dodging -- 3.3.2.3.1. Brazil -- 3.3.2.3.2. France -- 3.3.2.3.3. China -- 3.3.2.3.4. Australia -- 3.3.3. Judicial dodging? -- 3.4. Effects of tax treaty dodging -- 3.5. Concluding remarks -- Part 2: The Legal Assessment of Tax Treaty Dodging -- Chapter 4: Tax Treaty Dodging from the Perspective of International Law -- 4.1. Introduction -- 4.2. Tax treaty dodging as an illegitimate act -- 4.2.1. The principles of treaty interpretation in international law as a limitation to tax treaty dodging -- 4.2.2. The principle of good faith as a limitation to tax treaty dodging -- 4.2.3. The principle prohibiting the abuse of rights as a limitation to tax treaty dodging -- 4.2.4. The principle of reciprocity as a limitation to tax treaty dodging -- 4.2.5. Obligation not to defeat the object and purpose of a treaty prior to its entry into force as a limitation to tax treaty dodging -- 4.2.6. Taxpayers' fundamental rights as a limitation to tax treaty dodging -- 4.2.7. Bilateral investment treaties as a limitation to tax treaty dodging -- 4.2.8. Answer to the first part of the research question -- 4.3. Tax treaty dodging versus the legitimate exercise of rights: The dividing line -- 4.3.1. Elements of the principles of treaty interpretation in international law -- 4.3.1.1. Good faith. 4.3.1.2. Context -- 4.3.1.3. Subsequent agreements -- 4.3.1.4. Subsequent practice -- 4.3.1.5. Reciprocity -- 4.3.1.6. Object and purpose -- 4.3.1.7. Supplementary means of interpretation -- 4.3.2. Honesty, reasonableness, fairness and malicious intent as elements of the principle of good faith -- 4.3.3. Reciprocity -- 4.3.4. Excessive tax burden as an element of taxpayers' fundamental rights and expropriation clauses in bilateral investment treaties -- 4.3.5. Legitimate expectations as an element of the principle of good faith, article 18 of the Vienna Convention and bilateral investment treaties -- 4.3.6. Answer to the research sub-question -- 4.4. Tax treaty dodging versus direct violation of the wording of tax treaties -- 4.4.1. The origins of the discussions: The Melford case (1982) -- 4.4.2. Beyond Melford (1982) -- 4.5. Concluding remarks -- Part 3: The Way Forward: Addressing Tax Treaty Dodging -- Chapter 5: Available Measures -- 5.1. Introduction -- 5.2. Measures available to contracting states -- 5.2.1. Official protest by the offended state -- 5.2.1.1. Avoiding the effects of acquiescence -- 5.2.1.2. Avoiding the effects of subsequent practice -- 5.2.2. Mutual agreement procedure -- 5.2.3. Termination or suspension on the basis of the Vienna Convention -- 5.2.3.1. Termination or suspension of a treaty as a consequence of its material breach -- 5.2.3.2. Termination or withdrawal as a consequence of a fundamental change of circumstances -- 5.2.4. Termination on the basis of article 32 of the OECD Model (2017) -- 5.2.5. The ILC Draft Articles on Responsibility of States for Internationally Wrongful Acts (and bringing a claim before the International Court of Justice) -- 5.2.6. Bringing a claim before the court of the offending state -- 5.2.7. Unilateral measures: Countermeasures and retorsion -- 5.2.8. Static interpretation. 5.2.9. Tax treaty provisions addressing later changes in domestic law -- 5.3. Measures available to taxpayers -- 5.3.1. Mutual agreement procedure and arbitration (offered under tax treaties and bilateral investment treaties) -- 5.3.2. Bringing a claim before an international tribunal -- 5.3.3. Bringing a claim before the courts of a contracting state -- 5.4. Concluding remarks -- Chapter 6: Conclusion and Recommendations -- 6.1. Conclusion -- 6.2. Recommendations -- References -- Other Titles in the IBFD Doctoral Series. |
Altri titoli varianti | Improper Use of Tax Treaties by Contracting States Tax Treaty Dodging |
Record Nr. | UNINA-9910816695803321 |
Ferreira Vanessa Arruda | ||
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Inclusive global tax governance in the post-beps era / / Sieb Kingma |
Autore | Kingma Sieb |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Amsterdam, Netherlands : , : IBFD Publications USA, Incorporated, , [2020] |
Descrizione fisica | 1 online resource (545 pages) : illustrations |
Disciplina | 343.04 |
