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Biblioteca

MARC Lista (tabellare)
Normativity in International Tax Law
Normativity in International Tax Law
Autore Blum Daniel W
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Descrizione fisica 1 online resource (657 pages)
Disciplina 343.04
Collana WU - Tax Law and Policy Series
ISBN 9789087228064
9789087228057
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Preface -- Chapter 1: Normativity in International Tax Law: Setting the Scene -- 1.1. The importance of legal theory in the field of international tax law -- 1.1.1. Starting point, or the question "why" -- 1.1.2. The substantive aspect, the methodological aspect and the link between them -- 1.1.2.1. International tax law between positivism, realism and naturalism -- 1.1.2.2. Legal theory, legal doctrine and the role of law in tax policy -- 1.2. Existing scholarship and identified research gap -- 1.3. Applied methodology and limitations of the inquiry -- 1.4. Objective, hypotheses and structure -- 1.4.1. Objective -- 1.4.2. Key hypotheses -- 1.4.3. Structure -- Chapter 2: The Debate on How to Reform the International Tax System in Light of Digitalization -- 2.1. Starting point: Tax policy debate on how to reform the rules of international taxation -- 2.2. Proposals for reform: International tax rules in a digital era -- 2.2.1. Origin of the debate -- 2.2.2. Development of the debate -- 2.2.3. Extensions of the right to tax of market/source states -- 2.2.3.1. Treaty/consensus-based proposals -- 2.2.3.1.1. Significant economic presence -- 2.2.3.1.2. User participation and marketing intangibles proposal -- 2.2.3.1.3. The OECD's Unified Approach, or Pillar One -- 2.2.3.1.4. Article 12A of the UN Model: Fees for technical services -- 2.2.3.1.5. Article 12B of the UN Model: Automated digital services -- 2.2.3.1.6. Withholding tax on digital transactions -- 2.2.3.2. Unilateral proposals -- 2.2.3.2.1. Turnover taxes/equalization levies -- 2.2.3.2.2. The GAAR solution: Diverted profits tax -- 2.2.4. Extension of residence-based taxation: Pillar Two, or the global minimum tax (GloBE proposal) -- 2.2.5. Destination-based corporate taxation.
2.3. Assumptions underlying the debate on how to address the tax challenges of the digitized economy -- 2.3.1. Relevance of identifying the proposals' underlying assumptions -- 2.3.1.1. Necessity of reform and superiority to current law -- 2.3.1.2. The circular effect of the use of assumptions in international tax discourse -- 2.3.1.3. Two clarifications -- 2.3.2. Necessity of reform -- 2.3.2.1. Fairness, efficiency and adequacy -- 2.3.2.2. Reform necessary to promote fairness -- 2.3.2.2.1. "Fairness" undefined -- 2.3.2.2.2. The allocational fairness argument -- 2.3.2.2.3. The fair competition argument -- 2.3.2.3. Reform necessary to promote economic efficiency and neutrality -- 2.3.2.3.1. Abstract policy benchmark or legal necessity? -- 2.3.2.3.2. Efficiency arguments raised in favour of taxation at destination -- 2.3.2.3.2.1. Manipulability and competitive race to the bottom -- 2.3.2.3.2.2. Cash-flow taxation and marginal tax rate on investment -- 2.3.2.3.3. Efficiency arguments raised in favour of global minimum taxation -- 2.3.2.3.4. Efficiency and neutrality, or the functioning of the internal market -- 2.3.2.4. The technical case for reform: The search for "adequacy" -- 2.3.2.4.1. Key arguments: Outdatedness of the 1920s League of Nations compromise -- 2.3.2.4.2. Theoretical merit of the adequacy argument -- 2.3.3. Justification of taxation under proposed changes -- 2.3.3.1. Justification of taxation: Why it matters -- 2.3.3.2. Justification grounds referred to in the tax policy debate -- 2.3.3.2.1. The justification cocktail: Benefit doctrine, value creation, base erosion and neo-classical theory of residence taxation -- 2.3.3.2.2. The benefit and economic allegiance doctrine -- 2.3.3.2.2.1. Origin and content -- 2.3.3.2.2.2. Concrete use in digital economy policy debate.
2.3.3.2.2.3. The value creation paradigm as a novel interpretation of the benefit doctrine -- 2.3.3.2.2.3.1. The notion's entrance into the tax policy debate -- 2.3.3.2.2.3.2. Three questions on the value creation paradigm -- 2.3.3.2.2.3.3. Theoretical merit of the benefit/economic allegiance/value creation doctrine -- 2.3.3.2.2.4. Base erosion as justification -- 2.3.3.2.2.4.1. Implied understanding and use in tax policy debate -- 2.3.3.2.2.4.2. Matching principle -- 2.3.3.2.2.4.3. Benefit doctrine between active business income and passive income -- 2.3.3.2.2.4.4. Base erosion and residence taxation -- 2.3.3.2.3. OECD Pillar Two/GloBE proposal, or neo-classical theory of residence taxation -- 2.3.3.2.3.1. The role of residence taxation in the policy debate on how to tax the digitalized economy -- 2.3.3.2.3.2. The GloBE proposal: Policy context and goal -- 2.3.3.2.3.3. Implicit theoretical justification: Worldwide taxation by the state of residence -- 2.3.3.2.3.4. Residence taxation and the ability-to-pay principle -- 2.3.4. Assumptions about the jurisdiction-to-tax concept -- 2.3.4.1. The issues at hand -- 2.3.4.2. Reform proposals and fiscal sovereignty -- 2.3.4.3. Legal limitations for reform under international and/or EU law -- 2.3.4.3.1. Existing tax and trade treaties -- 2.3.4.3.2. Customary international law -- 2.3.4.3.3. EU primary law -- 2.3.4.4. Interim conclusion: Legal theory implications -- Chapter 3: Normativity and Legal Validity in International Taxation -- 3.1. The relevance of legal theory for international tax law and tax policy -- 3.1.1. Starting point: Why normativity and its source matter -- 3.1.2. The link between theory, philosophy and policy -- 3.1.3. The substantive aspect and its practical implications -- 3.1.4. The methodological aspect: From "is" to "ought" and back.
3.1.4.1. The link between theory and doctrine: The role of legal theory in legal scholarship and jurisprudence as science -- 3.1.4.2. The role of legal theory and methodology in tax policy -- 3.1.4.2.1. The traditional perception: Tax policy as the domain of non-legal arguments -- 3.1.4.2.2. The interrelationship between policy and doctrine -- 3.1.4.2.2.1. Tax policy as part of the historical and teleological interpretation -- 3.1.4.2.2.1.1. Policy as expression of the legislative intent at the time of law creation -- 3.1.4.2.2.1.2. Subsequent policy changes and interpretation -- 3.1.4.2.2.2. Interpretation as a tax policy tool or the value of consistency -- 3.1.4.2.2.2.1. Changing the perspective -- 3.1.4.2.2.2.2. Digital permanent establishment: Policy qua analogy? -- 3.1.4.2.2.2.3. The "value creation" paradigm -- 3.1.4.2.2.2.4. UK and Australian diverted profits tax: The notion of "abuse" between policy and interpretation -- 3.1.4.2.3. Conclusion: Necessity of a legal theoretical analysis -- 3.2. Normativity and validity of law: The quest for a theory of international tax law -- 3.2.1. The distinction between normativity and validity -- 3.2.2. Defining normativity -- 3.2.3. The source of normativity in a legal sense -- 3.2.3.1. Identifying the basic problem of validity and its simplications for international taxation -- 3.2.3.2. Key theories on the source of legal normativity in a nutshell -- 3.2.3.2.1. Introductory remarks: A defensible limitation -- 3.2.3.2.2. Legal positivism -- 3.2.3.2.2.1. Key common feature of positivist theories -- 3.2.3.2.2.2. Kelsen's Pure Theory of Law -- 3.2.3.2.2.2.1. Pretext: Rejection of natural law theories -- 3.2.3.2.2.2.2. Basic norm, the unity of law and the separation of "is" and "ought" -- 3.2.3.2.2.3. Hart's The Concept of Law -- 3.2.3.2.2.3.1. Pretext: Rejecting Austin's positivism.
3.2.3.2.2.3.2. Law as the union of primary and secondary rules -- 3.2.3.2.2.3.3. Key implication of the different nature of Kelsen's "basic norm" and Hart's "rule of recognition" -- 3.2.3.2.3. Legal realism -- 3.2.3.2.3.1. Starting point: Rejecting "metaphysics" in legal theory -- 3.2.3.2.3.2. Rule scepticism, validity and law as prediction -- 3.2.3.2.4. Natural law and interpretivism -- 3.2.3.2.4.1. Introductory remarks -- 3.2.3.2.4.2. Key features of natural/non-positivist law theories -- 3.2.3.2.4.3. The "third way": Dworkin's interpretivism -- 3.2.3.2.4.3.1. Introductory remarks: Object, nature and key hypothesis of Dworkin's theory in a nutshell -- 3.2.3.2.4.3.2. Rejecting positivism: The role of principles -- 3.2.3.2.4.3.3. Law as integrity: Constructivist interpretation -- 3.2.3.2.4.3.4. Dworkin and Kelsian positivism -- 3.2.3.2.5. Legal theory and international law -- 3.2.3.2.5.1. The transposition of legal theories to international law and their relevance for international tax law -- 3.2.3.2.5.2. Positivism in international law -- 3.2.3.2.5.2.1. Classical international legal positivism: From Austin to Jellinek and beyond -- 3.2.3.2.5.2.2. Validity of international law pursuant to Kelsen -- 3.2.3.2.5.2.3. The rule of recognition and international law -- 3.2.3.2.5.3. Realism and international law -- 3.2.3.2.5.3.1. Ross and international law -- 3.2.3.2.5.3.2. New legal realism and international law -- 3.2.3.2.5.4. Interpretivism and international law -- Chapter 4: Normativity and its Source in International Tax Law: International Tax Discourse between Positivism, Realism and Naturalism -- 4.1. Tying up the loose ends -- 4.1.1. Preliminary question (1): The role of principles from a theoretical perspective -- 4.1.1.1. The questions raised -- 4.1.1.2. Principles versus rules.
