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Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
Autore Lazarov Ivan
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (330 pages)
Collana IBFD Doctoral
Soggetto topico Corporations - Taxation - Law and legislation - European Union countries
Tax evasion - Law and legislation - European Union countries
Direct taxation - Law and legislation - European Union countries
Fraude fiscale - Pays de l'Union européenne
Corporations - Taxation - Law and legislation
Tax evasion
Soggetto genere / forma Academic theses.
Thèses et écrits académiques.
ISBN 90-8722-743-4
90-8722-742-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1. Context, research questions and scope -- 1.2. State of the art and contribution -- 1.3. Terminology -- 1.4. Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1. General considerations -- 2.2. Domestic distortive effects of direct taxation on investment decisions -- 2.3. International distortive effects of direct taxation on investment decisions -- 2.4. Anti-abuse rules as a mean to counter distortions -- 2.5. Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1. Distortions and the removal of barriers to factor mobility -- 3.2. Reasons for lack of harmonization of corporate taxation -- 3.2.1. Between neo-functionalism and intergovernmentalism -- 3.2.2. The legal basis -- 3.3. Negative integration -- 3.3.1. General considerations - The market access approach and its applicability to anti-avoidance rules -- 3.3.2. Discrimination in direct tax matters -- 3.3.2.1. Domestic rules of a discriminatory nature -- 3.3.2.2. Domestic discriminatory practice -- 3.3.2.3. Tax saving occurs only in cross-border situations -- 3.3.3. Objective comparability -- 3.3.4. Regulatory shopping -- 3.4. Positive integration -- 3.5. The limits regarding third countries -- 3.6. Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1. General principle -- 4.1.1. From justification to general principle -- 4.1.2. Abuse of domestic or EU law -- 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4. Legal certainty and retroactivity -- 4.2. On the nature of the general principle -- 4.2.1. Abuse of law or abuse of rights?.
4.2.2. Abuse as normative or interpretative principle -- 4.2.3. On the position of the general principle in the hierarchy of norms -- 4.2.4. Application of the general principle -- 4.2.5. On the elements of abuse and their relative independence -- 4.3. Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning -- 4.3.1. Entity under suspicion -- 4.3.2. Transaction under suspicion -- 4.3.3. Third countries -- 4.3.4. Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1. An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2. Double non-taxation arising from a qualification disparity -- 4.3.4.3. Single tax principle? -- 4.4. Abuse in areas with uniform EU law -- 4.5. Interaction between harmonized and non-harmonized areas -- 4.6. Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1. Setting the scene -- 5.1.1. Scope of the chapter -- 5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law -- 5.1.3. Testing domestic implementation measures -- 5.1.4. International developments and EU law -- 5.2. Types of harmonization of anti-avoidance -- 5.3. The "Blacklist" concerning third countries -- 5.4. Anti-avoidance rules in directives providing benefits -- 5.5. Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive -- 5.5.1. Testing against primary law -- 5.5.2. The minimum standard - Article 3 -- 5.5.3. Interest limitation rule: Article 4 -- 5.5.4. Exit taxation: Article 5 -- 5.5.5. The General Anti-Avoidance Rule: Article 6 -- 5.5.6. CFC legislation: Articles 7 and 8 -- 5.5.7. Anti-hybrid rule: Article 9 -- 5.6. Interim conclusions of chapter 5 -- Chapter 6: Research Findings and Conclusions.
6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series.
Record Nr. UNINA-9910795866703321
Lazarov Ivan  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
Autore Lazarov Ivan
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (330 pages)
Disciplina 343.2404
Collana IBFD Doctoral
Soggetto topico Corporations - Taxation - Law and legislation - European Union countries
Tax evasion - Law and legislation - European Union countries
Direct taxation - Law and legislation - European Union countries
Fraude fiscale - Pays de l'Union européenne
Corporations - Taxation - Law and legislation
Tax evasion
Soggetto genere / forma Academic theses.
Thèses et écrits académiques.
ISBN 90-8722-743-4
90-8722-742-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1. Context, research questions and scope -- 1.2. State of the art and contribution -- 1.3. Terminology -- 1.4. Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1. General considerations -- 2.2. Domestic distortive effects of direct taxation on investment decisions -- 2.3. International distortive effects of direct taxation on investment decisions -- 2.4. Anti-abuse rules as a mean to counter distortions -- 2.5. Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1. Distortions and the removal of barriers to factor mobility -- 3.2. Reasons for lack of harmonization of corporate taxation -- 3.2.1. Between neo-functionalism and intergovernmentalism -- 3.2.2. The legal basis -- 3.3. Negative integration -- 3.3.1. General considerations - The market access approach and its applicability to anti-avoidance rules -- 3.3.2. Discrimination in direct tax matters -- 3.3.2.1. Domestic rules of a discriminatory nature -- 3.3.2.2. Domestic discriminatory practice -- 3.3.2.3. Tax saving occurs only in cross-border situations -- 3.3.3. Objective comparability -- 3.3.4. Regulatory shopping -- 3.4. Positive integration -- 3.5. The limits regarding third countries -- 3.6. Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1. General principle -- 4.1.1. From justification to general principle -- 4.1.2. Abuse of domestic or EU law -- 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4. Legal certainty and retroactivity -- 4.2. On the nature of the general principle -- 4.2.1. Abuse of law or abuse of rights?.
4.2.2. Abuse as normative or interpretative principle -- 4.2.3. On the position of the general principle in the hierarchy of norms -- 4.2.4. Application of the general principle -- 4.2.5. On the elements of abuse and their relative independence -- 4.3. Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning -- 4.3.1. Entity under suspicion -- 4.3.2. Transaction under suspicion -- 4.3.3. Third countries -- 4.3.4. Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1. An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2. Double non-taxation arising from a qualification disparity -- 4.3.4.3. Single tax principle? -- 4.4. Abuse in areas with uniform EU law -- 4.5. Interaction between harmonized and non-harmonized areas -- 4.6. Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1. Setting the scene -- 5.1.1. Scope of the chapter -- 5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law -- 5.1.3. Testing domestic implementation measures -- 5.1.4. International developments and EU law -- 5.2. Types of harmonization of anti-avoidance -- 5.3. The "Blacklist" concerning third countries -- 5.4. Anti-avoidance rules in directives providing benefits -- 5.5. Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive -- 5.5.1. Testing against primary law -- 5.5.2. The minimum standard - Article 3 -- 5.5.3. Interest limitation rule: Article 4 -- 5.5.4. Exit taxation: Article 5 -- 5.5.5. The General Anti-Avoidance Rule: Article 6 -- 5.5.6. CFC legislation: Articles 7 and 8 -- 5.5.7. Anti-hybrid rule: Article 9 -- 5.6. Interim conclusions of chapter 5 -- Chapter 6: Research Findings and Conclusions.
6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series.
Record Nr. UNINA-9910813632503321
Lazarov Ivan  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Cross-Border Juridical VAT Double Taxation in the Framework of European Law
Cross-Border Juridical VAT Double Taxation in the Framework of European Law
Autore Streicher Annika
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Descrizione fisica 1 online resource (285 pages)
Disciplina 343.240526
Collana WU - Tax Law and Policy Series
ISBN 90-8722-843-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover page -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Setting the scene -- 1.2. The economic impact of VAT disputes -- 1.3. EU Commission action on VAT double taxation -- 1.4. VAT double taxation in ECJ jurisprudence -- 1.5. Aim of the book -- 1.6. Structure of the book -- Chapter 2: The Concept of VAT Double Taxation -- 2.1. Outline -- 2.2. Definition of VAT double taxation -- 2.2.1. Definition of double taxation in the direct tax sphere -- 2.2.2. Juridical and economic double taxation in VAT -- 2.2.3. The term "double taxation" in the VAT Directive -- 2.2.4. VAT double non-taxation -- 2.3. Constellations in which VAT double taxation can arise -- 2.4. Causes of juridical VAT double taxation -- 2.4.1. Underlying concepts causing double taxation in direct tax and VAT -- 2.4.2. Intra-EU constellations -- 2.4.2.1. Two categories of causes for VAT double taxation -- 2.4.2.2. Double taxation due to divergent rules -- 2.4.2.2.1. Diverging domestic implementation of VAT rules -- 2.4.2.2.2. Limits to harmonization -- 2.4.2.3. Double taxation despite identical rules -- 2.4.2.3.1. Diverging interpretation of identical rules -- 2.4.2.3.2. Differing assessments of the facts of a case -- 2.4.3. Mixed constellations -- 2.4.3.1. Double taxation due to divergent rules -- 2.4.3.2. Double taxation despite identical rules -- 2.4.4. Interim conclusion -- Chapter 3: Existing VAT Dispute Resolution Mechanisms -- 3.1. Outline -- 3.2. Dispute prevention and dispute resolution -- 3.3. Mechanisms in domestic law -- 3.3.1. Unilateral waiver of taxing rights -- 3.3.2. Domestic court proceedings -- 3.3.3. Domestic arbitration -- 3.4. Mechanisms in EU law -- 3.4.1. Preliminary ruling procedure -- 3.4.2. Infringement procedure.
3.4.3. Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of VAT -- 3.4.4. SOLVIT -- 3.5. Mechanisms based in EU and international law inapplicable in VAT -- 3.6. Interim conclusion -- Chapter 4: Prohibition of VAT Double Taxation under Article 110 of the TFEU and the EU Fundamental Freedoms -- 4.1. Outline -- 4.2. Putting VAT double taxation into boxes -- 4.2.1. Category 1: Provisions in the VAT Directive -- 4.2.2. Category 2: Diverging domestic implementation of provisions of the VAT Directive through an incorrect domestic implementation of the Directive -- 4.2.3. Category 3: Differing interpretations of the same provision, relevant concepts or differing assessments of factual circumstances -- 4.2.4. Category 4: Limits to harmonization - differing use of options granted by the Directive -- 4.2.5. Category 5: VAT double taxation in mixed constellations -- 4.3. Prohibition of juridical VAT double taxation under the fundamental freedoms and article 110 of the TFEU -- 4.3.1. Article 110 of the TFEU -- 4.3.1.1. Aim and scope -- 4.3.1.2. Article 110(1) of the TFEU: Discrimination of similar products -- 4.3.1.3. Article 110(2) of the TFEU: Protectionism in favour of domestic products -- 4.3.2. The free movement of goods and the freedom to provide services -- 4.3.2.1. Free movement of goods: Articles 30, 34 and 35 of the TFEU -- 4.3.2.2. Freedom to provide services: Article 56 of the TFEU -- 4.3.3. Relationship between article 110 of the TFEU and the free movement of goods and the freedom to provide services -- 4.3.4. VAT double taxation as an infringement of article 110 of the TFEU? -- 4.3.4.1. ECJ Schul I -- 4.3.4.2. ECJ Schul II -- 4.3.4.3. Schul jurisprudence in later case law -- 4.3.4.4. Can a prohibition of juridical VAT double taxation be derived from ECJ case law on article 110 of the TFEU?.