Soggetto topico | Financial statements |
ISBN |
90-8722-654-3
90-8722-655-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Chapter 1: Introduction to tax accounting / van den Berg, T. ; ; p. 1-53
Chapter 2: Definition of income taxes / Eberhartinger, E. Patloch-Kofler, A. Höltschl, E. ; ; p. 55-74 Chapter 3: Book-to-tax differences : permanent and temporary / Flöring, E. Smolsky, K. ; ; p. 75-89 Chapter 4: Current tax and prior year adjustments / Baggerman, K. ; ; p. 91-118 Chapter 5: Deferred taxes / Fourie, R. ; ; p. 119-162 Chapter 6: Deferred tax asset recognition / Partyka, M. Molina, J. ; ; p. 163-189 Chapter 7: Tax exposures / De Grave, K. Miller, S. Pellegrine, P. ; ; p. 191-224 Chapter 8: Disclosure notes / Gerven, P. van Imming, F. ; ; p. 225-282 Chapter 9: Special items / Koek, M. Berg, T. van den ; ; p. 283-370 Chapter 10: Banks and other financial institutions / An, Y.H. ; ; p. 371-409 Chapter 11: Case study / Jurek, H. ; ; p. 411-444 |
Record Nr. | UNINA-9910794220303321 |
Kingma Sieb | ||
Amsterdam, Netherlands : , : IBFD Publications USA, Incorporated, , [2020] | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Inclusive global tax governance in the post-beps era / / Sieb Kingma |
Autore | Kingma Sieb |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Amsterdam, Netherlands : , : IBFD Publications USA, Incorporated, , [2020] |
Descrizione fisica | 1 online resource (545 pages) : illustrations |
Disciplina | 343.04 |
Soggetto topico | Financial statements |
ISBN |
90-8722-654-3
90-8722-655-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Chapter 1: Introduction to tax accounting / van den Berg, T. ; ; p. 1-53
Chapter 2: Definition of income taxes / Eberhartinger, E. Patloch-Kofler, A. Höltschl, E. ; ; p. 55-74 Chapter 3: Book-to-tax differences : permanent and temporary / Flöring, E. Smolsky, K. ; ; p. 75-89 Chapter 4: Current tax and prior year adjustments / Baggerman, K. ; ; p. 91-118 Chapter 5: Deferred taxes / Fourie, R. ; ; p. 119-162 Chapter 6: Deferred tax asset recognition / Partyka, M. Molina, J. ; ; p. 163-189 Chapter 7: Tax exposures / De Grave, K. Miller, S. Pellegrine, P. ; ; p. 191-224 Chapter 8: Disclosure notes / Gerven, P. van Imming, F. ; ; p. 225-282 Chapter 9: Special items / Koek, M. Berg, T. van den ; ; p. 283-370 Chapter 10: Banks and other financial institutions / An, Y.H. ; ; p. 371-409 Chapter 11: Case study / Jurek, H. ; ; p. 411-444 |
Record Nr. | UNINA-9910821411803321 |
Kingma Sieb | ||
Amsterdam, Netherlands : , : IBFD Publications USA, Incorporated, , [2020] | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Inside the EU Code of Conduct Group |
Autore | Nouwen Martijn F |
Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 |
Descrizione fisica | 1 online resource (625 pages) |
Soggetto topico |
Business enterprises - Taxation - European Union countries
Business enterprises - Taxation |
ISBN |
90-8722-706-X
90-8722-707-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | Inside the EU Code of Conduct Group |
Record Nr. | UNINA-9910794652403321 |
Nouwen Martijn F | ||
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Inside the EU Code of Conduct Group |
Autore | Nouwen Martijn F |
Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 |
Descrizione fisica | 1 online resource (625 pages) |
Soggetto topico |
Business enterprises - Taxation - European Union countries
Business enterprises - Taxation |
ISBN |
90-8722-706-X
90-8722-707-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | Inside the EU Code of Conduct Group |
Record Nr. | UNINA-9910826696703321 |
Nouwen Martijn F | ||
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties |
Autore | Bossuyt Jasper |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 |
Descrizione fisica | 1 online resource (1577 pages) |
Collana | IBFD Doctoral |
Soggetto topico |
Double taxation - OECD countries - Treaties - Interpretation and construction
International business enterprises - Taxation - Law and legislation - OECD countries - Interpretation and construction Double imposition Double taxation International business enterprises - Taxation - Law and legislation |
Soggetto genere / forma |
Academic theses.