4.1.1.2.1. The distinction between rules and principles according to Ronald Dworkin.
Record Nr. UNINA-9910838329503321
Blum Daniel W  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Selectivity and the Arm's Length Principle in EU State Aid Law
Selectivity and the Arm's Length Principle in EU State Aid Law
Autore Miladinovic Alexandra
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (521 pages)
Collana WU - Tax Law and Policy
ISBN 90-8722-748-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Abstract -- Abbreviations -- Chapter 1: Introduction -- 1.1. Background: The Commission's view on the arm's length "principle" under article 107(1) of the Treaty on the Functioning of the European Union -- 1.2. Research question and its relevance -- 1.3. Outline -- Part 1: The Relationship between the Arm's Length Concept and the Selectivity Criterion of Article 107(1) of the TFEU -- Chapter 2: The Application of the Arm's Length Concept for Taxation Purposes -- 2.1. The arm's length concept and its application in the national tax laws -- 2.2. The application of the arm's length concept in international tax treaty law -- 2.2.1. The application of the arm's length concept as a solution for the difficulties of profit allocation in international tax treaty law -- 2.2.2. No universal principle: the arm's length concept of article 9 of the OECD Model -- 2.3. Conclusion -- Chapter 3: Is the Arm's Length Concept Inherent in the Selectivity Criterion of Article 107(1) of the TFEU? -- 3.1. Overview -- 3.2. Selectivity as the decisive criterion in the analysis of fiscal State aid -- 3.2.1. State aid and direct taxation -- 3.2.1.1. The application of the State aid prohibition to direct taxation -- 3.2.1.2. Fiscal State aid and the four conditions of article 107(1) of the TFEU -- 3.2.1.3. Conflation of criteria -- 3.2.2. The assessment of selectivity -- 3.2.2.1. An evolutionary approach to the selectivity assessment -- 3.2.2.2. The comparability analysis as the focal point in the selectivity assessment -- 3.3. No arm's length concept in the selectivity assessment -- 3.3.1. Selectivity: No assessment beyond discrimination -- 3.3.2. Analysis of the judgment in the Belgium and Forum 187 case -- 3.4. Conclusion.
Chapter 4: The Potential Status of the Arm's Length Concept as a General Principle of EU law and Possible Impacts on the Selectivity Analysis -- 4.1. Overview -- 4.2. Potential implications of general principles in the selectivity assessment -- 4.3. The arm's length concept as a general principle of EU law? -- 4.4. Conclusion -- Part 2: Selectivity Analysis of the National Rules on the Tax Base Determination and Related Administrative Acts -- Chapter 5: The Material Steps of the Selectivity Analysis -- 5.1. Overview -- 5.2. Comparability in the selectivity analysis -- 5.2.1. The comparison test -- 5.2.2. The basis of comparison -- 5.2.3. The relevant criteria for comparison -- 5.2.3.1. Comparison from a factual and/or a legal perspective? -- 5.2.3.2. Competitive relationship as an implicit criterion in the comparability assessment? -- 5.3. Justification and proportionality in the selectivity analysis -- 5.3.1. Justification grounds -- 5.3.2. Proportionality -- 5.3.3. No clear separation between comparability and justification in the jurisprudence -- 5.4. Value decisions in the selectivity analysis -- 5.4.1. The main sources for value decisions in the selectivity analysis -- 5.4.2. International law as a source for value decisions? -- 5.5. Conclusion -- Chapter 6: General Considerations on Comparability and Justification with Respect to the Determination of the Corporate Tax Base of Related Entities -- 6.1. Overview -- 6.2. Setting the scene: Identification of the situations and legal consequences relevant for the comparison -- 6.3. The relevant basis of comparison -- 6.3.1. Analysis of different objectives pursued by corporate income tax systems and the rules on the tax base determination -- 6.3.2. Analysis of the jurisprudence for the definition of the relevant basis of comparison -- 6.4. Comparability of different pairs of comparison.
6.4.1. Overview -- 6.4.2. Comparability of standalone and related entities -- 6.4.3. Comparability of domestic group entities and multinational group entities -- 6.5. Analysis of inherent objectives that may qualify as justification grounds -- 6.6. Conclusion -- Chapter 7: Discrimination through National Legislation Concerning the Tax Base Determination: Selected Aspects -- 7.1. Overview -- 7.2. Limitations in the scope of application -- 7.3. Discretionary margins -- 7.3.1. Discretionary provisions -- 7.3.2. Vague legal concepts -- 7.3.3. National transfer pricing provisions including an arm's length condition: Too vague? -- 7.4. Simplification/standardization of the tax base determination -- 7.5. Specific aspects concerning the legal consequences -- 7.5.1. Selectivity considerations regarding the legal consequences of national transfer pricing provisions -- 7.5.1.1. General remarks -- 7.5.1.2. Provisions providing for upward and downward profit ­adjustments -- 7.5.1.3. Upward profit adjustments -- 7.5.1.4. Downward profit adjustments -- 7.5.1.5. Conclusion -- 7.5.2. Selectivity through equal treatment in the tax base determination -- 7.6. Conclusion -- Chapter 8: Discrimination through Individual Administrative Acts Concerning the Determination of the Corporate Tax Base -- 8.1. Overview -- 8.2. The State aid review of tax rulings and transfer pricing arrangements by the Commission and the EU courts -- 8.3. Selectivity and tax rulings -- 8.3.1. Selectivity of tax rulings as a legal instrument -- 8.3.2. Selectivity in terms of the content of tax rulings -- 8.3.3. Selectivity of tax rulings through the selective misapplication of a law or an administrative regulation -- 8.4. Selective misapplication of national transfer pricing provisions via tax rulings -- 8.4.1. Overview.
8.4.2. Selective misapplication in cases in which Member States apply the OECD Guidelines for the interpretation of a national transfer pricing provision -- 8.4.3. Selective misapplication in cases in which the Member State applies individual guidelines for the interpretation of the national transfer pricing provision -- 8.4.4. Selective misapplication in cases in which there is no guidance concerning the interpretation of the national transfer pricing provision: the OECD Guidelines as a default standard for the identification of selectivity? -- 8.5. Conclusion -- Chapter 9: Conclusions -- References -- Other Titles in the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series.
Record Nr. UNINA-9910795866203321
Miladinovic Alexandra  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Selectivity and the Arm's Length Principle in EU State Aid Law
Selectivity and the Arm's Length Principle in EU State Aid Law
Autore Miladinovic Alexandra
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (521 pages)
Collana WU - Tax Law and Policy
ISBN 90-8722-748-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Abstract -- Abbreviations -- Chapter 1: Introduction -- 1.1. Background: The Commission's view on the arm's length "principle" under article 107(1) of the Treaty on the Functioning of the European Union -- 1.2. Research question and its relevance -- 1.3. Outline -- Part 1: The Relationship between the Arm's Length Concept and the Selectivity Criterion of Article 107(1) of the TFEU -- Chapter 2: The Application of the Arm's Length Concept for Taxation Purposes -- 2.1. The arm's length concept and its application in the national tax laws -- 2.2. The application of the arm's length concept in international tax treaty law -- 2.2.1. The application of the arm's length concept as a solution for the difficulties of profit allocation in international tax treaty law -- 2.2.2. No universal principle: the arm's length concept of article 9 of the OECD Model -- 2.3. Conclusion -- Chapter 3: Is the Arm's Length Concept Inherent in the Selectivity Criterion of Article 107(1) of the TFEU? -- 3.1. Overview -- 3.2. Selectivity as the decisive criterion in the analysis of fiscal State aid -- 3.2.1. State aid and direct taxation -- 3.2.1.1. The application of the State aid prohibition to direct taxation -- 3.2.1.2. Fiscal State aid and the four conditions of article 107(1) of the TFEU -- 3.2.1.3. Conflation of criteria -- 3.2.2. The assessment of selectivity -- 3.2.2.1. An evolutionary approach to the selectivity assessment -- 3.2.2.2. The comparability analysis as the focal point in the selectivity assessment -- 3.3. No arm's length concept in the selectivity assessment -- 3.3.1. Selectivity: No assessment beyond discrimination -- 3.3.2. Analysis of the judgment in the Belgium and Forum 187 case -- 3.4. Conclusion.
Chapter 4: The Potential Status of the Arm's Length Concept as a General Principle of EU law and Possible Impacts on the Selectivity Analysis -- 4.1. Overview -- 4.2. Potential implications of general principles in the selectivity assessment -- 4.3. The arm's length concept as a general principle of EU law? -- 4.4. Conclusion -- Part 2: Selectivity Analysis of the National Rules on the Tax Base Determination and Related Administrative Acts -- Chapter 5: The Material Steps of the Selectivity Analysis -- 5.1. Overview -- 5.2. Comparability in the selectivity analysis -- 5.2.1. The comparison test -- 5.2.2. The basis of comparison -- 5.2.3. The relevant criteria for comparison -- 5.2.3.1. Comparison from a factual and/or a legal perspective? -- 5.2.3.2. Competitive relationship as an implicit criterion in the comparability assessment? -- 5.3. Justification and proportionality in the selectivity analysis -- 5.3.1. Justification grounds -- 5.3.2. Proportionality -- 5.3.3. No clear separation between comparability and justification in the jurisprudence -- 5.4. Value decisions in the selectivity analysis -- 5.4.1. The main sources for value decisions in the selectivity analysis -- 5.4.2. International law as a source for value decisions? -- 5.5. Conclusion -- Chapter 6: General Considerations on Comparability and Justification with Respect to the Determination of the Corporate Tax Base of Related Entities -- 6.1. Overview -- 6.2. Setting the scene: Identification of the situations and legal consequences relevant for the comparison -- 6.3. The relevant basis of comparison -- 6.3.1. Analysis of different objectives pursued by corporate income tax systems and the rules on the tax base determination -- 6.3.2. Analysis of the jurisprudence for the definition of the relevant basis of comparison -- 6.4. Comparability of different pairs of comparison.