4.3.4.5. Practical application of Schul principles to juridical VAT double taxation -- 4.3.5. VAT double taxation as an infringement of the free movement of goods and the freedom to provide services? -- 4.3.5.1. Infringements of articles 34, 35 and 56 of the TFEU -- 4.3.5.1.1. Infringements of the fundamental freedoms in the tax sphere: Non-restriction or non-discrimination? -- 4.3.5.2. Double taxation as an infringement of the fundamental freedoms -- 4.3.5.3. Justification -- 4.3.5.3.1. Rule of reason (Cassis de Dijon rule) -- 4.3.5.3.2. Rule of reason in the direct tax area -- 4.3.5.3.3. Rule of reason in the indirect tax area -- 4.3.5.4. Proportionality -- 4.4. The hierarchy of EU legal norms -- 4.4.1. The shielding effect of secondary law -- 4.4.2. The method of consistent interpretation -- 4.5. Consequences for juridical VAT double taxation -- 4.5.1. Category 1: Provisions in the VAT Directive -- 4.5.2. Category 2: Diverging or incorrect domestic implementation of provisions of the VAT Directive -- 4.5.3. Category 3: Differing interpretations of the same provision, relevant concepts or differing assessments of factual circumstances -- 4.5.4. Category 4: Limits to harmonization - differing use of options granted by the Directive -- 4.5.5. Category 5: VAT double taxation in mixed constellations -- 4.6. Interim conclusion -- Chapter 5: Prohibition of VAT Double Taxation under the Charter of Fundamental Rights of the European Union -- 5.1. Outline -- 5.2. Applicability of the CFR in VAT -- 5.3. Article 20 of the CFR: Equality before the law -- 5.4. Article 16 of the CFR: Freedom to conduct a business -- 5.5. Article 17 of the CFR: Right to property -- 5.5.1. Personal scope -- 5.5.2. Substantive scope -- 5.5.2.1. The concept of property -- 5.5.2.2. Is taxation covered by the scope of article 17 of the CFR? -- 5.5.3. Infringement.
5.5.4. Justification -- 5.5.4.1. Testing scheme -- 5.5.4.2. Lawfulness -- 5.5.4.3. Public or general interest -- 5.5.4.4. Fair compensation -- 5.5.4.5. Proportionality -- 5.5.5. VAT double taxation as a violation of the right to property? -- 5.5.5.1. Infringement -- 5.5.5.1.1. Expropriation -- 5.5.5.1.2. Restriction of the exercise of property rights -- 5.5.5.2. Lawfulness -- 5.5.5.2.1. Lawful and unlawful double taxation -- 5.5.5.2.2. Lawful and unlawful double taxation in VAT -- 5.5.5.3. A multitude of actors and actions leading to a single infringement -- 5.5.5.4. Public or general interest -- 5.5.5.5. Proportionality -- 5.6. Interim conclusion -- Chapter 6: Potential New VAT Dispute Resolution Mechanisms and the Competence for their Adoption -- 6.1. Outline -- 6.2. Overview: Proposals -- 6.2.1. Insertion of a MAP/arbitration clause into the VAT Directive -- 6.2.2. Introduction of an individual right to refer cases to the ECJ -- 6.2.3. Conclusion of VAT treaties -- 6.3. Rules for the use of competences under articles 4 and 5 of the TEU -- 6.3.1. Articles 4(1) and 5(2) of the TEU: Conferral of competences -- 6.3.2. Article 5(3) of the TEU: Subsidiarity principle -- 6.3.3. Article 5(4) of the TEU: Proportionality principle -- 6.4. Internal EU competences -- 6.4.1. Internal and external aspects of EU competence -- 6.4.2. Types of internal competences -- 6.4.2.1. Exclusive competences pursuant to article 3(1) of the TFEU -- 6.4.2.2. Shared competences pursuant to article 4 of the TFEU -- 6.4.2.3. Supporting competences pursuant to article 6 of the TFEU -- 6.4.3. Article 113 of the TFEU: Harmonization of indirect taxation -- 6.5. Internal competence to implement VAT dispute resolution mechanisms -- 6.5.1. Proposal: Insertion of a MAP/arbitration clause into the VAT Directive.
6.5.1.1. Competence to insert a MAP/arbitration clause into the VAT Directive -- 6.5.1.1.1. Applicability of article 113 of the TFEU -- 6.5.1.1.2. Subsidiarity principle -- 6.5.1.1.3. Proportionality principle -- 6.5.1.2. Evaluation -- 6.5.2. Proposal: Introduction of an individual right to refer cases to the ECJ -- 6.5.2.1. Treaty amendment procedure -- 6.5.2.2. Evaluation -- 6.6. External EU competences -- 6.6.1. External competences pre-Lisbon: The implied powers doctrine -- 6.6.1.1. Origins of the implied powers doctrine -- 6.6.1.2. Existence of implied external competences -- 6.6.1.2.1. AETR-type competence -- 6.6.1.2.2. Opinion 1/76-type competence -- 6.6.1.3. Nature of implied external competences -- 6.6.1.3.1. AETR exclusivity -- 6.6.1.3.2. Exclusivity based on the necessity ratio of Opinion 1/76 -- 6.6.2. Codification of external competences in articles 3(2) and 216 of the TFEU -- 6.6.2.1. Relevance of pre-Lisbon case law -- 6.6.2.2. Article 216(1) of the TFEU -- 6.6.2.3. Article 3(2) of the TFEU -- 6.6.3. Shared external competences -- 6.6.4. Types of international agreements -- 6.7. External competences to implement VAT dispute resolution mechanisms -- 6.7.1. Existence of external EU competence for the conclusion of VAT treaties -- 6.7.2. Nature of the external EU competence -- 6.7.3. Evaluation -- 6.8. Interim conclusion -- Chapter 7: The Competence to Decide VAT Cases: Distribution of Competences between the ECJ and VAT Arbitration Panels -- 7.1. Outline -- 7.2. VAT arbitration in intra-EU constellations -- 7.2.1. The ECJ's exclusive jurisdiction -- 7.2.2. Balancing exclusive ECJ jurisdiction and VAT arbitration -- 7.3. VAT arbitration in mixed constellations -- 7.3.1. Opinion 1/17 and its effects on the ECJ's exclusive jurisdiction -- 7.3.2. Arbitration under the VAT treaty compatible with the ECJ's exclusive jurisdiction in VAT?.
7.4. Interim conclusion.
Record Nr. UNINA-9910861056103321
Streicher Annika  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Donations and Tax
Donations and Tax
Autore dos Leonardo Marques
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (557 pages)
Collana IBFD Doctoral
ISBN 9789087227517
9789087227500
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- Foreword -- Note to Readers -- List of Abbreviations -- Part I: Introduction -- Chapter 1: The Conundrum -- 1.1. Gifts and donations as a pre-regulatory reality -- 1.2. The subjective benefits of giving -- 1.3. From individuals to corporations -- 1.4. Overcoming the conundrum: A roadmap of the thesis -- Chapter 2: Scope and Objectives -- 2.1. Terminology and descriptive methodology -- 2.2. Object -- 2.3. Goals of the book -- 2.4. Sequence -- Part II: Donations, Governments and Corporations -- Chapter 3: Charitable Donations and Public Policy -- 3.1. The need for regulation in corporate charitable donations and its underlying justification -- 3.1.1. Initial approach -- 3.1.2. Government and market shortages -- 3.1.2.1. The need to respond to shortages of charitable supplies -- 3.1.2.2. Charitable supplies: Material and immaterial -- 3.1.3. Corporate charitable donations as a democratic exercise of promotion of social integration, awareness and socially accepted values -- 3.1.4. Prevention of abuse and reduction of suspicion -- 3.1.4.1. Donor abuse and suspicion regarding abusive practices -- 3.1.4.2. Depletion of public and private resources and distortion of competition -- 3.1.5. Constitutional and international law requirements -- 3.1.6. Reduction of the volume of corporate charitable donations and specific charitable practices -- 3.2. The tax system as an efficient regulatory or policy instrument -- 3.2.1. Introductory notes -- 3.2.2. The tax system and regulatory purposes -- 3.2.3. The underlying rationale of the charitable deduction: A unified theory of corporate charitable donations -- 3.2.4. Rethinking the qualification of philanthropic regimes as tax incentives or tax benefits -- 3.2.5. Exceptionality vis-à-vis structural provisions.
3.2.6. Business expenses without a consideration/reciprocation -- 3.2.7. The efficiency of the tax system as a regulatory or policy instrument -- 3.2.7.1. The need for philanthropic regimes as tax frameworks applicable to charitable donations -- 3.2.7.2. The use of the tax system to respond to shortages of charitable supplies -- 3.2.7.3. Corporate charitable donations and happiness -- 3.2.7.4. Corporate charitable donations, social integration and awareness of social issues -- 3.2.7.5. Corporate charitable donations and the promotion of socially accepted values -- 3.2.7.6. Corporate charitable donations and democracy -- 3.2.7.7. The tax system, the prevention of abuse and the need for neutrality -- 3.3. Additional elements -- Chapter 4: Donations and Corporations -- 4.1. Donations as a business tool -- 4.1.1. Introduction -- 4.1.2. A closer relationship between corporations and charities -- 4.1.2.1. Initial approach -- 4.1.2.2. The benefits of corporate social responsibility -- 4.1.2.3. Corporate social responsibility and charitable donations -- 4.2. New philanthropic models -- 4.2.1. Personal preferences and strategic philanthropy -- 4.2.2. New approaches to philanthropy: The new role of charities in today's societies -- 4.3. The economic benefits of corporate charitable donations -- 4.3.1. Corporate giving motivations -- 4.3.2. Motivational case studies -- 4.3.2.1. Philanthropy and patronage as evolving concepts: Effects on donor's motivations -- 4.3.2.2. Motivations -- 4.3.2.2.1. Social convention and commercial practices -- 4.3.2.2.2. Marketing, advertising, overall promotion, networking and public acknowledgement -- 4.3.2.2.3. Whitewashing and greenwashing effects: Halo effect -- 4.3.2.2.4. Motivational instrument towards human resources and head-hunting strategies -- 4.3.2.2.5. Acknowledgement of the quality and necessity of charitable services.