Treaties. Thèses et écrits académiques. |
ISBN |
90-8722-740-X
90-8722-739-6 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Foreword -- Abbreviations -- Chapter 1: General Introduction -- 1.1. Preliminary observations -- 1.2. Fundamental problem and relevance of the research project -- 1.3. Research question -- 1.4. State of the art -- 1.5. Research hypothesis -- 1.6. Research objective -- 1.7. Scope of the research -- 1.8. Methodology and structure of the research project -- 1.9. Research questions -- Part 1: Extrinsic Instruments -- Chapter 2: Introduction to Part 1 -- Chapter 3: Model Conventions and Their Commentaries -- 3.1. Purpose and role of the commentaries to model conventions -- 3.1.1. Introduction -- 3.1.2. League of Nations -- 3.1.2.1. Brief history of the work of the League of Nations and its Fiscal Committee -- 3.1.2.2. 1927 and 1928 model conventions -- 3.1.2.3. 1933 and 1935 Model Conventions -- 3.1.2.4. 1943 Mexico and 1946 London Model Conventions -- 3.1.2.5. Interim conclusion -- 3.1.3. Organisation for European Economic Co-operation (OEEC) -- 3.1.3.1. Brief history of the work of the OEEC leading up to the Four Reports -- 3.1.3.2. Objectives of the Fiscal Committee -- 3.1.3.3. Methodology -- 3.1.3.4. Deviations from the consensus article -- 3.1.3.5. Legal foundation -- 3.1.3.6. Interim conclusion -- 3.1.4. Organisation for Economic Co-operation and Development (OECD) -- 3.1.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital -- 3.1.4.1.1. Objectives of the Fiscal Committee -- 3.1.4.1.2. Methodology -- 3.1.4.1.3. Legal foundation -- 3.1.4.2. 1977-2017 Model Double Taxation Convention on Income and Capital -- 3.1.4.2.1. Objectives of the Committee on Fiscal Affairs -- 3.1.4.2.2. Methodology -- 3.1.4.2.3. Legal foundation -- 3.1.4.3. Interim conclusion.
3.1.4.4. Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting -- 3.1.5. Interim conclusion -- 3.2. Types of commentaries -- 3.2.1. Introduction -- 3.2.2. League of Nations -- 3.2.2.1. 1927-1928 Model Conventions -- 3.2.2.1.1. Background to a term or provision -- 3.2.2.1.2. Alternative provisions -- 3.2.2.1.3. Description of a term or provision -- 3.2.2.1.4. Purposive clarifications -- 3.2.2.1.5. Examples of a term or provision -- 3.2.2.1.6. Compelling clarifications -- 3.2.2.1.7. Dissenting opinions -- 3.2.2.2. 1933 and 1935 Model Conventions -- 3.2.2.3. 1943 Mexico and 1946 London Drafts -- 3.2.2.3.1. Background information on a term or provision -- 3.2.2.3.2. Alternative provisions -- 3.2.2.3.3. Descriptive clarifications -- 3.2.2.3.4. Purposive clarifications -- 3.2.2.3.5. Effects of a term or provision -- 3.2.2.3.6. Examples of a term or provision -- 3.2.2.3.7. Recommendatory clarifications -- 3.2.2.3.8. Compelling clarifications -- 3.2.3. Organisation for European Economic Co-operation -- 3.2.3.1. Background information of a term or provision -- 3.2.3.2. Alternative provisions -- 3.2.3.3. Descriptive clarifications -- 3.2.3.4. Purposive clarifications -- 3.2.3.5. Effects of a term or provision -- 3.2.3.6. Examples of a term or provision -- 3.2.3.7. Deviations -- 3.2.3.8. Recommendatory clarifications -- 3.2.3.9. Compelling clarifications -- 3.2.3.9.1. Confirming the ordinary meaning -- 3.2.3.9.2. Widening the ordinary meaning -- 3.2.3.9.3. Confining the ordinary meaning -- 3.2.3.10. Special cases -- 3.2.3.10.1. Dividend and interest income -- 3.2.4. OECD -- 3.2.