6.4.1. Overview -- 6.4.2. Comparability of standalone and related entities -- 6.4.3. Comparability of domestic group entities and multinational group entities -- 6.5. Analysis of inherent objectives that may qualify as justification grounds -- 6.6. Conclusion -- Chapter 7: Discrimination through National Legislation Concerning the Tax Base Determination: Selected Aspects -- 7.1. Overview -- 7.2. Limitations in the scope of application -- 7.3. Discretionary margins -- 7.3.1. Discretionary provisions -- 7.3.2. Vague legal concepts -- 7.3.3. National transfer pricing provisions including an arm's length condition: Too vague? -- 7.4. Simplification/standardization of the tax base determination -- 7.5. Specific aspects concerning the legal consequences -- 7.5.1. Selectivity considerations regarding the legal consequences of national transfer pricing provisions -- 7.5.1.1. General remarks -- 7.5.1.2. Provisions providing for upward and downward profit ­adjustments -- 7.5.1.3. Upward profit adjustments -- 7.5.1.4. Downward profit adjustments -- 7.5.1.5. Conclusion -- 7.5.2. Selectivity through equal treatment in the tax base determination -- 7.6. Conclusion -- Chapter 8: Discrimination through Individual Administrative Acts Concerning the Determination of the Corporate Tax Base -- 8.1. Overview -- 8.2. The State aid review of tax rulings and transfer pricing arrangements by the Commission and the EU courts -- 8.3. Selectivity and tax rulings -- 8.3.1. Selectivity of tax rulings as a legal instrument -- 8.3.2. Selectivity in terms of the content of tax rulings -- 8.3.3. Selectivity of tax rulings through the selective misapplication of a law or an administrative regulation -- 8.4. Selective misapplication of national transfer pricing provisions via tax rulings -- 8.4.1. Overview.
8.4.2. Selective misapplication in cases in which Member States apply the OECD Guidelines for the interpretation of a national transfer pricing provision -- 8.4.3. Selective misapplication in cases in which the Member State applies individual guidelines for the interpretation of the national transfer pricing provision -- 8.4.4. Selective misapplication in cases in which there is no guidance concerning the interpretation of the national transfer pricing provision: the OECD Guidelines as a default standard for the identification of selectivity? -- 8.5. Conclusion -- Chapter 9: Conclusions -- References -- Other Titles in the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series.
Record Nr. UNINA-9910820622703321
Miladinovic Alexandra  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Tax treaties and procedural law / / edited by Michael Lang, 4 others
Tax treaties and procedural law / / edited by Michael Lang, 4 others
Pubbl/distr/stampa The Netherlands : , : IBFD Publications USA, Incorporated, , [2020]
Descrizione fisica 1 online resource (313 pages) : illustrations
Disciplina 354.81150006
Soggetto topico Taxation - Law and legislation
ISBN 90-8722-648-9
90-8722-649-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Chapter 1: Domestic procedural law and EU law / Pollak, C. ; ; p. 1-24
Chapter 2: Domestic procedural law and tax treaty law / Dziwiński, K. ; ; p. 25-48
Chapter 3: Domestic procedural rules and non-discrimination / Dimitropoulou, C. ; ; p. 49-86
Chapter 4: The role of competent authorities under article 4(3) of the OECD Model Tax Convention / Staringer, C. Moldaschl, K. ; ; p. 87-105
Chapter 5: Articles 10(2) and 11(2) of the OECD Model Tax Convention : direct applicability, refund and the competence of competent authorities to settle the mode of application / Rosca, I-F. Rust, A. ; ; p. 107-134
Chapter 6: The methods to avoid double taxation and their implementation in domestic law / Fiala, F. ; ; p. 135-151
Chapter 7: Mutual agreement procedures and the implementation of mutual agreements in domestic law / Jirousek, H. Streicher, A. ; ; p. 153-176
Chapter 8: Arbitration procedure and the implementation of arbitral awards in domestic law / Pistone, P. Papulova, A. ; ; p. 177-205
Chapter 9: Mutual assistance procedure and domestic law / Schuch, J. Olowska, M. ; ; p. 207-232
Chapter 10: The grace clause of article 29(8)(c) of the OECD Model Tax Convention and its procedural aspects / Van West, J-P. ; ; p. 233-259
Chapter 11: The procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention) / Ullmann, A. ; ; p. 261-283
Record Nr. UNINA-9910794220903321
The Netherlands : , : IBFD Publications USA, Incorporated, , [2020]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Tax treaties and procedural law / / edited by Michael Lang, 4 others
Tax treaties and procedural law / / edited by Michael Lang, 4 others
Pubbl/distr/stampa The Netherlands : , : IBFD Publications USA, Incorporated, , [2020]
Descrizione fisica 1 online resource (313 pages) : illustrations
Disciplina 354.81150006
Soggetto topico Taxation - Law and legislation
ISBN 90-8722-648-9
90-8722-649-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Chapter 1: Domestic procedural law and EU law / Pollak, C. ; ; p. 1-24
Chapter 2: Domestic procedural law and tax treaty law / Dziwiński, K. ; ; p. 25-48
Chapter 3: Domestic procedural rules and non-discrimination / Dimitropoulou, C. ; ; p. 49-86
Chapter 4: The role of competent authorities under article 4(3) of the OECD Model Tax Convention / Staringer, C. Moldaschl, K. ; ; p. 87-105
Chapter 5: Articles 10(2) and 11(2) of the OECD Model Tax Convention : direct applicability, refund and the competence of competent authorities to settle the mode of application / Rosca, I-F. Rust, A. ; ; p. 107-134
Chapter 6: The methods to avoid double taxation and their implementation in domestic law / Fiala, F. ; ; p. 135-151
Chapter 7: Mutual agreement procedures and the implementation of mutual agreements in domestic law / Jirousek, H. Streicher, A. ; ; p. 153-176
Chapter 8: Arbitration procedure and the implementation of arbitral awards in domestic law / Pistone, P. Papulova, A. ; ; p. 177-205
Chapter 9: Mutual assistance procedure and domestic law / Schuch, J. Olowska, M. ; ; p. 207-232
Chapter 10: The grace clause of article 29(8)(c) of the OECD Model Tax Convention and its procedural aspects / Van West, J-P. ; ; p. 233-259
Chapter 11: The procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention) / Ullmann, A. ; ; p. 261-283
Record Nr. UNINA-9910815561403321
The Netherlands : , : IBFD Publications USA, Incorporated, , [2020]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Taxation and Cultural Heritage
Taxation and Cultural Heritage
Autore Federico Lorenzo del
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (458 pages)
Soggetto topico Cultural property
ISBN 90-8722-745-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Chapter 1: Introduction -- Chapter 2: Public Finance and Tax Measures for Cultural Heritage: Issues, Methodologies and Guidelines -- 2.1. Themes, problems and objectives -- 2.2. The reasons why states finance cultural heritage -- 2.3. The policies of the European Union -- 2.3.1. From the prohibition to modernization of State aid -- 2.4. The role of UNESCO and its current crisis -- 2.5. Comparative analysis -- Part 1: International and European Legal Framework -- Chapter 3: The OECD Guidelines and Their Impact on National Policies for Cultural Heritage -- Summary -- 3.1. Introduction -- 3.2. Public intervention for culture - The cultural economics perspective -- 3.3. Policy transfer -- 3.4. The notion of culture -- 3.5. The OECD - A brief introduction -- 3.6. The OECD and cultural heritage -- 3.7. Conclusion -- Chapter 4: The Funding of World Cultural Heritage by UNESCO -- 4.1. Introduction -- 4.2. Internal organization and financial resources -- 4.3. Direct funding from UNESCO -- 4.3.1. Inclusion on the World Heritage List -- 4.3.2. International assistance -- 4.3.3. Protection of world heritage in danger -- 4.4. Involvement of the private sector: The case of public-private partnerships -- 4.5. Conclusion -- Chapter 5: Financing the Protection of Cultural Heritage in the European Union: The Legal Framework for Tax and Non-Tax Instruments -- 5.1. Introduction -- 5.2. EU competences in the area of culture and the protection of cultural heritage -- 5.3. The principles of the EU framework for action on cultural heritage -- 5.4. EU direct and indirect funding and tax incentives for private financing: The ambiguous EU legal framework -- 5.5. Future perspectives: Common cultural heritage, common institutions, common taxes? -- Chapter 6: European Ties to Tax Policies and the State Aid System.