4.4. The financial benefits of corporate charitable donations -- 4.5. Deterrents -- 4.5.1. Lack of benefits -- 4.5.2. Emotional and physical fatigue and forced giving or lack of involvement -- 4.5.3. The belief that there is no obligation to donate more -- 4.5.4. Scepticism, distrust and lack of transparency as to the use of the funds donated -- 4.5.5. Lack of alignment with beneficiaries and/or charitable purposes -- 4.5.6. Lack of time -- 4.5.7. Unfavourable tax framework -- Part III: Legal Constraints on the Design and Drafting of Philanthropic Regimes -- Chapter 5: The Impact of Constitutional and International Law -- 5.1. Constitutional law constraints -- 5.1.1. Introductory notes -- 5.1.2. Obligation to implement philanthropic regimes and the legal qualification of reliefs -- 5.1.2.1. The ability-to-pay principle: Business-driven donations -- 5.1.2.2. Tax base refinements and mandatory features of the tax system -- 5.1.3. Constitutional restrictions on philanthropic regimes -- 5.1.3.1. Restrictions based on equality -- 5.1.3.2. Restriction of social rights -- 5.2. Corporate charitable donations and international law -- 5.2.1. Initial approach -- 5.2.2. The territorial link of philanthropic regimes -- 5.2.3. EU primary law -- 5.2.3.1. From Stauffer to Persche -- 5.2.3.2. The importance of the substitutive effect of charities regarding governmental functions -- 5.2.3.3. Acceptable cases of territorial restrictions in the ECJ's case law: From Stauffer to X -- 5.2.3.4. The roadmap for territorial restrictions -- 5.2.3.5. Charitable donations to third countries under the free movement of capital -- 5.2.3.6. The object of the donations -- 5.2.3.7. The concept of consideration: The court's contribution -- 5.2.3.8. State aid -- 5.2.4. Tax and estate, inheritance and gift treaties -- 5.2.4.1. Tax Treaties and cross-border corporate charitable donations.
5.2.4.2. The deductibility non-discrimination provision: Application to corporate charitable donations -- 5.2.5. Globalization and law -- Part IV: Tax Policy and Design: In Search of a Balanced Framework -- Chapter 6: How Governments Should Draft Their Philanthropic Regimes -- 6.1. A design and drafting methodology -- 6.2. Four essential questions -- 6.3. The five fundamental premises -- 6.3.1. First premise: Clarity as to the function, purpose and significance of each provision -- 6.3.2. Second premise: Societal sensitivity -- 6.3.3. Third premise: The acknowledgement that donations are multi-functional instruments -- 6.3.4. Fourth premise: A balance between the achievement of charitable functions and the prevention of out-of-system situations -- 6.3.5. Fifth premise: Efficiency -- 6.4. An absolute need to obtain further information -- 6.5. The concept of corporate charitable donations -- 6.5.1. Features of the concept -- 6.5.2. Meaning of voluntary and final transfer -- 6.5.2.1. Freedom to donate: The sliding scale -- 6.5.2.2. A final transfer -- 6.5.2.2.1. Non-refundable nature of corporate charitable donations -- 6.5.2.2.2. Conditions -- 6.5.3. The object of the donation -- 6.5.3.1. Admissible donation objects -- 6.5.3.2. Non-monetary donations -- 6.5.3.2.1. Overview of the existing issues -- 6.5.3.2.2. In favour of in-kind donations -- 6.5.3.2.3. Regulatory models and ways of dealing with existing issues -- 6.5.3.2.4. The proposed solution to the appraisal of in-kind donations -- 6.5.3.2.5. Specific cases -- 6.5.3.2.5.1. Usufruct, partial interest and other assignments of use -- 6.5.3.2.5.2. Auctions and discounts -- 6.5.3.2.5.3. Debt forgiveness and free loans -- 6.5.3.2.5.4. Volunteer work -- 6.5.3.2.5.5. Donation of services tout court -- 6.5.3.2.5.6. Donations of inventory -- 6.5.4. The appraisal of in-kind charitable donations.
6.5.4.1. Introduction and proposed approach: The fair market value -- 6.5.4.2. The relevance of the appraisal method suggested -- 6.5.4.3. Meaning of fair market value -- 6.5.4.4. Fairness to the donor -- 6.5.4.5. The donor's ability to pay -- 6.5.4.6. A balance between neutrality and the achievement of charitable functions: Non-monetary and monetary donations -- 6.5.4.7. A potential double-dip effect: The case of assets subject to a fast depreciation rate -- 6.5.4.8. Safe harbours -- 6.5.4.9. Simplification measures: Official quotationsor other official values -- 6.5.5. Parties to corporate charitable donations -- 6.5.5.1. The baseline -- 6.5.5.2. Charitable donations from a financial standpoint: A multilateral relationship -- 6.5.5.2.1. First approach: A non-legal/non-tax perspective -- 6.5.5.2.2. Donors and beneficiaries -- 6.5.5.2.3. Taxpayers and governments -- 6.5.5.2.4. Shareholders and customers -- 6.5.5.3. Charitable donations from a tax standpoint: A bilateral relationship -- 6.5.5.3.1. The baseline -- 6.5.5.3.2. The first and second parties -- 6.5.5.3.3. The third and fourth parties -- 6.5.5.3.4. The fifth party -- 6.5.5.4. The donors -- 6.5.5.4.1. The criterion to qualify as a corporate donor -- 6.5.5.4.2. Donors' motives and profiles -- 6.5.5.5. Beneficiaries -- 6.5.5.5.1. Eligible beneficiaries and the allocation to charitable purposes -- 6.5.5.5.2. Legal entities v. individuals -- 6.5.5.5.3. Legal personality -- 6.5.5.5.3.1. Suggested approach: Existence of tax personality -- 6.5.5.5.3.2. Ring-fenced parts of a legal entity as eligible beneficiaries -- 6.5.5.5.4. The profitability profiles -- 6.5.5.5.5. Eligibility requirements: Approval of projects and name-by-name lists -- 6.5.5.5.6. Residency of the beneficiary -- 6.5.6. Charitable functions and charitable purposes -- 6.5.6.1. Introductory notes.
6.5.6.2. Eligible charitable purposes.
Record Nr. UNINA-9910795992903321
dos Leonardo Marques  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Donations and Tax
Donations and Tax
Autore dos Leonardo Marques
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (557 pages)
Collana IBFD Doctoral
ISBN 9789087227517
9789087227500
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- Foreword -- Note to Readers -- List of Abbreviations -- Part I: Introduction -- Chapter 1: The Conundrum -- 1.1. Gifts and donations as a pre-regulatory reality -- 1.2. The subjective benefits of giving -- 1.3. From individuals to corporations -- 1.4. Overcoming the conundrum: A roadmap of the thesis -- Chapter 2: Scope and Objectives -- 2.1. Terminology and descriptive methodology -- 2.2. Object -- 2.3. Goals of the book -- 2.4. Sequence -- Part II: Donations, Governments and Corporations -- Chapter 3: Charitable Donations and Public Policy -- 3.1. The need for regulation in corporate charitable donations and its underlying justification -- 3.1.1. Initial approach -- 3.1.2. Government and market shortages -- 3.1.2.1. The need to respond to shortages of charitable supplies -- 3.1.2.2. Charitable supplies: Material and immaterial -- 3.1.3. Corporate charitable donations as a democratic exercise of promotion of social integration, awareness and socially accepted values -- 3.1.4. Prevention of abuse and reduction of suspicion -- 3.1.4.1. Donor abuse and suspicion regarding abusive practices -- 3.1.4.2. Depletion of public and private resources and distortion of competition -- 3.1.5. Constitutional and international law requirements -- 3.1.6. Reduction of the volume of corporate charitable donations and specific charitable practices -- 3.2. The tax system as an efficient regulatory or policy instrument -- 3.2.1. Introductory notes -- 3.2.2. The tax system and regulatory purposes -- 3.2.3. The underlying rationale of the charitable deduction: A unified theory of corporate charitable donations -- 3.2.4. Rethinking the qualification of philanthropic regimes as tax incentives or tax benefits -- 3.2.5. Exceptionality vis-à-vis structural provisions.
3.2.6. Business expenses without a consideration/reciprocation -- 3.2.7. The efficiency of the tax system as a regulatory or policy instrument -- 3.2.7.1. The need for philanthropic regimes as tax frameworks applicable to charitable donations -- 3.2.7.2. The use of the tax system to respond to shortages of charitable supplies -- 3.2.7.3. Corporate charitable donations and happiness -- 3.2.7.4. Corporate charitable donations, social integration and awareness of social issues -- 3.2.7.5. Corporate charitable donations and the promotion of socially accepted values -- 3.2.7.6. Corporate charitable donations and democracy -- 3.2.7.7. The tax system, the prevention of abuse and the need for neutrality -- 3.3. Additional elements -- Chapter 4: Donations and Corporations -- 4.1. Donations as a business tool -- 4.1.1. Introduction -- 4.1.2. A closer relationship between corporations and charities -- 4.1.2.1. Initial approach -- 4.1.2.2. The benefits of corporate social responsibility -- 4.1.2.3. Corporate social responsibility and charitable donations -- 4.2. New philanthropic models -- 4.2.1. Personal preferences and strategic philanthropy -- 4.2.2. New approaches to philanthropy: The new role of charities in today's societies -- 4.3. The economic benefits of corporate charitable donations -- 4.3.1. Corporate giving motivations -- 4.3.2. Motivational case studies -- 4.3.2.1. Philanthropy and patronage as evolving concepts: Effects on donor's motivations -- 4.3.2.2. Motivations -- 4.3.2.2.1. Social convention and commercial practices -- 4.3.2.2.2. Marketing, advertising, overall promotion, networking and public acknowledgement -- 4.3.2.2.3. Whitewashing and greenwashing effects: Halo effect -- 4.3.2.2.4. Motivational instrument towards human resources and head-hunting strategies -- 4.3.2.2.5. Acknowledgement of the quality and necessity of charitable services.