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital -- 3.2.4.1.1. Background information to a term or provision -- 3.2.4.1.2. Descriptive clarifications -- 3.2.4.1.3. Alternative provisions. 3.2.4.1.4. Purposive clarifications -- 3.2.4.1.5. Effects of a term or provision -- 3.2.4.1.6. Examples of a term or provision -- 3.2.4.1.7. Recommendatory clarifications -- 3.2.4.1.8. Compelling clarifications -- 3.2.4.1.9. Reservations -- 3.2.4.1.10. Interim conclusion -- 3.2.4.2. 1977-2014 Model Double Taxation Convention on Income and Capital -- 3.2.4.2.1. Background information of a term or provision -- 3.2.4.2.2. Descriptive clarifications -- 3.2.4.2.3. Alternative provisions -- 3.2.4.2.4. Purposive clarifications -- 3.2.4.2.5. Effects of a term or provision -- 3.2.4.2.6. Examples of a term or provision -- 3.2.4.2.7. Recommendatory clarifications -- 3.2.4.2.8. Compelling clarifications -- 3.2.4.2.8.1. Confirming the ordinary meaning -- 3.2.4.2.8.2. Widening the ordinary meaning -- 3.2.4.2.8.3. Confining the ordinary meaning -- 3.2.4.2.9. Integrated cases -- 3.2.4.2.9.1. Liable to tax -- 3.2.4.2.9.2. Permanent establishment -- 3.2.4.2.9.3. Attribution of profits to permanent establishments -- 3.2.4.2.9.4. Dividend and interest income -- 3.2.4.2.9.5. Beneficial ownership -- 3.2.4.2.9.6. Preventing tax avoidance -- 3.2.4.2.9.7. Know-how and software -- 3.2.4.2.9.8. Income from employment -- 3.2.4.2.9.9. Entertainer and sportsperson -- 3.2.4.2.9.10. Non-discrimination -- 3.2.4.2.9.11. Mutual agreement procedure -- 3.2.4.2.9.12. Exchange of information -- 3.2.4.2.10. Observations -- 3.2.4.2.10.1. 1977 OECD Commentary -- 3.2.4.2.10.2. 2014 OECD Commentary -- 3.2.4.2.11. Interim conclusion -- 3.2.5. Interim conclusion -- 3.3. References to extrinsic instruments in the OECD Commentaries -- 3.3.1. OECD Transfer Pricing Guidelines -- 3.3.1.1. Purpose and role in light of articles 7 and 9 of the OECD Model -- 3.3.1.1.1. The Carroll Report and the 1933 and 1935 Draft Model Conventions -- 3.3.1.1.2. Section 45 of the IRC and the 1935 Treasury Regulations. 3.3.1.1.3. Articles 7(2) and 9(1) of the OECD Model and their predecessors -- 3.3.1.1.4. 1968 Treasury Regulations -- 3.3.1.1.5. 1979 OECD Report on Transfer Pricing and Multinational Enterprises -- 3.3.1.1.6. 1988 US Treasury "White paper" -- 3.3.1.1.7. 1995 Transfer Pricing Guidelines -- 3.3.1.1.8. 2010 Transfer Pricing Guidelines -- 3.3.1.1.9. 2017 Transfer Pricing Guidelines -- 3.3.1.2. Legal foundation -- 3.3.1.3. References to Transfer Pricing Guidelines in the OECD Commentaries -- 3.3.1.3.1. Arm's length principle between associatedenterprises: Article 9 of the OECD Model -- 3.3.1.3.2. Attribution of profits to permanentestablishments: Article 7 of the OECD Model -- 3.3.1.3.3. Sample mutual agreement for arbitration:Article 25 of the OECD Model -- 3.3.2. OECD Reports -- 3.3.3. Interim conclusion -- 3.4. Interim conclusion on chapter 3 -- Chapter 4: Implementation of the OECD Commentaries by the Executive Branch -- 4.1. OECD Commentaries as point of reference during treaty negotiations -- 4.1.1. National tax treaty policy -- 4.1.1.1. Recognition of the Commentaries for negotiation purposes -- 4.1.1.2. Recognition of specific