6.1. Introduction: Culture, EU law and tax policy -- 6.1.1. Defining culture: Legal transplants and the autonomy of EU law -- 6.2. EU State aid policy -- 6.2.1. The notion of State aid -- 6.2.1.1. When is there an economic activity? -- 6.2.1.2. When is there an effect on trade? -- 6.2.1.3. Where to draw the line? Situations in which there is no State aid -- 6.2.2. The need to notify as a general rule -- 6.2.3. The General Block Exemption Regulation -- 6.2.4. The exceptional flexibility in the COVID-19 crisis -- 6.3. Conclusion -- Chapter 7: The Public Funding of Culture: The Uncertain Boundary between State Aid and Non-State Aid -- 7.1. Introduction -- 7.2. From the Leipzig-Halle judgment to Regulation 651/2014 -- 7.3. The Commission Notice on the notion of State aid and culture as economic activity -- 7.3.1. The effects on competition and trade between Member States -- 7.4. Conclusion -- Chapter 8: Cultural Heritage, Taxation and Constitutional Traditions Common to EU Member States: Exploring the Scope of Article 167 of the TFEU -- 8.1. Introduction -- 8.2. A twofold constitutional dimension of culture -- 8.3. The national tax measures to preserve cultural sites: Criticisms of the state dimension of cultural heritage -- 8.4. Towards a people-centred approach to preserving cultural heritage: An EU proposal to enforce cultural rights -- 8.4.1. The need for a specific tax regime to engage communities in preserving cultural heritage -- 8.4.2. The European Union's role in fostering a community-centred approach to preserving cultural heritage -- 8.5. Conclusion -- Chapter 9: International Tax Treaties and Cultural Heritage -- 9.1. Introduction -- 9.2. OECD Model -- 9.2.1. Scope of DTCs: Residence -- 9.2.2. Special tax regimes -- 9.2.3. Limitation-on-benefits clauses -- 9.2.4. No mutual recognition, notwithstanding the non-discrimination article.
9.2.5. Conclusion on the position of cultural heritage charities under treaties based on the OECD Model -- 9.3. UN Model -- 9.4. US Model -- 9.4.1. Scope: Residence -- 9.4.2. Special tax regimes -- 9.4.3. Limitations on benefits -- 9.4.4. Non-discrimination and reciprocal exemption of charities -- 9.4.5. Donors to charities -- 9.5. OECD Model on taxes on estates, inheritance and gifts -- 9.5.1. Commentary on the OECD EIGMC -- 9.5.2. Examples of gift and inheritance treaties referring to charities -- 9.6. US Estate and Gift Model Convention -- 9.7. Conclusion -- Part 2: National Experiences -- Chapter 10: The US Experience -- 10.1. Introduction -- 10.1.1. Federal context -- 10.1.2. State and local context -- 10.1.3. Tax context -- 10.2. Systemic framework -- 10.2.1. Tax incentives for cultural heritage owners -- 10.2.1.1. Tax deduction for donations of full title to property -- 10.2.1.2. Tax deduction for donations of a partial interest in real property -- 10.2.1.3. Tax credit for rehabilitation of historic structures -- 10.2.1.4. Relief from local property taxes -- 10.2.2. Tax incentives for patrons -- 10.2.3. Tax incentives for museums and other non-profit organizations -- 10.2.4. Tax incentives for art cities -- 10.3. Tax incentives for attracting international investors -- 10.4. Best practices -- 10.4.1. The importance of the charitable deduction -- 10.4.2. Reliance on non-tax experts -- 10.4.3. The intricacies of the deduction for conservation easements -- 10.5. Conclusion -- Chapter 11: The French Experience -- 11.1. Introduction -- 11.2. Systematic framework -- 11.2.1. Tax incentives for cultural heritage owners -- 11.2.2. Tax incentives for patrons -- 11.2.3. Tax incentives for museums and non-profits -- 11.2.4. Tax incentives for art cities -- 11.3. Tax incentives for attracting international investors -- 11.4. Best practices.
11.5. Conclusion -- Chapter 12: The Italian Experience -- 12.1. Introduction -- 12.2. Systematic framework -- 12.2.1. Tax incentives for cultural heritage owners -- 12.2.1.1. A deduction for the maintenance expenses of historical-artistic movable or immovable assets (articles 15 and 100 of the TUIR) incurred by those obliged to maintain such assets -- 12.2.1.2. Reductions in income tax for owners of historical-artistic property (articles 37 and 90 of the TUIR) -- 12.2.1.3. Reductions in property taxes for owners of real estate of historical-artistic interest (article 1(747) of Law no. 160/2019) -- 12.2.1.4. Exemption from inheritance and gift tax (article 13 of Legislative Decree no. 346/1990) for assets expressly qualified as historical-artistic assets -- 12.2.1.5. Reduction of more than half of the VAT rate for the importation and transfer of works of art by the artist (article 39 of Law Decree no. 41/1995) -- 12.2.1.6. Possibility (to be implemented) to pay taxes "in kind" through historical-artistic goods (article 28-bis of Presidential Decree no. 602/1973 and article 39 of Legislative Decree no. 346/1990) -- 12.2.1.7. Exemption from income tax for capital gains derived from stand-alone sales of artwork -- 12.2.2. Tax incentives for patrons -- 12.2.2.1. Deduction of gifts and liberal donations (articles 15 and 100 of the TUIR) -- -- 12.2.2.2. Deduction of gifts and liberal donations in cash or in kind to entities whose purpose is the protection, promotion and enhancement of historical-artistic assets pursuant to the Code of Cultural Heritage (article 14 of Law Decree no. 35/2005) -- 12.2.2.3. Special deduction in case of gifts and liberal donations to special entities qualifying as special or non-profit entities (enti del terzo settore) (article 83 of Legislative Decree no. 117/2017) -- 12.2.2.4. Art bonus (article 1 of Law Decree no. 83/2014).
12.2.3. Tax incentives for museums and non-profits -- 12.2.4. Tax incentives for art cities -- 12.3. Tax incentives for attracting international investors -- 12.4. Best practices -- 12.5. Conclusion -- Chapter 13: The Spanish Experience -- 13.1. Introduction -- 13.2. Systematic framework -- 13.2.1. Tax incentives for cultural heritage owners -- 13.2.2. Tax incentives for patrons -- 13.2.3. Tax incentives for museums and non-profits -- 13.2.4. Tax incentives for art cities -- 13.3. Tax incentives for attracting international investors -- 13.4. Best practices -- Chapter 14: The German Experience -- 14.1. Introduction -- 14.2. Systematic framework -- 14.2.1. Tax incentives for cultural heritage owners -- 14.2.1.1. Income tax deductions and accelerated depreciation -- 14.2.1.2. Exemption from property tax -- 14.2.1.3. Special inheritance and gift tax treatment -- 14.2.2. Tax incentives for patrons -- 14.2.3. Tax incentives for museums and non-profit organizations -- 14.2.4. Tax incentives for art cities -- 14.3. Tax incentives for attracting international investors -- 14.4. Best practices -- Chapter 15: The Austrian Experience -- 15.1. Introduction -- 15.2. Systematic framework -- 15.2.1. Tax incentives for cultural heritage owners -- 15.2.2. Tax incentives for patrons -- 15.2.3. Tax incentives for museums and non-profits -- 15.2.4. Tax incentives for art cities -- 15.3. Tax incentives for attracting international investors -- 15.4. Best practices -- 15.5. Conclusion -- Chapter 16: The Swedish Experience -- 16.1. Introduction -- 16.2. Systematic framework -- 16.2.1. General legal framework -- 16.2.2. Tax incentives for cultural heritage owners -- 16.2.3. Tax incentives for patrons -- 16.2.4. Tax incentives for museums and non-profit organizations -- 16.2.5. Tax incentives for art cities.
16.3. Tax incentives for international investors, and other European and international measures.
Record Nr. UNINA-9910795874603321
Federico Lorenzo del  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Taxation and Cultural Heritage
Taxation and Cultural Heritage
Autore Federico Lorenzo del
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (458 pages)
Disciplina 343.04
Soggetto topico Cultural property
ISBN 90-8722-745-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Chapter 1: Introduction -- Chapter 2: Public Finance and Tax Measures for Cultural Heritage: Issues, Methodologies and Guidelines -- 2.1. Themes, problems and objectives -- 2.2. The reasons why states finance cultural heritage -- 2.3. The policies of the European Union -- 2.3.1. From the prohibition to modernization of State aid -- 2.4. The role of UNESCO and its current crisis -- 2.5. Comparative analysis -- Part 1: International and European Legal Framework -- Chapter 3: The OECD Guidelines and Their Impact on National Policies for Cultural Heritage -- Summary -- 3.1. Introduction -- 3.2. Public intervention for culture - The cultural economics perspective -- 3.3. Policy transfer -- 3.4. The notion of culture -- 3.5. The OECD - A brief introduction -- 3.6. The OECD and cultural heritage -- 3.7. Conclusion -- Chapter 4: The Funding of World Cultural Heritage by UNESCO -- 4.1. Introduction -- 4.2. Internal organization and financial resources -- 4.3. Direct funding from UNESCO -- 4.3.1. Inclusion on the World Heritage List -- 4.3.2. International assistance -- 4.3.3. Protection of world heritage in danger -- 4.4. Involvement of the private sector: The case of public-private partnerships -- 4.5. Conclusion -- Chapter 5: Financing the Protection of Cultural Heritage in the European Union: The Legal Framework for Tax and Non-Tax Instruments -- 5.1. Introduction -- 5.2. EU competences in the area of culture and the protection of cultural heritage -- 5.3. The principles of the EU framework for action on cultural heritage -- 5.4. EU direct and indirect funding and tax incentives for private financing: The ambiguous EU legal framework -- 5.5. Future perspectives: Common cultural heritage, common institutions, common taxes? -- Chapter 6: European Ties to Tax Policies and the State Aid System.