4.4. The financial benefits of corporate charitable donations -- 4.5. Deterrents -- 4.5.1. Lack of benefits -- 4.5.2. Emotional and physical fatigue and forced giving or lack of involvement -- 4.5.3. The belief that there is no obligation to donate more -- 4.5.4. Scepticism, distrust and lack of transparency as to the use of the funds donated -- 4.5.5. Lack of alignment with beneficiaries and/or charitable purposes -- 4.5.6. Lack of time -- 4.5.7. Unfavourable tax framework -- Part III: Legal Constraints on the Design and Drafting of Philanthropic Regimes -- Chapter 5: The Impact of Constitutional and International Law -- 5.1. Constitutional law constraints -- 5.1.1. Introductory notes -- 5.1.2. Obligation to implement philanthropic regimes and the legal qualification of reliefs -- 5.1.2.1. The ability-to-pay principle: Business-driven donations -- 5.1.2.2. Tax base refinements and mandatory features of the tax system -- 5.1.3. Constitutional restrictions on philanthropic regimes -- 5.1.3.1. Restrictions based on equality -- 5.1.3.2. Restriction of social rights -- 5.2. Corporate charitable donations and international law -- 5.2.1. Initial approach -- 5.2.2. The territorial link of philanthropic regimes -- 5.2.3. EU primary law -- 5.2.3.1. From Stauffer to Persche -- 5.2.3.2. The importance of the substitutive effect of charities regarding governmental functions -- 5.2.3.3. Acceptable cases of territorial restrictions in the ECJ's case law: From Stauffer to X -- 5.2.3.4. The roadmap for territorial restrictions -- 5.2.3.5. Charitable donations to third countries under the free movement of capital -- 5.2.3.6. The object of the donations -- 5.2.3.7. The concept of consideration: The court's contribution -- 5.2.3.8. State aid -- 5.2.4. Tax and estate, inheritance and gift treaties -- 5.2.4.1. Tax Treaties and cross-border corporate charitable donations.
5.2.4.2. The deductibility non-discrimination provision: Application to corporate charitable donations -- 5.2.5. Globalization and law -- Part IV: Tax Policy and Design: In Search of a Balanced Framework -- Chapter 6: How Governments Should Draft Their Philanthropic Regimes -- 6.1. A design and drafting methodology -- 6.2. Four essential questions -- 6.3. The five fundamental premises -- 6.3.1. First premise: Clarity as to the function, purpose and significance of each provision -- 6.3.2. Second premise: Societal sensitivity -- 6.3.3. Third premise: The acknowledgement that donations are multi-functional instruments -- 6.3.4. Fourth premise: A balance between the achievement of charitable functions and the prevention of out-of-system situations -- 6.3.5. Fifth premise: Efficiency -- 6.4. An absolute need to obtain further information -- 6.5. The concept of corporate charitable donations -- 6.5.1. Features of the concept -- 6.5.2. Meaning of voluntary and final transfer -- 6.5.2.1. Freedom to donate: The sliding scale -- 6.5.2.2. A final transfer -- 6.5.2.2.1. Non-refundable nature of corporate charitable donations -- 6.5.2.2.2. Conditions -- 6.5.3. The object of the donation -- 6.5.3.1. Admissible donation objects -- 6.5.3.2. Non-monetary donations -- 6.5.3.2.1. Overview of the existing issues -- 6.5.3.2.2. In favour of in-kind donations -- 6.5.3.2.3. Regulatory models and ways of dealing with existing issues -- 6.5.3.2.4. The proposed solution to the appraisal of in-kind donations -- 6.5.3.2.5. Specific cases -- 6.5.3.2.5.1. Usufruct, partial interest and other assignments of use -- 6.5.3.2.5.2. Auctions and discounts -- 6.5.3.2.5.3. Debt forgiveness and free loans -- 6.5.3.2.5.4. Volunteer work -- 6.5.3.2.5.5. Donation of services tout court -- 6.5.3.2.5.6. Donations of inventory -- 6.5.4. The appraisal of in-kind charitable donations.
6.5.4.1. Introduction and proposed approach: The fair market value -- 6.5.4.2. The relevance of the appraisal method suggested -- 6.5.4.3. Meaning of fair market value -- 6.5.4.4. Fairness to the donor -- 6.5.4.5. The donor's ability to pay -- 6.5.4.6. A balance between neutrality and the achievement of charitable functions: Non-monetary and monetary donations -- 6.5.4.7. A potential double-dip effect: The case of assets subject to a fast depreciation rate -- 6.5.4.8. Safe harbours -- 6.5.4.9. Simplification measures: Official quotationsor other official values -- 6.5.5. Parties to corporate charitable donations -- 6.5.5.1. The baseline -- 6.5.5.2. Charitable donations from a financial standpoint: A multilateral relationship -- 6.5.5.2.1. First approach: A non-legal/non-tax perspective -- 6.5.5.2.2. Donors and beneficiaries -- 6.5.5.2.3. Taxpayers and governments -- 6.5.5.2.4. Shareholders and customers -- 6.5.5.3. Charitable donations from a tax standpoint: A bilateral relationship -- 6.5.5.3.1. The baseline -- 6.5.5.3.2. The first and second parties -- 6.5.5.3.3. The third and fourth parties -- 6.5.5.3.4. The fifth party -- 6.5.5.4. The donors -- 6.5.5.4.1. The criterion to qualify as a corporate donor -- 6.5.5.4.2. Donors' motives and profiles -- 6.5.5.5. Beneficiaries -- 6.5.5.5.1. Eligible beneficiaries and the allocation to charitable purposes -- 6.5.5.5.2. Legal entities v. individuals -- 6.5.5.5.3. Legal personality -- 6.5.5.5.3.1. Suggested approach: Existence of tax personality -- 6.5.5.5.3.2. Ring-fenced parts of a legal entity as eligible beneficiaries -- 6.5.5.5.4. The profitability profiles -- 6.5.5.5.5. Eligibility requirements: Approval of projects and name-by-name lists -- 6.5.5.5.6. Residency of the beneficiary -- 6.5.6. Charitable functions and charitable purposes -- 6.5.6.1. Introductory notes.
6.5.6.2. Eligible charitable purposes.
Record Nr. UNINA-9910821276603321
dos Leonardo Marques  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Effectiveness of General Anti-Avoidance Rules
The Effectiveness of General Anti-Avoidance Rules
Autore Sinnig Julia
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (325 pages)
Collana IBFD Doctoral
Soggetto topico European Union countries
International business enterprises
Tax planning
ISBN 9789087227944
9789087227937
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Preface -- Abbreviations -- Chapter 1: Introduction -- 1.1. The future of international taxation: The 2020s compromise? -- 1.2. The interdisciplinary field of tax law and economics -- 1.3. Methodology -- 1.4. Terminology -- 1.4.1. Tax evasion -- 1.4.2. Tax avoidance and tax abuse -- Chapter 2: Tax Policy in a Time of Crisis: Ensuring the Tax Revenue -- 2.1. Introduction to the global tax arena -- 2.2. The history of the international tax system: The harmonization vs. tax competition controversy -- 2.2.1. The global network of tax treaties -- 2.3. The international standards set by the OECD Model -- 2.3.1. The 1920s compromise: A system welded for tax competition -- 2.4. Alleviating double taxation by allocating tax revenue -- 2.4.1. Different forms of double taxation -- 2.4.2. A brief history of relieving double taxation -- 2.4.2.1. The economic consequences of double taxation -- 2.4.2.2. Checking tax evasion -- 2.4.2.3. Allocation rules for dividends and interest -- 2.4.3. The formation of the OECD -- 2.5. Corporate tax and how to avoid it -- 2.5.1. The role of the corporate form -- 2.5.2. Nexus and the notion of treaty residence -- 2.5.3. Distributive rules -- 2.5.3.1. The conduit company method -- 2.5.3.2. The last-minute restructuring method -- 2.5.4. The impact of the PPT -- 2.6. Economic substance: The ailment or the cure? -- 2.6.1. Transfer pricing as a method to allocate profit -- 2.6.2. Economic substance to counter abuse: BEPS Action 6 -- 2.6.2.1. Action 6: Preamble -- 2.6.2.2. The treaty abuse rule in article 7: The PPT -- 2.7. The multilateral instrument (MLI) -- 2.8. Summary: Treaty shopping, directive shopping and withholding taxes -- Chapter 3: Preventing Treaty Abuse within the OECD Framework.
3.1. From preventing double taxation to further preventing treaty abuse -- 3.2. Combating BEPS -- 3.3. Improper use of tax treaties and treaty shopping -- 3.4. From beneficial ownership to a PPT -- 3.4.1. The 1963 and 1977 OECD Models -- 3.4.2. The 1986 OECD Conduit Companies Report -- 3.4.3. The 1992 update to the OECD Model Commentary -- 3.4.4. The 1998 Report on Harmful Tax Competition and the 2002 Report Restricting the Entitlement to Treaty Benefits -- 3.4.5. The 2003 update to the OECD Model Commentary -- 3.4.6. The 2014 update to the OECD Model Commentary -- 3.4.7. The 2017 update to the OECD Model Commentary -- 3.5. Preliminary conclusion -- Chapter 4: Judicial Anti-Avoidance in the European Union -- 4.1. Introduction -- 4.2. The specific nature of EU tax law -- 4.3. The methodological and constitutional nature of EU direct tax law -- 4.3.1. The internal market in the BEPS era -- 4.3.2. EU primary law - The treaties and the fundamental freedoms -- 4.3.3. The legal basis of general principles of EU law -- 4.3.4. The effect of a general principle in EU law -- 4.4. The case law of the Court of Justice of the European Union -- 4.4.1. Emsland Stärke - The elements of an abuse test -- 4.4.2. Cadbury Schweppes - Wholly artificial arrangements -- 4.4.3. Kofoed - A general principle of prohibition of abuse -- 4.4.4. The Danish beneficial ownership cases -- 4.4.4.1. Background -- 4.4.4.2. Legal framework -- 4.4.4.3. Difference from AG Kokott's opinions -- 4.4.4.4. Understanding the outcome -- 4.4.4.5. Assessing the facts -- 4.4.5. The dividend cases -- 4.4.5.1. T Danmark (C-116/16) - The TDC Case -- 4.4.5.2. Y Denmark (C-117/16) - The NetApp Case -- 4.4.6. The interest cases -- 4.4.6.1. Case C-115/16 - N Luxembourg I - The TDC Parent Case -- 4.4.6.2. Case C-118/16 - X Denmark A/S - The Nycomed/Takeda Case -- 4.4.6.3. Case C-119/16 - C Danmark I.