commentaries for negotiation purposes -- 4.1.1.3. Recognition of the Transfer Pricing Guidelines and OECD reports for negotiation purposes -- 4.1.1.4. Interim conclusion -- 4.1.2. Guidance conveyed to legislature in view of treaty approval -- 4.1.2.1. Recognition of the OECD Commentaries for negotiation purposes -- 4.1.2.2. Recognition of specific commentaries for negotiation purposes -- 4.1.2.3. Interim conclusion -- 4.1.3. Interim conclusion -- 4.2. OECD Commentaries as instrument for the interpretation of tax treaties -- 4.2.1. Implementation in bilateral instruments -- 4.2.1.1. Treaty or Protocol -- 4.2.1.1.1. General interpretive clause -- 4.2.1.1.1.1. National model conventions -- 4.2.1.1.1.2. Individual tax treaties. 4.2.1.1.2. Specific interpretive clauses -- 4.2.1.1.3. References to Transfer Pricing Guidelines and OECD reports -- 4.2.1.1.4. Interim conclusion -- 4.2.1.2. Other bilateral instruments -- 4.2.1.2.1. Memoranda of understanding/exchange of letters/exchange of notes -- 4.2.1.2.2. Joint Guidance relating to the Belgium-Netherlands Income and Capital Tax Treaty -- 4.2.1.2.3. Competent authority agreement -- 4.2.1.2.4. Interim conclusion -- 4.2.2. Implementation in unilateral instruments -- 4.2.2.1. National tax treaty policy -- 4.2.2.1.1. Recognition of the Commentaries for interpretation purposes -- 4.2.2.1.2. Recognition of specific commentaries for interpretation purposes -- 4.2.2.1.3. Recognition of the Transfer Pricing Guidelines and OECD reports for interpretation purposes -- 4.2.2.1.4. Interim conclusion -- 4.2.2.2. Guidance presented to legislative branch in view of treaty approval -- 4.2.2.2.1. Indifference vis-à-vis the type of clarification and the conformity with the ordinary meaning of treaty terms and provisions -- 4.2.2.2.2. Indifference vis-à-vis the explicit recognition of the Commentaries as an interpretive instrument -- 4.2.2.2.3. Divergent and inconsistent recourse to the Commentaries for the interpretation of undefined treaty terms -- 4.2.2.2.4. Transfer Pricing Guidelines and OECD reports -- 4.2.2.2.5. Interim conclusion -- 4.2.2.3. General administrative positions on individual tax treaties -- 4.2.2.4. Individual administrative positions regarding interpretation of tax treaties -- 4.2.3. Interim conclusion -- 4.3. Interim conclusion on chapter 4 -- Chapter 5: Conclusion on Part 1 -- Part 2: Legal Status of Extrinsic Instruments under International Law -- Chapter 6: Introduction to Part 2 -- Chapter 7: Potential Relevant Sources of International Law -- 7.1. Legal status of OECD recommendations and Transfer Pricing Guidelines. 7.1.1. Recommendations as a form of "soft law". |
Record Nr. | UNINA-9910795868303321 |
Bossuyt Jasper | ||
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties |
Autore | Bossuyt Jasper |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 |
Descrizione fisica | 1 online resource (1577 pages) |
Disciplina | 343.0526 |
Collana | IBFD Doctoral |
Soggetto topico |
Double taxation - OECD countries - Treaties - Interpretation and construction
International business enterprises - Taxation - Law and legislation - OECD countries - Interpretation and construction Double imposition Double taxation International business enterprises - Taxation - Law and legislation |
Soggetto genere / forma |
Academic theses.