6.1. Introduction: Culture, EU law and tax policy -- 6.1.1. Defining culture: Legal transplants and the autonomy of EU law -- 6.2. EU State aid policy -- 6.2.1. The notion of State aid -- 6.2.1.1. When is there an economic activity? -- 6.2.1.2. When is there an effect on trade? -- 6.2.1.3. Where to draw the line? Situations in which there is no State aid -- 6.2.2. The need to notify as a general rule -- 6.2.3. The General Block Exemption Regulation -- 6.2.4. The exceptional flexibility in the COVID-19 crisis -- 6.3. Conclusion -- Chapter 7: The Public Funding of Culture: The Uncertain Boundary between State Aid and Non-State Aid -- 7.1. Introduction -- 7.2. From the Leipzig-Halle judgment to Regulation 651/2014 -- 7.3. The Commission Notice on the notion of State aid and culture as economic activity -- 7.3.1. The effects on competition and trade between Member States -- 7.4. Conclusion -- Chapter 8: Cultural Heritage, Taxation and Constitutional Traditions Common to EU Member States: Exploring the Scope of Article 167 of the TFEU -- 8.1. Introduction -- 8.2. A twofold constitutional dimension of culture -- 8.3. The national tax measures to preserve cultural sites: Criticisms of the state dimension of cultural heritage -- 8.4. Towards a people-centred approach to preserving cultural heritage: An EU proposal to enforce cultural rights -- 8.4.1. The need for a specific tax regime to engage communities in preserving cultural heritage -- 8.4.2. The European Union's role in fostering a community-centred approach to preserving cultural heritage -- 8.5. Conclusion -- Chapter 9: International Tax Treaties and Cultural Heritage -- 9.1. Introduction -- 9.2. OECD Model -- 9.2.1. Scope of DTCs: Residence -- 9.2.2. Special tax regimes -- 9.2.3. Limitation-on-benefits clauses -- 9.2.4. No mutual recognition, notwithstanding the non-discrimination article.
9.2.5. Conclusion on the position of cultural heritage charities under treaties based on the OECD Model -- 9.3. UN Model -- 9.4. US Model -- 9.4.1. Scope: Residence -- 9.4.2. Special tax regimes -- 9.4.3. Limitations on benefits -- 9.4.4. Non-discrimination and reciprocal exemption of charities -- 9.4.5. Donors to charities -- 9.5. OECD Model on taxes on estates, inheritance and gifts -- 9.5.1. Commentary on the OECD EIGMC -- 9.5.2. Examples of gift and inheritance treaties referring to charities -- 9.6. US Estate and Gift Model Convention -- 9.7. Conclusion -- Part 2: National Experiences -- Chapter 10: The US Experience -- 10.1. Introduction -- 10.1.1. Federal context -- 10.1.2. State and local context -- 10.1.3. Tax context -- 10.2. Systemic framework -- 10.2.1. Tax incentives for cultural heritage owners -- 10.2.1.1. Tax deduction for donations of full title to property -- 10.2.1.2. Tax deduction for donations of a partial interest in real property -- 10.2.1.3. Tax credit for rehabilitation of historic structures -- 10.2.1.4. Relief from local property taxes -- 10.2.2. Tax incentives for patrons -- 10.2.3. Tax incentives for museums and other non-profit organizations -- 10.2.4. Tax incentives for art cities -- 10.3. Tax incentives for attracting international investors -- 10.4. Best practices -- 10.4.1. The importance of the charitable deduction -- 10.4.2. Reliance on non-tax experts -- 10.4.3. The intricacies of the deduction for conservation easements -- 10.5. Conclusion -- Chapter 11: The French Experience -- 11.1. Introduction -- 11.2. Systematic framework -- 11.2.1. Tax incentives for cultural heritage owners -- 11.2.2. Tax incentives for patrons -- 11.2.3. Tax incentives for museums and non-profits -- 11.2.4. Tax incentives for art cities -- 11.3. Tax incentives for attracting international investors -- 11.4. Best practices.
11.5. Conclusion -- Chapter 12: The Italian Experience -- 12.1. Introduction -- 12.2. Systematic framework -- 12.2.1. Tax incentives for cultural heritage owners -- 12.2.1.1. A deduction for the maintenance expenses of historical-artistic movable or immovable assets (articles 15 and 100 of the TUIR) incurred by those obliged to maintain such assets -- 12.2.1.2. Reductions in income tax for owners of historical-artistic property (articles 37 and 90 of the TUIR) -- 12.2.1.3. Reductions in property taxes for owners of real estate of historical-artistic interest (article 1(747) of Law no. 160/2019) -- 12.2.1.4. Exemption from inheritance and gift tax (article 13 of Legislative Decree no. 346/1990) for assets expressly qualified as historical-artistic assets -- 12.2.1.5. Reduction of more than half of the VAT rate for the importation and transfer of works of art by the artist (article 39 of Law Decree no. 41/1995) -- 12.2.1.6. Possibility (to be implemented) to pay taxes "in kind" through historical-artistic goods (article 28-bis of Presidential Decree no. 602/1973 and article 39 of Legislative Decree no. 346/1990) -- 12.2.1.7. Exemption from income tax for capital gains derived from stand-alone sales of artwork -- 12.2.2. Tax incentives for patrons -- 12.2.2.1. Deduction of gifts and liberal donations (articles 15 and 100 of the TUIR) -- -- 12.2.2.2. Deduction of gifts and liberal donations in cash or in kind to entities whose purpose is the protection, promotion and enhancement of historical-artistic assets pursuant to the Code of Cultural Heritage (article 14 of Law Decree no. 35/2005) -- 12.2.2.3. Special deduction in case of gifts and liberal donations to special entities qualifying as special or non-profit entities (enti del terzo settore) (article 83 of Legislative Decree no. 117/2017) -- 12.2.2.4. Art bonus (article 1 of Law Decree no. 83/2014).
12.2.3. Tax incentives for museums and non-profits -- 12.2.4. Tax incentives for art cities -- 12.3. Tax incentives for attracting international investors -- 12.4. Best practices -- 12.5. Conclusion -- Chapter 13: The Spanish Experience -- 13.1. Introduction -- 13.2. Systematic framework -- 13.2.1. Tax incentives for cultural heritage owners -- 13.2.2. Tax incentives for patrons -- 13.2.3. Tax incentives for museums and non-profits -- 13.2.4. Tax incentives for art cities -- 13.3. Tax incentives for attracting international investors -- 13.4. Best practices -- Chapter 14: The German Experience -- 14.1. Introduction -- 14.2. Systematic framework -- 14.2.1. Tax incentives for cultural heritage owners -- 14.2.1.1. Income tax deductions and accelerated depreciation -- 14.2.1.2. Exemption from property tax -- 14.2.1.3. Special inheritance and gift tax treatment -- 14.2.2. Tax incentives for patrons -- 14.2.3. Tax incentives for museums and non-profit organizations -- 14.2.4. Tax incentives for art cities -- 14.3. Tax incentives for attracting international investors -- 14.4. Best practices -- Chapter 15: The Austrian Experience -- 15.1. Introduction -- 15.2. Systematic framework -- 15.2.1. Tax incentives for cultural heritage owners -- 15.2.2. Tax incentives for patrons -- 15.2.3. Tax incentives for museums and non-profits -- 15.2.4. Tax incentives for art cities -- 15.3. Tax incentives for attracting international investors -- 15.4. Best practices -- 15.5. Conclusion -- Chapter 16: The Swedish Experience -- 16.1. Introduction -- 16.2. Systematic framework -- 16.2.1. General legal framework -- 16.2.2. Tax incentives for cultural heritage owners -- 16.2.3. Tax incentives for patrons -- 16.2.4. Tax incentives for museums and non-profit organizations -- 16.2.5. Tax incentives for art cities.
16.3. Tax incentives for international investors, and other European and international measures.
Record Nr. UNINA-9910820222703321
Federico Lorenzo del  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Taxation of Interest under Domestic Law
Taxation of Interest under Domestic Law
Autore et Autilia Arfwidsson
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (1085 pages)
Collana EC and International Tax Law
Soggetto topico Taxation
Double taxation
ISBN 9789087227852
9789087227845
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Part One: Introduction - Definition of Interest and Policy Perspectives -- Chapter 1: Definition of Interest in the Context of Income from Capital: A Comparative Analysis -- 1.1. Introduction -- 1.2. What is interest? -- 1.3. Obligation to pay -- 1.4. Substance vs form -- 1.5. Statutory definitions of interest -- Chapter 2: A Tax Policy Analysis of the Inclusion of Cross-Border Interest in Income -- 2.1. Introduction -- 2.2. Major issues with respect to the taxation of cross-border interest income -- 2.2.1. The meaning of "interest" -- 2.2.2. Characterization issues -- 2.2.2.1. Introduction -- 2.2.2.2. Hybrid financial instruments -- 2.2.3. Timing of the inclusion in income of cross-border interest -- 2.2.3.1. Sale of rights to interest -- 2.2.3.2. Sale of obligations with accrued interest -- 2.2.4. Cross-border interest derived from non-arm's length parties -- 2.2.4.1. Introduction -- 2.2.4.2. Transfer pricing -- 2.2.4.3. Other issues with respect to interest income derived from non-arm's length parties: Intercompany loans -- 2.2.4.3.1. Intercompany interest-free or low-interest loans -- 2.2.4.3.1.1. Intercompany loan by a subsidiary to its non-resident parent corporation -- 2.2.4.3.1.2. Intercompany loan by a parent to its subsidiary corporation -- 2.2.4.3.2. Intercompany loans with excessive interest -- 2.2.4.3.2.1. Intercompany loan by a subsidiary to its parent corporation -- 2.2.4.3.2.2. Intercompany loan by a parent to its subsidiary corporation -- 2.3. The taxation of cross-border interest derived by residents -- 2.3.1. Introduction -- 2.3.2. Source rules -- 2.3.2.1. Interest derived by residents from non-residents -- 2.3.2.2. Interest derived by non-residents from residents -- 2.3.3. The elimination of double taxation -- 2.3.4. CFC rules.