4.4.6.4. Case C-299/16 - Z Denmark -- 4.4.7. The notion of abuse in EU law after the Danish beneficial ownership cases -- 4.4.8. The elements of the abuse test -- 4.4.8.1. The subjective element of the abuse test -- 4.4.9. Balancing the general principles of EU law - Legal certainty and anti-abuse -- 4.4.9.1. The legal nature of the prohibition of abuse of rights under EU law -- 4.4.9.2. The general principle of abuse and the fundamental freedoms -- 4.4.9.3. The principle of abuse and the directives -- 4.5. Preliminary conclusion -- Chapter 5: Alignment between the European Union and the OECD: An Interlocking Relationship -- 5.1. Introduction -- 5.2. Beneficial ownership according to the ECJ: A specific example of alignment -- 5.3. Common standards to combat tax abuse -- 5.4. Disentangling abuse from real economic activity: An economic assessment -- 5.5. Understanding the indications of abuse through economic theory -- 5.5.1. Behavioural theory of corporations -- 5.5.2. The theory of the firm -- 5.6. Everyday hallmarks of economic standards -- 5.6.1. Pre-tax profit -- 5.6.2. Risk and market forces -- 5.6.3. Indifferent parties and intermediaries -- 5.7. Indications of abuse in the subjective element -- 5.7.1. Group structure put in place to obtain a tax advantage -- 5.7.2. Immediate redistribution of dividends or interest -- 5.7.3. Insignificant income -- 5.7.4. Sole activity is redistribution and company lacks personnel and facilities -- 5.7.5. Contractual obligations rendering the company unable to use and enjoy -- 5.7.6. Close connection between the arrangement and new tax legislation -- 5.8. Preliminary conclusion: An economic test to disentangle abuse from real economic activity -- Chapter 6: A Network Analysis to Estimate the Effects of Anti-Avoidance Measures in the European Union and the OECD -- 6.1. Introduction.
6.2. Applying the tax treaty network in light of modern international tax policy -- 6.3. Computing the tax benefit of holding structures -- 6.3.1. Case C-116/16: T Danmark - TDC -- 6.3.2. Case C-117/16: Y Denmark - NetApp ApS -- 6.4. Weighing the tax benefits against other business benefits -- 6.5. Assessing the impact of the rulings on treaty shopping gains -- 6.6. Network analysis of treaty shopping -- 6.6.1. The network approach and treaty shopping gains -- 6.6.2. Baseline 2018 -- 6.6.3. Scenarios for the analysis -- 6.7. Impact analysis: Scenario results -- 6.7.1. Scenario 1: Denmark unilateral -- 6.7.2. Scenario 2: EU-wide -- 6.7.3. Scenario 3: Inclusive Framework -- 6.7.4. Scenario 4: EU-wide prohibitive penalty -- 6.7.5. Scenario 5: OECD IF (Strong) -- 6.8. Summary of scenario results -- 6.9. Preliminary conclusion -- Chapter 7: Case Studies -- 7.1. Introduction -- 7.2. France -- 7.2.1. Introduction -- 7.2.2. The history of the French GAAR: Fictious arrangements and fraude à la loi -- 7.2.3. Applying the French GAAR -- 7.2.4. The French GAAR and the European Union -- 7.2.4.1. Non-genuine arrangements -- 7.2.4.2. Main purpose/one of the main purposes to obtain a tax advantage -- 7.2.4.3. Case C-6/16 Eqiom SAS & -- Enka SA -- 7.2.4.4. Domestic rulings from the Conseil d'État on 5 June 2020 (nos. 423811, 423809, 423810, 423812 and Enka) -- 7.2.5. The French GAAR and tax treaties -- 7.2.6. Preliminary conclusion -- 7.3. Germany -- 7.3.1. Introduction -- 7.3.2. The history of the German GAAR: Teleological interpretation or statutory provision? -- 7.3.3. Applying the German GAAR -- 7.3.4. The German GAAR and the European Union -- 7.3.4.1. Non-genuine arrangements -- 7.3.4.2. Main/sole purpose -- 7.3.4.3. Cases C-504/16 Deister Holding AG and C-613/16 Juhler Holding A/S -- 7.3.4.4. GS -- 7.3.4.5. X -- 7.3.5. The German GAAR and tax treaties.
7.3.6. Preliminary conclusion -- 7.4. Denmark -- 7.4.1. Introduction -- 7.4.2. The (brief) history of the Danish GAAR from 2015 -- 7.4.3. Recent rulings involving the Danish GAAR -- 7.4.3.1. SKM2017.333.SR -- 7.4.3.2. SKM2019.413.SR -- 7.4.3.3. SKM2020.39.SR: The first domestic application on "inverted Christmas trees" -- 7.4.4. The Danish GAAR and tax treaties -- 7.4.4.1. SKM2018.466.SR: The "Singapore ruling" -- 7.4.5. Rulings from the High Court of Eastern Denmark on the beneficial ownership cases on dividends -- 7.4.5.1. The TDC Case: C-116/16 T Danmark -- 7.4.5.2. The NetApp Case: C-117/16 Y Denmark ApS -- 7.4.6. Preliminary conclusion -- 7.5. Australia -- 7.5.1. Introduction -- 7.5.2. The Australian GAAR: Literal or purposive interpretation? -- 7.5.3. Applying the GAAR -- 7.5.3.1. Sole/dominant purpose or principal purpose -- 7.5.3.2. Tax benefit -- 7.5.4. Significant case law -- 7.5.4.1. Peabody -- 7.5.4.2. Spotless -- 7.5.4.3. Hart -- 7.5.4.4. RCI -- 7.5.4.5. Futuris -- 7.5.5. Australia's recent GAAR rules dealing with BEPS -- 7.5.6. The Australian GAAR and the OECD Multilateral Instrument -- 7.5.7. Preliminary conclusion -- Chapter 8: Conclusion - Effectiveness of the GAARs -- 8.1. Chapter 1 - Introduction -- 8.2. Chapter 2 - Ensuring the tax revenue -- 8.3. Chapter 3 - Preventing treaty abuse within the OECD framework -- 8.4. Chapter 4 - Judicial anti-avoidance in the European Union -- 8.5. Chapter 5 - Alignment between the European Union and the OECD - An interlocking relationship -- 8.6. Chapter 6 - A network analysis to estimate the effects of anti-avoidance measures in the European Union and the OECD -- 8.7. Chapter 7 - Case studies -- 8.7.1. France -- 8.7.2. Germany -- 8.7.3. Denmark -- 8.7.4. Australia -- 8.8. Final conclusions -- References -- Other Titles in the IBFD Doctoral Series.
Record Nr. UNINA-9910795987403321
Sinnig Julia  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Effectiveness of General Anti-Avoidance Rules
The Effectiveness of General Anti-Avoidance Rules
Autore Sinnig Julia
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (325 pages)
Disciplina 343.04
Collana IBFD Doctoral
Soggetto topico International business enterprises
Tax planning
ISBN 9789087227944
9789087227937
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Preface -- Abbreviations -- Chapter 1: Introduction -- 1.1. The future of international taxation: The 2020s compromise? -- 1.2. The interdisciplinary field of tax law and economics -- 1.3. Methodology -- 1.4. Terminology -- 1.4.1. Tax evasion -- 1.4.2. Tax avoidance and tax abuse -- Chapter 2: Tax Policy in a Time of Crisis: Ensuring the Tax Revenue -- 2.1. Introduction to the global tax arena -- 2.2. The history of the international tax system: The harmonization vs. tax competition controversy -- 2.2.1. The global network of tax treaties -- 2.3. The international standards set by the OECD Model -- 2.3.1. The 1920s compromise: A system welded for tax competition -- 2.4. Alleviating double taxation by allocating tax revenue -- 2.4.1. Different forms of double taxation -- 2.4.2. A brief history of relieving double taxation -- 2.4.2.1. The economic consequences of double taxation -- 2.4.2.2. Checking tax evasion -- 2.4.2.3. Allocation rules for dividends and interest -- 2.4.3. The formation of the OECD -- 2.5. Corporate tax and how to avoid it -- 2.5.1. The role of the corporate form -- 2.5.2. Nexus and the notion of treaty residence -- 2.5.3. Distributive rules -- 2.5.3.1. The conduit company method -- 2.5.3.2. The last-minute restructuring method -- 2.5.4. The impact of the PPT -- 2.6. Economic substance: The ailment or the cure? -- 2.6.1. Transfer pricing as a method to allocate profit -- 2.6.2. Economic substance to counter abuse: BEPS Action 6 -- 2.6.2.1. Action 6: Preamble -- 2.6.2.2. The treaty abuse rule in article 7: The PPT -- 2.7. The multilateral instrument (MLI) -- 2.8. Summary: Treaty shopping, directive shopping and withholding taxes -- Chapter 3: Preventing Treaty Abuse within the OECD Framework.