Treaties. Thèses et écrits académiques. |
ISBN |
90-8722-740-X
90-8722-739-6 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Foreword -- Abbreviations -- Chapter 1: General Introduction -- 1.1. Preliminary observations -- 1.2. Fundamental problem and relevance of the research project -- 1.3. Research question -- 1.4. State of the art -- 1.5. Research hypothesis -- 1.6. Research objective -- 1.7. Scope of the research -- 1.8. Methodology and structure of the research project -- 1.9. Research questions -- Part 1: Extrinsic Instruments -- Chapter 2: Introduction to Part 1 -- Chapter 3: Model Conventions and Their Commentaries -- 3.1. Purpose and role of the commentaries to model conventions -- 3.1.1. Introduction -- 3.1.2. League of Nations -- 3.1.2.1. Brief history of the work of the League of Nations and its Fiscal Committee -- 3.1.2.2. 1927 and 1928 model conventions -- 3.1.2.3. 1933 and 1935 Model Conventions -- 3.1.2.4. 1943 Mexico and 1946 London Model Conventions -- 3.1.2.5. Interim conclusion -- 3.1.3. Organisation for European Economic Co-operation (OEEC) -- 3.1.3.1. Brief history of the work of the OEEC leading up to the Four Reports -- 3.1.3.2. Objectives of the Fiscal Committee -- 3.1.3.3. Methodology -- 3.1.3.4. Deviations from the consensus article -- 3.1.3.5. Legal foundation -- 3.1.3.6. Interim conclusion -- 3.1.4. Organisation for Economic Co-operation and Development (OECD) -- 3.1.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital -- 3.1.4.1.1. Objectives of the Fiscal Committee -- 3.1.4.1.2. Methodology -- 3.1.4.1.3. Legal foundation -- 3.1.4.2. 1977-2017 Model Double Taxation Convention on Income and Capital -- 3.1.4.2.1. Objectives of the Committee on Fiscal Affairs -- 3.1.4.2.2. Methodology -- 3.1.4.2.3. Legal foundation -- 3.1.4.3. Interim conclusion.
3.1.4.4. Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting -- 3.1.5. Interim conclusion -- 3.2. Types of commentaries -- 3.2.1. Introduction -- 3.2.2. League of Nations -- 3.2.2.1. 1927-1928 Model Conventions -- 3.2.2.1.1. Background to a term or provision -- 3.2.2.1.2. Alternative provisions -- 3.2.2.1.3. Description of a term or provision -- 3.2.2.1.4. Purposive clarifications -- 3.2.2.1.5. Examples of a term or provision -- 3.2.2.1.6. Compelling clarifications -- 3.2.2.1.7. Dissenting opinions -- 3.2.2.2. 1933 and 1935 Model Conventions -- 3.2.2.3. 1943 Mexico and 1946 London Drafts -- 3.2.2.3.1. Background information on a term or provision -- 3.2.2.3.2. Alternative provisions -- 3.2.2.3.3. Descriptive clarifications -- 3.2.2.3.4. Purposive clarifications -- 3.2.2.3.5. Effects of a term or provision -- 3.2.2.3.6. Examples of a term or provision -- 3.2.2.3.7. Recommendatory clarifications -- 3.2.2.3.8. Compelling clarifications -- 3.2.3. Organisation for European Economic Co-operation -- 3.2.3.1. Background information of a term or provision -- 3.2.3.2. Alternative provisions -- 3.2.3.3. Descriptive clarifications -- 3.2.3.4. Purposive clarifications -- 3.2.3.5. Effects of a term or provision -- 3.2.3.6. Examples of a term or provision -- 3.2.3.7. Deviations -- 3.2.3.8. Recommendatory clarifications -- 3.2.3.9. Compelling clarifications -- 3.2.3.9.1. Confirming the ordinary meaning -- 3.2.3.9.2. Widening the ordinary meaning -- 3.2.3.9.3. Confining the ordinary meaning -- 3.2.3.10. Special cases -- 3.2.3.10.1. Dividend and interest income -- 3.2.4. OECD -- 3.2.