2.4. The taxation of non-residents on cross-border interest income -- 2.4.1. Introduction -- 2.4.2. Taxation of interest income derived by non-residents in the course of a non-resident's business carried on in another country -- 2.4.3. Taxation of non-business interest income derived by non-residents -- 2.4.3.1. Introduction -- 2.4.3.2. Issues in designing withholding taxes on cross-border interest -- 2.4.3.2.1. Introduction -- 2.4.3.2.2. Payments subject to withholding tax -- 2.4.3.2.3. Payers of interest subject to an obligation to withhold -- 2.4.3.2.4. Withholding tax rates -- 2.4.3.2.5. Exemptions from withholding tax -- 2.4.3.2.6. Anti-avoidance rules -- Part Two: EU Law -- Chapter 3: Open Issues in the Application of the EU Interest-Royalties Directive -- 3.1. Introduction and overview -- 3.2. Current issues in the application of the EU Interest-Royalties Directive -- 3.2.1. Autonomous interpretation of Union law and OECD guidance -- 3.2.2. The concept of "beneficial ownership" in the Interest-Royalties Directive -- 3.2.3. "Subject-to-tax" and the definition of a "company of a Member State" -- 3.2.4. Hybrid financing: "Interest", "distribution of profits", or neither? -- 3.3. Outlook: EU tax policy and the Interest-Royalties Directive -- Part Three: Tax Treaties -- Chapter 4: The Historical Evolution of Article 11 OECD Model Convention -- 4.1. Introduction -- 4.2. The work of the League of Nations -- 4.2.1. The four economists' report (1923) -- 4.2.2. The work of the technical experts (1922-1925) and the 1927-1928 models -- 4.2.3. The Mexico (1943) and London (1946) models -- 4.3. The work of the OEEC -- 4.4. The 1977 changes made to article 11 -- 4.5. Changes made to article 11 after 1977 -- 4.6. Conclusion -- Chapter 5: Definition of Interest under Article 11 of the OECD Model Convention and Possible Overlap with Other Distributive Rules.
5.1. Overview -- 5.2. Background to the definition -- 5.3. Items included in the definition of interest -- 5.4. Items excluded from the definition of interest -- 5.5. Interaction with article 10 -- 5.6. Interaction with article 6 -- 5.7. Interaction with article 7 -- 5.8. Interaction with article 9 -- 5.9. Interaction with article 13 -- Chapter 6: Double Source -- 6.1. Introduction -- 6.2. Evolution of article 11(5) -- 6.3. Commentary on Article 11(5) -- 6.4. To what extent is article 11(5) adopted in tax treaties? -- 6.5. Domestic law approaches to source -- 6.5.1. The League of Nations - No settled approach to the source of interest -- 6.5.2. Interactions between the development of source doctrine in Australia, Hong Kong, New Zealand, South Africa and the United Kingdom -- 6.5.3. South Africa -- 6.5.4. Australia -- 6.5.5. Hong Kong (Malaysia, Qatar and Singapore, etc.) -- 6.5.6. New Zealand -- 6.5.7. Other jurisdictions considered in the Country Reports -- 6.6. Themes -- Chapter 7: Departures from Article 11 of the OECD Model Convention -- 7.1. Introduction -- 7.2. Allocation of taxing rights between residence state and source state -- 7.3. Article 11(1) OECD Model: Departures in tax treaty practice -- 7.4. Article 11(2) OECD Model: Departures in the allocation of taxing rights to the source state -- 7.4.1. Introduction and scope of paragraph 2 -- 7.4.2. Source tax limitation: Reservations and positions expressed by OECD member countries and non-OECD member countries -- 7.4.3. Use of the alternative provisions of the OECD and UN Models -- 7.4.4. Other departures found in treaties and the most favoured-nation clauses -- 7.5. Article 11(3) OECD Model: Inconsistent definitions of interest in treaty practice -- 7.5.1. Introduction and countries' reservations -- 7.5.2. Reference to domestic law -- 7.5.3. Relationship with other distributive rules.
7.5.4. Specific inclusions and exclusions -- 7.5.5. Penalty charges -- 7.6. Article 11(4) OECD Model: The PE throwback rule in actual treaties and other deviating provisions dealing with PEs -- 7.6.1. Introduction and frequent minor deviations -- 7.6.2. Limited force of attraction and PE exception rule -- 7.6.3. Interest paid to PEs in a third state -- 7.7. Article 11(5) OECD Model: Deviations concerning the source of interest -- 7.7.1. Introduction and more common deviations -- 7.7.2. Concepts of "resident" and "borne by" in article 11 -- 7.7.3. More radical departures: Different or additional sourcing nexuses and branch level interest tax -- 7.8. Article 11(6) OECD Model: Different country practices with respect to non-arm's length interest -- Chapter 8: Interest and Non-Discrimination under the OECD Model Convention -- 8.1. Introduction -- 8.2. The meaning of "interest" in article 24 OECD Model Convention -- 8.2.1. Defining "interest" for purposes of article 24 OECD Model Convention -- 8.2.1.1. Lack of treaty definition -- 8.2.1.2. Autonomous or nationally derived definition -- 8.2.1.3. The lack of importance of a sharp definition -- 8.2.2. Borderline cases -- 8.2.2.1. Notional interest payments -- 8.2.2.2. Penalty interest -- 8.2.2.3. Interest recharacterized as dividend -- 8.3. Discrimination of interest under article 24(4) OECD Model Convention -- 8.3.1. The core of the rule -- 8.3.2. Comparability analysis under article 24(4) OECD Model Convention -- 8.3.3. Relationship to article 9(1) and 11(6) OECD Model Convention -- 8.3.4. Interest payments to shareholders and the relationship between article 24(4) and (5) -- 8.3.5. A special case: Interest deduction limitations -- 8.4. Discrimination of interest payments under article 24(3) OECD Model Convention -- 8.4.1. The core of the rule.
8.4.2. Relationship between article 24(4) and 24(3) OECD Model Convention -- 8.4.3. Deductibility discrimination falling under article 24(3) OECD Model Convention -- 8.4.4. Other discrimination falling under article 24(3) OECD Model Convention -- 8.5. Conclusion -- Chapter 9: Conduit Companies Involving Interest Payments under Double Taxation Conventions: A Beneficial Ownership or a Principal Purpose Test Problem? -- 9.1. Introduction, opening considerations and scope of the discussion -- 9.2. Blurring between beneficial ownership and abuse in the pre-BEPS era - Selected considerations Indofood -- 9.2.1. The UK case and HMRC's guidance -- 9.2.1.1. Facts and findings in Indofood -- 9.2.1.2. UK HMRC's guidance -- 9.2.2. The conduit arrangement clause model -- 9.3. The post-BEPS era: The continuing tension between beneficial ownership and the PPT -- 9.3.1. The approach to conduit companies under the PPT and the 2001 UK-US DTC exchanges of notes as inspirational source -- 9.3.2. The problem of the articulation between beneficial ownership and the PPT -- 9.3.2.1. The easy question: The order of application -- 9.3.2.2. The more difficult question: Restrictive or broad meaning of beneficial ownership? -- 9.3.2.2.1. Arguments in favour of a restrictive meaning of beneficial ownership -- 9.3.2.2.2. Arguments in favour of a broad meaning of beneficial ownership -- 9.3.2.3. Can a broad meaning of beneficial ownership "neutralize" the PPT policy? -- 9.4. Conclusions and proposed solutions -- Part Four: National Reports -- Chapter 10: Australia -- 10.1. General law meaning of "interest" and definition of terms used by article 11(3) of the OECD Model Convention -- 10.1.1. The meaning of "interest" under general law -- 10.1.2. The meaning of the terms included in the treaty definition of "interest" under general law -- 10.1.2.1. Debenture -- 10.1.2.2. Bond.
10.1.2.3. Securities and Government Securities.
Record Nr. UNINA-9910795996503321
et Autilia Arfwidsson  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
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Taxation of Interest under Domestic Law
Taxation of Interest under Domestic Law
Autore et Autilia Arfwidsson
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (1085 pages)
Disciplina 343.04
Collana EC and International Tax Law
Soggetto topico Taxation
Double taxation
ISBN 9789087227852
9789087227845
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Part One: Introduction - Definition of Interest and Policy Perspectives -- Chapter 1: Definition of Interest in the Context of Income from Capital: A Comparative Analysis -- 1.1. Introduction -- 1.2. What is interest? -- 1.3. Obligation to pay -- 1.4. Substance vs form -- 1.5. Statutory definitions of interest -- Chapter 2: A Tax Policy Analysis of the Inclusion of Cross-Border Interest in Income -- 2.1. Introduction -- 2.2. Major issues with respect to the taxation of cross-border interest income -- 2.2.1. The meaning of "interest" -- 2.2.2. Characterization issues -- 2.2.2.1. Introduction -- 2.2.2.2. Hybrid financial instruments -- 2.2.3. Timing of the inclusion in income of cross-border interest -- 2.2.3.1. Sale of rights to interest -- 2.2.3.2. Sale of obligations with accrued interest -- 2.2.4. Cross-border interest derived from non-arm's length parties -- 2.2.4.1. Introduction -- 2.2.4.2. Transfer pricing -- 2.2.4.3. Other issues with respect to interest income derived from non-arm's length parties: Intercompany loans -- 2.2.4.3.1. Intercompany interest-free or low-interest loans -- 2.2.4.3.1.1. Intercompany loan by a subsidiary to its non-resident parent corporation -- 2.2.4.3.1.2. Intercompany loan by a parent to its subsidiary corporation -- 2.2.4.3.2. Intercompany loans with excessive interest -- 2.2.4.3.2.1. Intercompany loan by a subsidiary to its parent corporation -- 2.2.4.3.2.2. Intercompany loan by a parent to its subsidiary corporation -- 2.3. The taxation of cross-border interest derived by residents -- 2.3.1. Introduction -- 2.3.2. Source rules -- 2.3.2.1. Interest derived by residents from non-residents -- 2.3.2.2. Interest derived by non-residents from residents -- 2.3.3. The elimination of double taxation -- 2.3.4. CFC rules.