3.1. From preventing double taxation to further preventing treaty abuse -- 3.2. Combating BEPS -- 3.3. Improper use of tax treaties and treaty shopping -- 3.4. From beneficial ownership to a PPT -- 3.4.1. The 1963 and 1977 OECD Models -- 3.4.2. The 1986 OECD Conduit Companies Report -- 3.4.3. The 1992 update to the OECD Model Commentary -- 3.4.4. The 1998 Report on Harmful Tax Competition and the 2002 Report Restricting the Entitlement to Treaty Benefits -- 3.4.5. The 2003 update to the OECD Model Commentary -- 3.4.6. The 2014 update to the OECD Model Commentary -- 3.4.7. The 2017 update to the OECD Model Commentary -- 3.5. Preliminary conclusion -- Chapter 4: Judicial Anti-Avoidance in the European Union -- 4.1. Introduction -- 4.2. The specific nature of EU tax law -- 4.3. The methodological and constitutional nature of EU direct tax law -- 4.3.1. The internal market in the BEPS era -- 4.3.2. EU primary law - The treaties and the fundamental freedoms -- 4.3.3. The legal basis of general principles of EU law -- 4.3.4. The effect of a general principle in EU law -- 4.4. The case law of the Court of Justice of the European Union -- 4.4.1. Emsland Stärke - The elements of an abuse test -- 4.4.2. Cadbury Schweppes - Wholly artificial arrangements -- 4.4.3. Kofoed - A general principle of prohibition of abuse -- 4.4.4. The Danish beneficial ownership cases -- 4.4.4.1. Background -- 4.4.4.2. Legal framework -- 4.4.4.3. Difference from AG Kokott's opinions -- 4.4.4.4. Understanding the outcome -- 4.4.4.5. Assessing the facts -- 4.4.5. The dividend cases -- 4.4.5.1. T Danmark (C-116/16) - The TDC Case -- 4.4.5.2. Y Denmark (C-117/16) - The NetApp Case -- 4.4.6. The interest cases -- 4.4.6.1. Case C-115/16 - N Luxembourg I - The TDC Parent Case -- 4.4.6.2. Case C-118/16 - X Denmark A/S - The Nycomed/Takeda Case -- 4.4.6.3. Case C-119/16 - C Danmark I.
4.4.6.4. Case C-299/16 - Z Denmark -- 4.4.7. The notion of abuse in EU law after the Danish beneficial ownership cases -- 4.4.8. The elements of the abuse test -- 4.4.8.1. The subjective element of the abuse test -- 4.4.9. Balancing the general principles of EU law - Legal certainty and anti-abuse -- 4.4.9.1. The legal nature of the prohibition of abuse of rights under EU law -- 4.4.9.2. The general principle of abuse and the fundamental freedoms -- 4.4.9.3. The principle of abuse and the directives -- 4.5. Preliminary conclusion -- Chapter 5: Alignment between the European Union and the OECD: An Interlocking Relationship -- 5.1. Introduction -- 5.2. Beneficial ownership according to the ECJ: A specific example of alignment -- 5.3. Common standards to combat tax abuse -- 5.4. Disentangling abuse from real economic activity: An economic assessment -- 5.5. Understanding the indications of abuse through economic theory -- 5.5.1. Behavioural theory of corporations -- 5.5.2. The theory of the firm -- 5.6. Everyday hallmarks of economic standards -- 5.6.1. Pre-tax profit -- 5.6.2. Risk and market forces -- 5.6.3. Indifferent parties and intermediaries -- 5.7. Indications of abuse in the subjective element -- 5.7.1. Group structure put in place to obtain a tax advantage -- 5.7.2. Immediate redistribution of dividends or interest -- 5.7.3. Insignificant income -- 5.7.4. Sole activity is redistribution and company lacks personnel and facilities -- 5.7.5. Contractual obligations rendering the company unable to use and enjoy -- 5.7.6. Close connection between the arrangement and new tax legislation -- 5.8. Preliminary conclusion: An economic test to disentangle abuse from real economic activity -- Chapter 6: A Network Analysis to Estimate the Effects of Anti-Avoidance Measures in the European Union and the OECD -- 6.1. Introduction.
6.2. Applying the tax treaty network in light of modern international tax policy -- 6.3. Computing the tax benefit of holding structures -- 6.3.1. Case C-116/16: T Danmark - TDC -- 6.3.2. Case C-117/16: Y Denmark - NetApp ApS -- 6.4. Weighing the tax benefits against other business benefits -- 6.5. Assessing the impact of the rulings on treaty shopping gains -- 6.6. Network analysis of treaty shopping -- 6.6.1. The network approach and treaty shopping gains -- 6.6.2. Baseline 2018 -- 6.6.3. Scenarios for the analysis -- 6.7. Impact analysis: Scenario results -- 6.7.1. Scenario 1: Denmark unilateral -- 6.7.2. Scenario 2: EU-wide -- 6.7.3. Scenario 3: Inclusive Framework -- 6.7.4. Scenario 4: EU-wide prohibitive penalty -- 6.7.5. Scenario 5: OECD IF (Strong) -- 6.8. Summary of scenario results -- 6.9. Preliminary conclusion -- Chapter 7: Case Studies -- 7.1. Introduction -- 7.2. France -- 7.2.1. Introduction -- 7.2.2. The history of the French GAAR: Fictious arrangements and fraude à la loi -- 7.2.3. Applying the French GAAR -- 7.2.4. The French GAAR and the European Union -- 7.2.4.1. Non-genuine arrangements -- 7.2.4.2. Main purpose/one of the main purposes to obtain a tax advantage -- 7.2.4.3. Case C-6/16 Eqiom SAS & -- Enka SA -- 7.2.4.4. Domestic rulings from the Conseil d'État on 5 June 2020 (nos. 423811, 423809, 423810, 423812 and Enka) -- 7.2.5. The French GAAR and tax treaties -- 7.2.6. Preliminary conclusion -- 7.3. Germany -- 7.3.1. Introduction -- 7.3.2. The history of the German GAAR: Teleological interpretation or statutory provision? -- 7.3.3. Applying the German GAAR -- 7.3.4. The German GAAR and the European Union -- 7.3.4.1. Non-genuine arrangements -- 7.3.4.2. Main/sole purpose -- 7.3.4.3. Cases C-504/16 Deister Holding AG and C-613/16 Juhler Holding A/S -- 7.3.4.4. GS -- 7.3.4.5. X -- 7.3.5. The German GAAR and tax treaties.
7.3.6. Preliminary conclusion -- 7.4. Denmark -- 7.4.1. Introduction -- 7.4.2. The (brief) history of the Danish GAAR from 2015 -- 7.4.3. Recent rulings involving the Danish GAAR -- 7.4.3.1. SKM2017.333.SR -- 7.4.3.2. SKM2019.413.SR -- 7.4.3.3. SKM2020.39.SR: The first domestic application on "inverted Christmas trees" -- 7.4.4. The Danish GAAR and tax treaties -- 7.4.4.1. SKM2018.466.SR: The "Singapore ruling" -- 7.4.5. Rulings from the High Court of Eastern Denmark on the beneficial ownership cases on dividends -- 7.4.5.1. The TDC Case: C-116/16 T Danmark -- 7.4.5.2. The NetApp Case: C-117/16 Y Denmark ApS -- 7.4.6. Preliminary conclusion -- 7.5. Australia -- 7.5.1. Introduction -- 7.5.2. The Australian GAAR: Literal or purposive interpretation? -- 7.5.3. Applying the GAAR -- 7.5.3.1. Sole/dominant purpose or principal purpose -- 7.5.3.2. Tax benefit -- 7.5.4. Significant case law -- 7.5.4.1. Peabody -- 7.5.4.2. Spotless -- 7.5.4.3. Hart -- 7.5.4.4. RCI -- 7.5.4.5. Futuris -- 7.5.5. Australia's recent GAAR rules dealing with BEPS -- 7.5.6. The Australian GAAR and the OECD Multilateral Instrument -- 7.5.7. Preliminary conclusion -- Chapter 8: Conclusion - Effectiveness of the GAARs -- 8.1. Chapter 1 - Introduction -- 8.2. Chapter 2 - Ensuring the tax revenue -- 8.3. Chapter 3 - Preventing treaty abuse within the OECD framework -- 8.4. Chapter 4 - Judicial anti-avoidance in the European Union -- 8.5. Chapter 5 - Alignment between the European Union and the OECD - An interlocking relationship -- 8.6. Chapter 6 - A network analysis to estimate the effects of anti-avoidance measures in the European Union and the OECD -- 8.7. Chapter 7 - Case studies -- 8.7.1. France -- 8.7.2. Germany -- 8.7.3. Denmark -- 8.7.4. Australia -- 8.8. Final conclusions -- References -- Other Titles in the IBFD Doctoral Series.
Record Nr. UNINA-9910822503103321
Sinnig Julia  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Harmful Tax Competition in the East African Community
Harmful Tax Competition in the East African Community
Autore Habimana Pie
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Descrizione fisica 1 online resource (327 pages)
Disciplina 343.6757104
Collana IBFD Doctoral Series
ISBN 9789087228095
9789087228088
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- List of Abbreviations -- Chapter 1: General Introduction -- 1.1. Introduction -- 1.2. Research justification -- 1.3. Research context -- 1.3.1. Introduction to Rwanda and EAC -- 1.3.1.1. Introduction to Rwanda and its tax system -- 1.3.1.2. Introduction to the EAC and its law -- 1.3.1.3. Rationale behind the choice of the EAC -- 1.3.2. Why EU and OECD references? -- 1.3.2.1. Brief overview of EU law -- 1.3.2.2. Brief overview of OECD instruments -- 1.3.2.3. Rationale behind the choice of the European Union and the OECD -- 1.4. Problem statement, focal research questions and objectives -- 1.5. Research output and scope -- 1.6. Societal and scientific relevance -- 1.7. Research methodology -- 1.8. Synopsis of chapters -- Chapter 2: Tax Competition General Panorama -- 2.1. Introduction -- 2.2. Conceptual and historical background -- 2.2.1. A triangular conceptual framework -- 2.2.2. Natural background -- 2.2.3. Retaliation background -- 2.2.4. Globalization impact -- 2.3. Principles and practices of tax competition -- 2.3.1. State sovereignty -- 2.3.1.1. General state sovereignty -- 2.3.1.2. State tax sovereignty -- 2.3.2. States' fiscal competition freedom -- 2.3.3. Cycle of tax sovereignty and tax competition -- 2.3.4. Global practices of tax competition -- 2.4. Normative and economic perspectives -- 2.4.1. Economic schools of thought on tax competition -- 2.4.1.1. Public poverty school -- 2.4.1.2. The taming of the Leviathan school -- 2.4.2. Normative perspective -- 2.4.2.1. Impact of regional integration -- 2.4.2.2. Development of international standards -- 2.5. In search of the boundaries between good and bad tax competition -- 2.5.1. Why distinguish "bad" from "good" tax competition? -- 2.5.2. What is "good" and what is "bad" tax competition?.