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital -- 3.2.4.1.1. Background information to a term or provision -- 3.2.4.1.2. Descriptive clarifications -- 3.2.4.1.3. Alternative provisions. 3.2.4.1.4. Purposive clarifications -- 3.2.4.1.5. Effects of a term or provision -- 3.2.4.1.6. Examples of a term or provision -- 3.2.4.1.7. Recommendatory clarifications -- 3.2.4.1.8. Compelling clarifications -- 3.2.4.1.9. Reservations -- 3.2.4.1.10. Interim conclusion -- 3.2.4.2. 1977-2014 Model Double Taxation Convention on Income and Capital -- 3.2.4.2.1. Background information of a term or provision -- 3.2.4.2.2. Descriptive clarifications -- 3.2.4.2.3. Alternative provisions -- 3.2.4.2.4. Purposive clarifications -- 3.2.4.2.5. Effects of a term or provision -- 3.2.4.2.6. Examples of a term or provision -- 3.2.4.2.7. Recommendatory clarifications -- 3.2.4.2.8. Compelling clarifications -- 3.2.4.2.8.1. Confirming the ordinary meaning -- 3.2.4.2.8.2. Widening the ordinary meaning -- 3.2.4.2.8.3. Confining the ordinary meaning -- 3.2.4.2.9. Integrated cases -- 3.2.4.2.9.1. Liable to tax -- 3.2.4.2.9.2. Permanent establishment -- 3.2.4.2.9.3. Attribution of profits to permanent establishments -- 3.2.4.2.9.4. Dividend and interest income -- 3.2.4.2.9.5. Beneficial ownership -- 3.2.4.2.9.6. Preventing tax avoidance -- 3.2.4.2.9.7. Know-how and software -- 3.2.4.2.9.8. Income from employment -- 3.2.4.2.9.9. Entertainer and sportsperson -- 3.2.4.2.9.10. Non-discrimination -- 3.2.4.2.9.11. Mutual agreement procedure -- 3.2.4.2.9.12. Exchange of information -- 3.2.4.2.10. Observations -- 3.2.4.2.10.1. 1977 OECD Commentary -- 3.2.4.2.10.2. 2014 OECD Commentary -- 3.2.4.2.11. Interim conclusion -- 3.2.5. Interim conclusion -- 3.3. References to extrinsic instruments in the OECD Commentaries -- 3.3.1. OECD Transfer Pricing Guidelines -- 3.3.1.1. Purpose and role in light of articles 7 and 9 of the OECD Model -- 3.3.1.1.1. The Carroll Report and the 1933 and 1935 Draft Model Conventions -- 3.3.1.1.2. Section 45 of the IRC and the 1935 Treasury Regulations. 3.3.1.1.3. Articles 7(2) and 9(1) of the OECD Model and their predecessors -- 3.3.1.1.4. 1968 Treasury Regulations -- 3.3.1.1.5. 1979 OECD Report on Transfer Pricing and Multinational Enterprises -- 3.3.1.1.6. 1988 US Treasury "White paper" -- 3.3.1.1.7. 1995 Transfer Pricing Guidelines -- 3.3.1.1.8. 2010 Transfer Pricing Guidelines -- 3.3.1.1.9. 2017 Transfer Pricing Guidelines -- 3.3.1.2. Legal foundation -- 3.3.1.3. References to Transfer Pricing Guidelines in the OECD Commentaries -- 3.3.1.3.1. Arm's length principle between associatedenterprises: Article 9 of the OECD Model -- 3.3.1.3.2. Attribution of profits to permanentestablishments: Article 7 of the OECD Model -- 3.3.1.3.3. Sample mutual agreement for arbitration:Article 25 of the OECD Model -- 3.3.2. OECD Reports -- 3.3.3. Interim conclusion -- 3.4. Interim conclusion on chapter 3 -- Chapter 4: Implementation of the OECD Commentaries by the Executive Branch -- 4.1. OECD Commentaries as point of reference during treaty negotiations -- 4.1.1. National tax treaty policy -- 4.1.1.1. Recognition of the Commentaries for negotiation purposes -- 4.1.1.2. Recognition of specific commentaries for negotiation purposes -- 4.1.1.3. Recognition of the Transfer Pricing Guidelines and OECD reports for negotiation purposes -- 4.1.1.4. Interim conclusion -- 4.1.2. Guidance conveyed to legislature in view of treaty approval -- 4.1.2.1. Recognition of the OECD Commentaries for negotiation purposes -- 4.1.2.2. Recognition of specific commentaries for negotiation purposes -- 4.1.2.3. Interim conclusion -- 4.1.3. Interim conclusion -- 4.2. OECD Commentaries as instrument for the interpretation of tax treaties -- 4.2.1. Implementation in bilateral instruments -- 4.2.1.1. Treaty or Protocol -- 4.2.1.1.1. General interpretive clause -- 4.2.1.1.1.1. National model conventions -- 4.2.1.1.1.2. Individual tax treaties. 