2.4. The taxation of non-residents on cross-border interest income -- 2.4.1. Introduction -- 2.4.2. Taxation of interest income derived by non-residents in the course of a non-resident's business carried on in another country -- 2.4.3. Taxation of non-business interest income derived by non-residents -- 2.4.3.1. Introduction -- 2.4.3.2. Issues in designing withholding taxes on cross-border interest -- 2.4.3.2.1. Introduction -- 2.4.3.2.2. Payments subject to withholding tax -- 2.4.3.2.3. Payers of interest subject to an obligation to withhold -- 2.4.3.2.4. Withholding tax rates -- 2.4.3.2.5. Exemptions from withholding tax -- 2.4.3.2.6. Anti-avoidance rules -- Part Two: EU Law -- Chapter 3: Open Issues in the Application of the EU Interest-Royalties Directive -- 3.1. Introduction and overview -- 3.2. Current issues in the application of the EU Interest-Royalties Directive -- 3.2.1. Autonomous interpretation of Union law and OECD guidance -- 3.2.2. The concept of "beneficial ownership" in the Interest-Royalties Directive -- 3.2.3. "Subject-to-tax" and the definition of a "company of a Member State" -- 3.2.4. Hybrid financing: "Interest", "distribution of profits", or neither? -- 3.3. Outlook: EU tax policy and the Interest-Royalties Directive -- Part Three: Tax Treaties -- Chapter 4: The Historical Evolution of Article 11 OECD Model Convention -- 4.1. Introduction -- 4.2. The work of the League of Nations -- 4.2.1. The four economists' report (1923) -- 4.2.2. The work of the technical experts (1922-1925) and the 1927-1928 models -- 4.2.3. The Mexico (1943) and London (1946) models -- 4.3. The work of the OEEC -- 4.4. The 1977 changes made to article 11 -- 4.5. Changes made to article 11 after 1977 -- 4.6. Conclusion -- Chapter 5: Definition of Interest under Article 11 of the OECD Model Convention and Possible Overlap with Other Distributive Rules.
5.1. Overview -- 5.2. Background to the definition -- 5.3. Items included in the definition of interest -- 5.4. Items excluded from the definition of interest -- 5.5. Interaction with article 10 -- 5.6. Interaction with article 6 -- 5.7. Interaction with article 7 -- 5.8. Interaction with article 9 -- 5.9. Interaction with article 13 -- Chapter 6: Double Source -- 6.1. Introduction -- 6.2. Evolution of article 11(5) -- 6.3. Commentary on Article 11(5) -- 6.4. To what extent is article 11(5) adopted in tax treaties? -- 6.5. Domestic law approaches to source -- 6.5.1. The League of Nations - No settled approach to the source of interest -- 6.5.2. Interactions between the development of source doctrine in Australia, Hong Kong, New Zealand, South Africa and the United Kingdom -- 6.5.3. South Africa -- 6.5.4. Australia -- 6.5.5. Hong Kong (Malaysia, Qatar and Singapore, etc.) -- 6.5.6. New Zealand -- 6.5.7. Other jurisdictions considered in the Country Reports -- 6.6. Themes -- Chapter 7: Departures from Article 11 of the OECD Model Convention -- 7.1. Introduction -- 7.2. Allocation of taxing rights between residence state and source state -- 7.3. Article 11(1) OECD Model: Departures in tax treaty practice -- 7.4. Article 11(2) OECD Model: Departures in the allocation of taxing rights to the source state -- 7.4.1. Introduction and scope of paragraph 2 -- 7.4.2. Source tax limitation: Reservations and positions expressed by OECD member countries and non-OECD member countries -- 7.4.3. Use of the alternative provisions of the OECD and UN Models -- 7.4.4. Other departures found in treaties and the most favoured-nation clauses -- 7.5. Article 11(3) OECD Model: Inconsistent definitions of interest in treaty practice -- 7.5.1. Introduction and countries' reservations -- 7.5.2. Reference to domestic law -- 7.5.3. Relationship with other distributive rules.
7.5.4. Specific inclusions and exclusions -- 7.5.5. Penalty charges -- 7.6. Article 11(4) OECD Model: The PE throwback rule in actual treaties and other deviating provisions dealing with PEs -- 7.6.1. Introduction and frequent minor deviations -- 7.6.2. Limited force of attraction and PE exception rule -- 7.6.3. Interest paid to PEs in a third state -- 7.7. Article 11(5) OECD Model: Deviations concerning the source of interest -- 7.7.1. Introduction and more common deviations -- 7.7.2. Concepts of "resident" and "borne by" in article 11 -- 7.7.3. More radical departures: Different or additional sourcing nexuses and branch level interest tax -- 7.8. Article 11(6) OECD Model: Different country practices with respect to non-arm's length interest -- Chapter 8: Interest and Non-Discrimination under the OECD Model Convention -- 8.1. Introduction -- 8.2. The meaning of "interest" in article 24 OECD Model Convention -- 8.2.1. Defining "interest" for purposes of article 24 OECD Model Convention -- 8.2.1.1. Lack of treaty definition -- 8.2.1.2. Autonomous or nationally derived definition -- 8.2.1.3. The lack of importance of a sharp definition -- 8.2.2. Borderline cases -- 8.2.2.1. Notional interest payments -- 8.2.2.2. Penalty interest -- 8.2.2.3. Interest recharacterized as dividend -- 8.3. Discrimination of interest under article 24(4) OECD Model Convention -- 8.3.1. The core of the rule -- 8.3.2. Comparability analysis under article 24(4) OECD Model Convention -- 8.3.3. Relationship to article 9(1) and 11(6) OECD Model Convention -- 8.3.4. Interest payments to shareholders and the relationship between article 24(4) and (5) -- 8.3.5. A special case: Interest deduction limitations -- 8.4. Discrimination of interest payments under article 24(3) OECD Model Convention -- 8.4.1. The core of the rule.
8.4.2. Relationship between article 24(4) and 24(3) OECD Model Convention -- 8.4.3. Deductibility discrimination falling under article 24(3) OECD Model Convention -- 8.4.4. Other discrimination falling under article 24(3) OECD Model Convention -- 8.5. Conclusion -- Chapter 9: Conduit Companies Involving Interest Payments under Double Taxation Conventions: A Beneficial Ownership or a Principal Purpose Test Problem? -- 9.1. Introduction, opening considerations and scope of the discussion -- 9.2. Blurring between beneficial ownership and abuse in the pre-BEPS era - Selected considerations Indofood -- 9.2.1. The UK case and HMRC's guidance -- 9.2.1.1. Facts and findings in Indofood -- 9.2.1.2. UK HMRC's guidance -- 9.2.2. The conduit arrangement clause model -- 9.3. The post-BEPS era: The continuing tension between beneficial ownership and the PPT -- 9.3.1. The approach to conduit companies under the PPT and the 2001 UK-US DTC exchanges of notes as inspirational source -- 9.3.2. The problem of the articulation between beneficial ownership and the PPT -- 9.3.2.1. The easy question: The order of application -- 9.3.2.2. The more difficult question: Restrictive or broad meaning of beneficial ownership? -- 9.3.2.2.1. Arguments in favour of a restrictive meaning of beneficial ownership -- 9.3.2.2.2. Arguments in favour of a broad meaning of beneficial ownership -- 9.3.2.3. Can a broad meaning of beneficial ownership "neutralize" the PPT policy? -- 9.4. Conclusions and proposed solutions -- Part Four: National Reports -- Chapter 10: Australia -- 10.1. General law meaning of "interest" and definition of terms used by article 11(3) of the OECD Model Convention -- 10.1.1. The meaning of "interest" under general law -- 10.1.2. The meaning of the terms included in the treaty definition of "interest" under general law -- 10.1.2.1. Debenture -- 10.1.2.2. Bond.
10.1.2.3. Securities and Government Securities.
Record Nr. UNINA-9910822530603321
et Autilia Arfwidsson  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Taxation, Data and Destination : An Analysis of Destination-Based Taxation from the Perspective of Tax Principles and Data Protection Regulation
Taxation, Data and Destination : An Analysis of Destination-Based Taxation from the Perspective of Tax Principles and Data Protection Regulation
Autore Sinnig Julia
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (401 pages)
Collana IBFD Doctoral
Soggetto topico Corporations
ISBN 9789087227791
9789087227784
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Disclaimer -- Acknowledgements -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Presentation of the topic and problems -- 1.1.1. Challenges of the digitalized economy -- 1.1.2. Tax concerns triggered by digital activities -- 1.1.3. Requirements for a tax solution -- 1.2. Questions and objectives guiding this research -- 1.2.1. Research question -- 1.2.2. State of the art and merit of the research -- 1.2.3. Delimitation of the research and methodology -- 1.3. Structure of the book -- Chapter 2: The Destination-Based Corporate Tax Proposals -- 2.1. Introduction -- 2.2. A broader DBCT: The DBCFT -- 2.2.1. Rationale behind the DBCFT -- 2.2.2. Personal and objective scope and taxable base of the DBCFT -- 2.2.3. Territorial scope: Destination basis -- 2.2.4. Preliminary justification of the DBCFT to respond to digital tax challenges -- 2.3. The proposed solution: The DDBCT -- 2.3.1. Rationale behind the DDBCT -- 2.3.2. Characteristics of the DDBCT -- 2.3.2.1. Personal and objective scope -- 2.3.2.1.1. Digitalized goods or services, including goods and services provided through digitalized means -- 2.3.2.1.2. User data -- 2.3.2.1.3. User participation -- 2.3.2.2. Territorial scope: Destination basis -- 2.3.2.2.1. Definition of destination -- 2.3.2.2.2. Localizability of the four options -- 2.3.2.3. Taxable base and tax rate -- 2.3.2.4. The use of thresholds -- 2.3.3. Preliminary justification of the DDBCT to answer the digital tax challenges -- 2.3.4. Distinguishing the DDBCT from other proposals -- 2.4. Conclusion -- Chapter 3: The Reality of the Digitalized Economy: Practical Issues Deduced from Business Models -- 3.1. Introduction -- 3.2. Historic context of the discussion on the tax challenges of digitalized business models -- 3.3. E-commerce.