2.5.3. What is the main concern of lawyers in tax competition? -- 2.6. Conclusion -- Chapter 3: Overview of Favourable Tax Measures under Rwandan Law -- 3.1. Introduction -- 3.2. Benchmark of favourable tax measures -- 3.2.1. Differential treatment -- 3.2.2. Preferential treatment -- 3.3. Historical development of Rwanda's tax competitiveness -- 3.4. Legislative favourable tax measures -- 3.4.1. Preferential tax rates -- 3.4.2. Tax holidays -- 3.4.2.1. Tax holidays under the Rwandan Income Tax Law -- 3.4.2.2. Tax holidays under the Rwandan Investment Law -- 3.4.3. Tax exemptions -- 3.4.4. Profit tax discount -- 3.5. Favourable tax measures through administrative practices -- 3.5.1. Tax rulings -- 3.5.2. Tax agreements -- 3.5.3. Tax settlements -- 3.6. Conclusion -- Chapter 4: OECD and EU Approaches to Harmful Tax Practices -- 4.1. Introduction -- 4.2. 1998 OECD Report on harmful tax competition -- 4.2.1. The 1998 OECD Report in brief -- 4.2.2. Praise and criticism of the 1998 OECD Report -- 4.2.2.1. Praise -- 4.2.2.2. Criticism -- 4.2.3. OECD progress reports and the BEPS Project -- 4.2.4. Components of harmful tax practices -- 4.2.4.1. Tax havens -- 4.2.4.2. Harmful preferential tax regimes -- 4.2.5. The OECD's key factors and their interpretation -- 4.2.5.1. Two common factors -- 4.2.5.2. Factors specific to tax havens -- 4.2.5.3. Factors specific to harmful preferential tax regimes -- 4.3. EU Code of Conduct on business taxation -- 4.3.1. Key aspects of the EU Code of Conduct -- 4.3.2. Location test and derogation test -- 4.3.3. The Code's five criteria and their interpretation -- 4.3.3.1. Lower level of taxation -- 4.3.3.2. Ring-fencing -- 4.3.3.3. Lack of substantial activity requirement -- 4.3.3.4. Non-compliance with OECD rules on profit determination -- 4.3.3.5. Lack of transparency -- 4.4. The EU Code criteria vis-à-vis the OECD factors.
4.4.1. Points of convergence -- 4.4.2. Points of divergence -- 4.5. OECD and EU contributions in regulating harmful tax practices -- 4.5.1. OECD contribution in regulating harmful tax practices -- 4.5.2. EU contribution in regulating harmful tax practices -- 4.6. The merits and demerits of EU and OECD standards for developing countries -- 4.7. Conclusion -- Chapter 5: EAC's Approach to Harmful Tax Practices -- 5.1. Introduction -- 5.2. State of play of tax competition in the EAC -- 5.3. The EAC tax competition agenda -- 5.3.1. The EAC tax harmonization approach -- 5.3.2. Draft Code of Conduct against harmful tax competition -- 5.3.2.1. Key features of the draft Code -- 5.3.2.2. Provisions on transparency and exchange of information -- 5.4. Comparison between EAC and EU Codes of Conduct -- 5.4.1. Similarities between the two codes -- 5.4.2. Differences between the two codes -- 5.5. EAC's contribution to the regulation of harmful tax practices -- 5.5.1. Optimistic view -- 5.5.2. Pessimistic view -- 5.6. Conclusion -- Chapter 6: Dissecting the Rwandan Regime of Favourable Tax Measures -- 6.1. Introduction -- 6.2. Benchmarking -- 6.2.1. Justification of benchmarking -- 6.2.2. Benchmarks -- 6.2.3. Guiding principles -- 6.3. Analysis of the legislative favourable tax measures -- 6.3.1. Preferential tax rates -- 6.3.2. Tax holidays -- 6.3.3. Tax exemptions -- 6.3.4. Profit tax discounts -- 6.4. Analysis of regulatory and administrative tax practices -- 6.4.1. Tax rulings -- 6.4.2. Advance pricing agreements -- 6.4.3. Tax settlements -- 6.5. Quid Rwanda's exchange of information? -- 6.6. A tour d'horizon of the OECD's GloBE proposal and its impact on Rwanda -- 6.6.1. Impact of GloBE on tax competition -- 6.6.2. Impact of GloBE on Rwanda -- 6.6.3. A repeated history of criticism -- 6.7. Conclusion -- Chapter 7: Remedies Towards a Non-Harmful Tax System.
7.1. Introduction -- 7.2. Refining the Rwandan tax system -- 7.2.1. Proposals on preferential tax rates -- 7.2.2. Proposals on tax rulings -- 7.2.3. Proposals on advance pricing agreements -- 7.2.4. Disband tax settlement -- 7.2.5. Recommendation to join the Inclusive Framework -- 7.3. Closing the EAC shortcomings -- 7.3.1. Modalities for the adoption of the Code of Conduct -- 7.3.2. Salient corrections before adoption -- 7.3.3. Proposals on enforcement mechanisms -- 7.4. Demystifying the myth -- 7.5. Developing an EAC model against harmful tax competition -- 7.6. Conclusion -- Chapter 8: Concluding Remarks -- 8.1. Introduction -- 8.2. Book overview -- 8.3. Recapitulation of key findings -- 8.4. Recommendations -- 8.5. Areas for future research -- 8.6. Study contributions -- Annex I: Recapitulation of Assessed Measures -- Annex II: Draft Code of Conduct against Harmful Tax Competition in the East African Community -- Annex III: Overview of the preferential tax regimes examined by the COCG since its creation in March 1998 -- References -- Other Titles in the IBFD Doctoral Series.
Record Nr. UNINA-9910838328203321
Habimana Pie  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Implementation and Lasting Effects of the Multilateral Instrument
The Implementation and Lasting Effects of the Multilateral Instrument
Autore Kofler Georg
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Descrizione fisica 1 online resource (1014 pages)
Disciplina 341.484
Altri autori (Persone) LangMichael
OwensJeffrey
Collana WU
Soggetto topico Double taxation
Double taxation--Treaties
Treaties
ISBN 9789087227272
9789087227203
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Preface -- Part One -- Chapter 1: The Implementation and Lasting Effects of the Multilateral Instrument: General Report -- 1.1. Party to the MLI -- 1.2. Covered Tax Agreements -- 1.3. Hybrid mismatches -- 1.3.1. Transparent entities: Article 3 of the MLI -- 1.3.2. Dual-resident companies: Article 4 of the MLI -- 1.4. Application of methods for elimination of double taxation: Article 5 of the MLI -- 1.5. Treaty abuse -- 1.5.1. Preamble: Article 6 of the MLI -- 1.5.2. Main purpose test: Article 7 of the MLI -- 1.5.3. Simplified limitation on benefits: Article 7 of the MLI -- 1.5.4. Dividend transfer transaction: Article 8 of the MLI -- 1.5.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 1.5.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 1.5.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 1.6. Avoidance of permanent establishment status -- 1.6.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 1.6.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 1.6.3. Splitting-up of contracts: Article 14 of the MLI -- 1.6.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 1.7. Improving dispute resolution, arbitration, corresponding adjustments -- 1.7.1. MAP improvement -- 1.7.2. Arbitration -- 1.7.3. Corresponding adjustments -- 1.8. General policy on options and reservations -- 1.9. Constitutional issues -- 1.9.1. Adoption procedures -- 1.9.2. Subsequent withdrawal or entry of other countries to the MLI.
1.9.3. Subsequent withdrawal of reservations -- 1.9.4. Consolidated versions of treaties -- 1.9.5. Language issues -- 1.9.6. Conference of the parties -- 1.10. Overall evaluation and future outlook -- Part Two -- Chapter 2: Implementing the Multilateral Instrument in Argentina -- 2.1. Party to the MLI and Covered Tax Agreements -- 2.1.1. Party to the MLI -- 2.1.2. Covered Tax Agreements -- 2.2. Hybrid mismatches -- 2.2.1. Transparent entities: Article 3 of the MLI -- 2.2.2. Dual-resident companies: Article 4 of the MLI -- 2.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 2.3. Treaty abuse -- 2.3.1. Preamble: Article 6 of the MLI -- 2.3.2. Main purpose test: Article 7 of the MLI -- 2.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 2.3.4. Dividend transfer transaction: Article 8 of the MLI -- 2.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 2.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 2.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 2.4. Avoidance of permanent establishment status -- 2.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 2.4.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 2.4.3. Splitting-up of contracts: Article 14 of the MLI -- 2.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 2.5. Improving dispute resolution, arbitration, corresponding adjustments -- 2.5.1. MAP improvement -- 2.5.2. Arbitration -- 2.5.3. Corresponding adjustments.
2.6. General policy on options and reservations -- 2.7. Constitutional issues -- 2.7.1. Adoption procedures -- 2.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 2.7.3. Subsequent withdrawal of reservations -- 2.7.4. Consolidated versions of treaties -- 2.7.5. Language issues -- 2.7.6. Conference of the parties -- 2.8. Overall evaluation and future outlook -- Chapter 3: Implementing the Multilateral Instrument in Australia -- 3.1. Party to the MLI and Covered Tax Agreements -- 3.1.1. Party to the MLI -- 3.1.2. Covered Tax Agreements -- 3.2. Hybrid mismatches -- 3.2.1. Transparent entities: Article 3 of the MLI -- 3.2.2. Dual-resident companies: Article 4 of the MLI -- 3.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 3.3. Treaty abuse -- 3.3.1. Preamble: Article 6 of the MLI -- 3.3.2. Main purpose test: Article 7 of the MLI -- 3.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 3.3.4. Dividend transfer transaction: Article 8 of the MLI -- 3.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 3.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 3.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 3.4. Avoidance of permanent establishment status -- 3.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 3.4.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 3.4.3. Splitting-up of contracts: Article 14 of the MLI.
3.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 3.5. Improving dispute resolution, arbitration, corresponding adjustments -- 3.5.1. MAP improvement -- 3.5.2. Arbitration -- 3.5.3. Corresponding adjustments -- 3.6. General policy on options and reservations -- 3.7. Constitutional issues -- 3.7.1. Adoption procedures -- 3.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 3.7.3. Subsequent withdrawal of reservations -- 3.7.4. Consolidated versions of treaties -- 3.7.5. Language issues -- 3.7.6. Conference of the parties -- 3.8. Overall evaluation and future outlook -- Chapter 4: Implementing the Multilateral Instrument in Austria -- 4.1. Party to the MLI and Covered Tax Agreements -- 4.1.1. Party to the MLI -- 4.1.2. Covered Tax Agreements -- 4.2. Hybrid mismatches -- 4.2.1. Transparent entities: Article 3 of the MLI -- 4.2.2. Dual-resident companies: Article 4 of the MLI -- 4.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 4.3. Treaty abuse -- 4.3.1. Preamble: Article 6 of the MLI -- 4.3.2. Main purpose test: Article 7 of the MLI -- 4.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 4.3.4. Dividend transfer transaction: Article 8 of the MLI -- 4.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 4.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 4.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 4.4. Avoidance of permanent establishment status -- 4.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI.
4.4.2. Artificial avoidance of permanent establishment status through specific activity exemptions: Article 13 of the MLI -- 4.4.3. Splitting-up of contracts: Article 14 of the MLI -- 4.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 4.5. Improving dispute resolution, arbitration, corresponding adjustments -- 4.5.1. MAP improvement -- 4.5.2. Arbitration -- 4.5.3. Corresponding adjustments -- 4.6. General policy on options and reservations -- 4.7. Constitutional issues -- 4.7.1. Adoption procedures -- 4.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 4.7.3. Subsequent withdrawal of reservations -- 4.7.4. Consolidated versions of treaties -- 4.7.5. Language issues -- 4.7.6. Conference of the parties -- 4.8. Overall evaluation and future outlook -- Chapter 5: Implementing the Multilateral Instrument in Belgium -- 5.1. Party to the MLI and Covered Tax Agreements -- 5.1.1. Party to the MLI -- 5.1.2. Covered Tax Agreements -- 5.2. Hybrid mismatches -- 5.2.1. Transparent entities: Article 3 of the MLI -- 5.2.2. Dual-resident companies: Article 4 of the MLI -- 5.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 5.3. Treaty abuse -- 5.3.1. Preamble: Article 6 of the MLI -- 5.3.2. Main purpose test: Article 7 of the MLI -- 5.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 5.3.4. Dividend transfer transaction: Article 8 of the MLI -- 5.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from real property: Article 9 of the MLI -- 5.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 5.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI.
5.4. Avoidance of permanent establishment status.
Record Nr. UNINA-9910795108903321
Kofler Georg  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Implementation and Lasting Effects of the Multilateral Instrument
The Implementation and Lasting Effects of the Multilateral Instrument
Autore Kofler Georg
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Descrizione fisica 1 online resource (1014 pages)
Disciplina 341.484
Altri autori (Persone) LangMichael
OwensJeffrey
Collana WU
Soggetto topico Double taxation
Double taxation--Treaties
Treaties
ISBN 9789087227272
9789087227203
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Preface -- Part One -- Chapter 1: The Implementation and Lasting Effects of the Multilateral Instrument: General Report -- 1.1. Party to the MLI -- 1.2. Covered Tax Agreements -- 1.3. Hybrid mismatches -- 1.3.1. Transparent entities: Article 3 of the MLI -- 1.3.2. Dual-resident companies: Article 4 of the MLI -- 1.4. Application of methods for elimination of double taxation: Article 5 of the MLI -- 1.5. Treaty abuse -- 1.5.1. Preamble: Article 6 of the MLI -- 1.5.2. Main purpose test: Article 7 of the MLI -- 1.5.3. Simplified limitation on benefits: Article 7 of the MLI -- 1.5.4. Dividend transfer transaction: Article 8 of the MLI -- 1.5.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 1.5.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 1.5.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 1.6. Avoidance of permanent establishment status -- 1.6.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 1.6.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 1.6.3. Splitting-up of contracts: Article 14 of the MLI -- 1.6.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 1.7. Improving dispute resolution, arbitration, corresponding adjustments -- 1.7.1. MAP improvement -- 1.7.2. Arbitration -- 1.7.3. Corresponding adjustments -- 1.8. General policy on options and reservations -- 1.9. Constitutional issues -- 1.9.1. Adoption procedures -- 1.9.2. Subsequent withdrawal or entry of other countries to the MLI.
1.9.3. Subsequent withdrawal of reservations -- 1.9.4. Consolidated versions of treaties -- 1.9.5. Language issues -- 1.9.6. Conference of the parties -- 1.10. Overall evaluation and future outlook -- Part Two -- Chapter 2: Implementing the Multilateral Instrument in Argentina -- 2.1. Party to the MLI and Covered Tax Agreements -- 2.1.1. Party to the MLI -- 2.1.2. Covered Tax Agreements -- 2.2. Hybrid mismatches -- 2.2.1. Transparent entities: Article 3 of the MLI -- 2.2.2. Dual-resident companies: Article 4 of the MLI -- 2.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 2.3. Treaty abuse -- 2.3.1. Preamble: Article 6 of the MLI -- 2.3.2. Main purpose test: Article 7 of the MLI -- 2.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 2.3.4. Dividend transfer transaction: Article 8 of the MLI -- 2.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 2.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 2.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 2.4. Avoidance of permanent establishment status -- 2.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 2.4.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 2.4.3. Splitting-up of contracts: Article 14 of the MLI -- 2.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 2.5. Improving dispute resolution, arbitration, corresponding adjustments -- 2.5.1. MAP improvement -- 2.5.2. Arbitration -- 2.5.3. Corresponding adjustments.
2.6. General policy on options and reservations -- 2.7. Constitutional issues -- 2.7.1. Adoption procedures -- 2.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 2.7.3. Subsequent withdrawal of reservations -- 2.7.4. Consolidated versions of treaties -- 2.7.5. Language issues -- 2.7.6. Conference of the parties -- 2.8. Overall evaluation and future outlook -- Chapter 3: Implementing the Multilateral Instrument in Australia -- 3.1. Party to the MLI and Covered Tax Agreements -- 3.1.1. Party to the MLI -- 3.1.2. Covered Tax Agreements -- 3.2. Hybrid mismatches -- 3.2.1. Transparent entities: Article 3 of the MLI -- 3.2.2. Dual-resident companies: Article 4 of the MLI -- 3.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 3.3. Treaty abuse -- 3.3.1. Preamble: Article 6 of the MLI -- 3.3.2. Main purpose test: Article 7 of the MLI -- 3.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 3.3.4. Dividend transfer transaction: Article 8 of the MLI -- 3.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 3.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 3.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 3.4. Avoidance of permanent establishment status -- 3.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 3.4.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 3.4.3. Splitting-up of contracts: Article 14 of the MLI.
3.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 3.5. Improving dispute resolution, arbitration, corresponding adjustments -- 3.5.1. MAP improvement -- 3.5.2. Arbitration -- 3.5.3. Corresponding adjustments -- 3.6. General policy on options and reservations -- 3.7. Constitutional issues -- 3.7.1. Adoption procedures -- 3.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 3.7.3. Subsequent withdrawal of reservations -- 3.7.4. Consolidated versions of treaties -- 3.7.5. Language issues -- 3.7.6. Conference of the parties -- 3.8. Overall evaluation and future outlook -- Chapter 4: Implementing the Multilateral Instrument in Austria -- 4.1. Party to the MLI and Covered Tax Agreements -- 4.1.1. Party to the MLI -- 4.1.2. Covered Tax Agreements -- 4.2. Hybrid mismatches -- 4.2.1. Transparent entities: Article 3 of the MLI -- 4.2.2. Dual-resident companies: Article 4 of the MLI -- 4.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 4.3. Treaty abuse -- 4.3.1. Preamble: Article 6 of the MLI -- 4.3.2. Main purpose test: Article 7 of the MLI -- 4.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 4.3.4. Dividend transfer transaction: Article 8 of the MLI -- 4.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 4.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 4.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 4.4. Avoidance of permanent establishment status -- 4.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI.
4.4.2. Artificial avoidance of permanent establishment status through specific activity exemptions: Article 13 of the MLI -- 4.4.3. Splitting-up of contracts: Article 14 of the MLI -- 4.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 4.5. Improving dispute resolution, arbitration, corresponding adjustments -- 4.5.1. MAP improvement -- 4.5.2. Arbitration -- 4.5.3. Corresponding adjustments -- 4.6. General policy on options and reservations -- 4.7. Constitutional issues -- 4.7.1. Adoption procedures -- 4.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 4.7.3. Subsequent withdrawal of reservations -- 4.7.4. Consolidated versions of treaties -- 4.7.5. Language issues -- 4.7.6. Conference of the parties -- 4.8. Overall evaluation and future outlook -- Chapter 5: Implementing the Multilateral Instrument in Belgium -- 5.1. Party to the MLI and Covered Tax Agreements -- 5.1.1. Party to the MLI -- 5.1.2. Covered Tax Agreements -- 5.2. Hybrid mismatches -- 5.2.1. Transparent entities: Article 3 of the MLI -- 5.2.2. Dual-resident companies: Article 4 of the MLI -- 5.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 5.3. Treaty abuse -- 5.3.1. Preamble: Article 6 of the MLI -- 5.3.2. Main purpose test: Article 7 of the MLI -- 5.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 5.3.4. Dividend transfer transaction: Article 8 of the MLI -- 5.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from real property: Article 9 of the MLI -- 5.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 5.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI.
5.4. Avoidance of permanent establishment status.
Record Nr. UNINA-9910814863003321
Kofler Georg  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Materiale a stampa
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