4.2.1.1.2. Specific interpretive clauses -- 4.2.1.1.3. References to Transfer Pricing Guidelines and OECD reports -- 4.2.1.1.4. Interim conclusion -- 4.2.1.2. Other bilateral instruments -- 4.2.1.2.1. Memoranda of understanding/exchange of letters/exchange of notes -- 4.2.1.2.2. Joint Guidance relating to the Belgium-Netherlands Income and Capital Tax Treaty -- 4.2.1.2.3. Competent authority agreement -- 4.2.1.2.4. Interim conclusion -- 4.2.2. Implementation in unilateral instruments -- 4.2.2.1. National tax treaty policy -- 4.2.2.1.1. Recognition of the Commentaries for interpretation purposes -- 4.2.2.1.2. Recognition of specific commentaries for interpretation purposes -- 4.2.2.1.3. Recognition of the Transfer Pricing Guidelines and OECD reports for interpretation purposes -- 4.2.2.1.4. Interim conclusion -- 4.2.2.2. Guidance presented to legislative branch in view of treaty approval -- 4.2.2.2.1. Indifference vis-à-vis the type of clarification and the conformity with the ordinary meaning of treaty terms and provisions -- 4.2.2.2.2. Indifference vis-à-vis the explicit recognition of the Commentaries as an interpretive instrument -- 4.2.2.2.3. Divergent and inconsistent recourse to the Commentaries for the interpretation of undefined treaty terms -- 4.2.2.2.4. Transfer Pricing Guidelines and OECD reports -- 4.2.2.2.5. Interim conclusion -- 4.2.2.3. General administrative positions on individual tax treaties -- 4.2.2.4. Individual administrative positions regarding interpretation of tax treaties -- 4.2.3. Interim conclusion -- 4.3. Interim conclusion on chapter 4 -- Chapter 5: Conclusion on Part 1 -- Part 2: Legal Status of Extrinsic Instruments under International Law -- Chapter 6: Introduction to Part 2 -- Chapter 7: Potential Relevant Sources of International Law -- 7.1. Legal status of OECD recommendations and Transfer Pricing Guidelines. 7.1.1. Recommendations as a form of "soft law". |
Record Nr. | UNINA-9910807014303321 |
Bossuyt Jasper | ||
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Location-Specific Advantages |
Autore | Peng Claire (Xue) |
Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 |
Descrizione fisica | 1 online resource (293 pages) |
Collana | WU |
Soggetto topico |
Transfer pricing - Law and legislation
International business enterprises - Taxation - Law and legislation |
ISBN |
9789087227333
9789087227326 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910795110003321 |
Peng Claire (Xue) | ||
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Location-Specific Advantages |
Autore | Peng Claire (Xue) |
Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 |
Descrizione fisica | 1 online resource (293 pages) |
Disciplina | 343.05267 |
Collana | WU |
Soggetto topico |
Transfer pricing - Law and legislation
International business enterprises - Taxation - Law and legislation |
ISBN |
9789087227333
9789087227326 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910821577503321 |
Peng Claire (Xue) | ||
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|