3.3.1. Definition of e-commerce -- 3.3.2. Personal data and user participation in e-commerce -- 3.3.3. Tax treatment of e-commerce -- 3.3.3.1. Taxation today: Application of articles 7 and 5 of the OECD Model -- 3.3.3.2. Taxation under DDBCT and DBCFT -- 3.3.4. Interim conclusion on the taxation of e-commerce -- 3.4. Intermediation services/digital multi-sided markets -- 3.4.1. Definition of intermediation services/digital multi-sided markets -- 3.4.1.1. Online market places and online brokerage services -- 3.4.1.2. Online advertising -- 3.4.1.2.1. Classification of online advertising -- 3.4.1.2.2. Defining the functioning of online advertising -- 3.4.1.2.3. Examples: Google and Facebook's advertising models -- 3.4.1.3. Online gaming -- 3.4.2. Personal data and user participation in intermediation services and their location -- 3.4.2.1. Online market places and online brokerage services -- 3.4.2.2. Online advertising -- 3.4.2.3. Online gaming -- 3.4.3. Tax treatment of intermediation services -- 3.4.3.1. Taxation today -- 3.4.3.1.1. Online market places and online brokerage services: Articles 7 and 5 of the OECD Model and article 12A of the UN Model -- 3.4.3.1.2. Online advertising network intermediaries: Articles 7 and 5 of the OECD Model -- 3.4.3.1.3. Online gaming: Articles 7, 5 and 12 of the OECD Model -- 3.4.3.2. Taxation under DDBCT and DBCFT -- 3.4.3.2.1. Online market places and online brokerage services -- 3.4.3.2.2. Online advertising intermediary services -- 3.4.3.2.3. Online gaming services -- 3.4.4. Interim conclusion on the taxation of intermediation services/digital multi-sided markets -- 3.5. Cloud computing -- 3.5.1. Definition of "cloud computing" -- 3.5.2. Personal data and user participation in cloud computing -- 3.5.3. Tax treatment of cloud computing.
3.5.3.1. Taxation today: Articles 7, 5, 12 and 13 of the OECD Model and article 12A of the UN Model -- 3.5.3.2. Taxation under DDBCT and DBCFT -- 3.5.4. Interim conclusion on the taxation of cloud computing -- 3.6. Conclusion -- 3.6.1. Delimitation of digitalized business models and reliance on personal data and user participation -- 3.6.2. Current taxation of business models: Application of articles 7, 5 and 12 of the OECD Model and article 12A of the UN Model -- 3.6.3. Conclusion on issues regarding the application of DBCFT and DDBCT to the examined business models -- 3.6.3.1. Definition of the "user" -- 3.6.3.2. Definition of the "destination" -- 3.6.3.3. Open issues with DBCFT and DDBCT -- 3.6.3.3.1. Localization of users under DDBCT -- 3.6.3.3.2. Association of cash flows with non-paying users under DBCFT -- Chapter 4: Compatibility of a DBCT with DTCs, EU Law and WTO Law -- 4.1. Introduction -- 4.2. Compatibility with DTCs -- 4.2.1. Scope of application of DTCs: Requirements of articles 1-4 of the OECD Model -- 4.2.1.1. Articles 1, 3 and 4 of the OECD Model: Personal scope of application -- 4.2.1.2. Objective scope of application of article 2 of the OECD Model: Taxes covered -- 4.2.1.2.1. Wording of article 2(1) and (2) of the OECD Model and the definition of "income" -- 4.2.1.2.2. The distinction between direct and indirect taxes: Turnover and cash flow as taxable bases -- 4.2.1.2.3. Article 2(3) and (4) of the OECD Model: Listed and "identical or substantially similar" taxes -- 4.2.1.2.4. The system of DTCs: Congruence of the regulatory framework of DTCs and destination based taxes -- 4.2.1.2.5. The role of legislative intent for the qualification as a tax covered under article 2 of the OECD Model -- 4.2.1.2.6. Other design features impacting the qualification of taxes as "taxes covered" -- 4.2.1.3. Interim conclusion.
4.2.2. Relevance of DTCs if DDBCT and DBCFT are not covered by them -- 4.2.2.1. Application of articles 26 and 27 of the OECD Model and reflections on the allocation of taxing powers -- 4.2.2.2. Requirements set by article 24(1) of the OECD Model: Non-discrimination -- 4.2.3. Alternative result: DTCs are applicable to DBCFT and DDBCT - Potential conflicts with substantive DTC provisions -- 4.2.3.1. Principal conflicting provisions: Articles 7 and 5 of the OECD Model -- 4.2.3.2. Other conflicting provisions -- 4.2.3.3. Difficulties in the application of article 23A and B of the OECD Model: Double taxation relief -- 4.2.3.4. Relevance of article 25 of the OECD Model: Mutual agreement procedure -- 4.2.4. Interim conclusion -- 4.3. Compatibility with EU Law -- 4.3.1. General considerations -- 4.3.2. Competences of Member States and the European Union -- 4.3.3. Primary EU law -- 4.3.3.1. Rules relating to intra-community deliveries of goods -- 4.3.3.1.1. Adoption of a DBCT by a Member State -- 4.3.3.1.2. Adoption of a DBCT by the European Union -- 4.3.3.2. Fundamental freedoms -- 4.3.3.2.1. Adoption of a DBCT by a Member State -- 4.3.3.2.1.1. The sectoral application of the DDBCT -- 4.3.3.2.1.2. Turnover as the tax basis of the DDBCT -- 4.3.3.2.1.3. The border tax adjustment of the DBCFT -- 4.3.3.2.2. Adoption of a DBCT by the European Union -- 4.3.3.3. State aid considerations -- 4.3.3.3.1. Adoption of a DBCT by a Member State -- 4.3.3.3.1.1. The sectoral and turnover-based application of the DDBCT -- 4.3.3.3.1.2. The exemption of exports of both DBCTs and the border tax adjustment of the DBCFT -- 4.3.3.3.2. Adoption of a DBCT by the European Union -- 4.3.4. Secondary EU law -- 4.3.4.1. Compliance with the VAT Directive -- 4.3.4.2. Compliance with the Parent-Subsidiary Directive -- 4.3.5. Interim conclusion -- 4.3.5.1. Primary EU law.
4.3.5.2. Secondary EU law -- 4.4. Compatibility with WTO law -- 4.4.1. General considerations on the applicability of WTO law -- 4.4.2. Article III of the GATT and article XVII(1) of the GATS: Treatment of imports -- 4.4.3. Articles XVI(1) of the GATT and 3(1)(a) of the ASCM: Treatment of exports -- 4.4.4. Interim conclusion -- 4.5. Conclusion -- 4.5.1. Application of DTCs to DBCFT and DDBCT -- 4.5.2. Interferences of the DDBCT and DBCFT with EU law -- 4.5.3. Interference of the DDBCT and DBCFT with WTO law -- Chapter 5: Compatibility of DDBCT and DBCFT with Data Protection Standards and Related Fundamental Rights -- 5.1. Introduction -- 5.2. The scope of data collection at stake under DBCFT and DDBCT -- 5.3. Application of the Charter -- 5.3.1. General considerations regarding the applicability of the Charter -- 5.3.2. Lessons to be learned on the restriction of data protection rights granted by the Charter -- 5.3.3. Interim conclusion -- 5.4. Application of the GDPR -- 5.4.1. General considerations -- 5.4.2. Scope of application of the GDPR and its limits -- 5.4.2.1. Material and territorial scope of application of the GDPR -- 5.4.2.1.1. Material scope of application of the GDPR -- 5.4.2.1.2. Territorial scope of application of the GDPR -- 5.4.2.2. Limits to the scope of application of the GDPR -- 5.4.2.2.1. Article 2(2)(a) of the GDPR -- 5.4.2.2.2. Article 2(2)(d) of the GDPR -- 5.4.2.2.3. Interim conclusion -- 5.4.3. Substantive provisions of the GDPR potentially affected -- 5.4.4. Carve-out from the rights protected by the GDPR -- 5.4.5. Articles 5(1)(b) and 6(1)(e) of the GDPR: Purpose limitation -- 5.4.6. Article 11 of the GDPR: Limited obligations under the GDPR if data are pseudonymized -- 5.4.7. Interim conclusion -- 5.5. Application of the ECHR -- 5.5.1. General considerations regarding the applicability of the ECHR.
5.5.2. Lessons to be learned on the restriction of data protection rights granted by the ECHR.
Record Nr. UNINA-9910795997803321
Sinnig Julia  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui