Autore	López Espadafor Carlos María
Pubbl/distr/stampa	Madrid : , : Dykinson, S.L., , [2020]
Descrizione fisica	1 online resource (172 pages)
Disciplina	343.0526
Collana	Fiscalidad
Soggetto topico	Conflict of laws - Taxation Double taxation
ISBN	84-1377-185-4
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	spa
Record Nr.	UNINA-9910794205403321

Autore	Wengler Wilhelm
Edizione	[Reprint 2017]
Pubbl/distr/stampa	Berlin ; ; Leipzig : , : Walter de Gruyter & Co, , [1935]
Descrizione fisica	1 online resource (212 pages)
Disciplina	341.484
Collana	Beiträge zum ausländischen und internationalen Privatrecht
Soggetto topico	Double taxation Conflict of laws - Taxation
Soggetto genere / forma	Electronic books.
ISBN	3-11-163997-5
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	ger
Nota di contenuto	Frontmatter -- Inhaltsübersicht -- Abkürzungsverzeichnis -- Vorwort -- 1. Kapitel. Einleitung -- 2. Kapitel. Die Anknüpfungsmomente -- 3. Kapitel. Die Bestandteile des Steuerrechtsverhältnisses -- 4. Kapitel. Begriffe für Steuergruppen und Steuerarten -- Register -- Ergänzungen
Record Nr.	UNINA-9910466918403321

Autore	Pistone Pasquale
Edizione	[1st ed.]
Pubbl/distr/stampa	Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica	1 online resource (713 pages)
Disciplina	343.04
Soggetto topico	Taxation - Law and legislation Trusts and trustees - Taxation - law and legislations Conflict of laws - Taxation Double taxation Taxation - law and legislations
ISBN	9789087227821 9087227825
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Cover -- Title -- Guglielmo Maisto -- Copyright -- Table of Contents -- Preface -- Part 1: Model Tax Conventions -- Section 1: Treaty Interpretation and General Issues -- Chapter 1: An "International Tax Language" for Tax Treaty Interpretation: Its Histories in Common and Civil Law Discourse -- 1.1. Introduction -- 1.2. Mitchell B. Carroll, the models of the League of Nations (1928 to 1933) and the first income tax treaty of the United States -- 1.3. The classical period of judicial dialogue about international tax language in common law jurisdictions (1946-1990) -- 1.3.1. Kimball v. Commissioner, United States Tax Court (1946) -- 1.3.2. Ostime (Inspector of Taxes) v. Australian Mutual Provident Society, United Kingdom House of Lords (1959) -- 1.3.3. Commissioner of Taxes v. Aktiebolaget Tetra Pak, Appellate Division of the High Court of Rhodesia (1966) -- 1.3.4. Secretary for Inland Revenue v. Downing, Appellate Division of the Supreme Court of South Africa (1975) -- 1.3.5. Thiel v. Federal Commissioner of Taxation, High Court of Australia (1990) -- 1.4. The fusing of international tax language with wider debates about tax treaties -- 1.4.1. Common interpretation -- 1.4.2. The public international law framework for tax treaty interpretation -- 1.4.3. The beneficial owner requirement for tax treaty benefits -- 1.4.4. Monolingualism -- 1.5. Regional tax law -- 1.6. A second period of judicial dialogue, and silence -- Chapter 2: Current Issues in the Use of OECD and UN Commentaries in Tax Treaty Interpretation -- 2.1. Introduction -- 2.2. Later commentaries -- 2.3. UN Commentary -- 2.4. Reservations and observations -- 2.5. Executive deference? -- 2.6. Concluding remarks -- Chapter 3: The Localization of Tax Treaty Interpretation -- 3.1. Introduction -- 3.2. Tax treaty interpretation and the doctrine of precedent. 3.3. Evidence for the meta-process of establishing an approach to tax treaty interpretation -- 3.4. What if the national approach is wrong? -- 3.5. What can be done about the localization of the approaches to tax treaty interpretation? -- Section 2: Allocation Rules -- Chapter 4: The Scope of Tax Treaties for Tax-Exempt Entities -- 4.1. Introduction -- 4.2. Can a tax-exempt entity invoke the distributive rules of tax treaties? -- 4.3. Can a tax-exempt entity which, for this reason, cannot be regarded as a resident under article 4(1), invoke the non-discrimination clause? -- 4.4. Conclusion -- Chapter 5: Trusts as Collective Investment Vehicles -- 5.1. Introduction -- 5.2. Trusts in India -- 5.3. Evolution of trusts and their use as CIVs -- 5.4. Types of trusts -- 5.5. Taxation of trusts in India: An overview -- 5.5.1. Private trusts -- 5.6. History of CIVs in India -- 5.7. Trust as a CIV -- 5.8. Tax regimes and use of trust structures for CIVs -- 5.9. Mutual funds -- 5.9.1. Taxation of mutual funds -- 5.10. Venture capital funds (VCFs) -- 5.10.1. Taxation of VCFs -- 5.11. AIFs -- 5.11.1. Taxation of AIFs -- 5.12. REITs and InvITs (together referred to as business trusts) -- 5.12.1. Taxation of business trusts -- 5.13. Treaty eligibility for CIVs: Fiscally transparent entities? -- 5.14. OECD CIV Report -- 5.15. Substance in CIVs -- 5.16. Conclusion -- Chapter 6: International Taxation of Trusts after the BEPS Project and MLI Provisions -- 6.1. Introduction -- 6.2. Tax treaty entitlement of trusts -- 6.3. The Partnership Report -- 6.4. BEPS Project Action 2: Neutralizing the Effects of Hybrid Mismatch Arrangements -- 6.5. Scope and effectiveness of the transparent entity clause in relation to trusts -- 6.5.1. Potentially unresolved cases of double non-taxation -- 6.5.2. The interactions between article 1(2) and other attributive rules. 6.5.3. Is favouring the position of the state of residence really justified? -- 6.6. Article 1(3): The saving clause -- 6.7. Other topics of interest -- 6.8. Conclusion -- Chapter 7: The Tax Treaty Treatment of Software Payments -- 7.1. Introduction -- 7.2. The discussion at the United Nations Committee of Experts on International Cooperation in Tax Matters -- 7.3. The Indian Supreme Court decision in Engineering Analysis Centre of Excellence Pvt. Ltd v. CIT & -- ANR -- 7.4. Conclusion -- Chapter 8: The Faltering Legitimacy of the Place of Physical Presence as a Tax Nexus for Active Income -- 8.1. Introduction -- 8.2. The need for international tax coordination on the place of exercise of activity -- 8.3. The place of exercise of employment for remote workers -- 8.4. The implications of remote working for the taxation of business profits -- 8.5. The remote exercise of activity for entertainers and sportspersons -- 8.6. The need for a change in the place of exercise of the activity as a tax nexus for active income -- Chapter 9: Employment Income under Tax Treaty Law and the Impact of the COVID-19 Pandemic -- 9.1. Extraordinary times require extraordinary measures? -- 9.2. Income of cross-border workers that cannot perform their work due to COVID-19 restrictions (e.g. wage subsidies for employers) -- 9.3. Stranded worker: Exceeding days-of-presence threshold due to travel restrictions -- 9.4. Special provisions in some bilateral treaties that deal with the situation of cross-border workers -- 9.5. Teleworking from abroad, i.e. working remotely from one jurisdiction for an employer in another jurisdiction -- 9.6. Concluding summary -- Chapter 10: Individuals: The Forgotten Taxpayers ina BEPS Scenario -- 10.1. Introduction -- 10.2. Residence of individuals -- 10.2.1. The concept of residence for tax treaty purposes. 10.2.2. Residence and worldwide taxation -- 10.3. Relocation of individuals -- 10.3.1. Transfer of residence and BEPS effects -- 10.3.2. Transfer of residence and allocation of taxing rights -- 10.4. Conclusion -- Section 3: Other Model Tax Treaty Clauses -- Chapter 11: Permissible Limitations on Foreign Tax Credit Relief in Bilateral Income Tax Treaties -- 11.1. Introduction -- 11.2. Common touchpoints of articles 23A and 23B -- 11.3. The challenges posed by credit systems and reference to domestic law -- 11.3.1. General comments -- 11.3.2. Addressing conflicts of source of income -- 11.3.3. Design features -- 11.3.4. Quantitative restriction -- 11.3.4.1. Alternative minimum tax decisions -- 11.3.4.2. Base erosion and anti-abuse tax -- 11.3.4.3. Global intangible low-taxed income -- 11.3.5. Separate levies -- 11.3.5.1. Net investment income tax -- 11.3.5.2. Base erosion and anti-abuse tax -- 11.3.6. Definitional concepts: "Income tax" -- 11.3.6.1. General -- 11.3.6.2. Modification of net gain requirement -- 11.3.6.3. New attribution (jurisdictional) rule -- 11.3.6.4. Credit for "in lieu of" taxes -- 11.3.6.5. Rationale for net gain revisions and attribution requirement -- 11.3.6.6. Relevance for double taxation relief articles of treaties -- 11.4. Conclusion -- Chapter 12: The Role of "Commercial Reasons" and "Economic Reality" in the Principal Purpose Test under Article 29(9) of the 2017 OECD Model -- 12.1. Introduction -- 12.2. The structure of article 29(9) of the OECD Model (and any GAAR) -- 12.2.1. The dual nature of GAARs: The "teleological element" and the threshold -- 12.2.2. Is a treaty GAAR needed, and what is its effect? -- 12.2.3. The role of "motives" in the application of the GAAR -- 12.2.3.1. "Subjective elements" under tax law -- 12.2.3.2. The tax motive and the threshold of a GAAR. 12.2.3.3. Commercial reasons and the "object and purpose" of a treaty provision -- 12.2.3.4. Economic reality, economic substance and economic activity -- 12.3. The PPT -- 12.3.1. Objective and subjective elements of the first prong -- 12.3.2. Principal and ancillary purposes -- 12.4. The "object and purpose of the relevant provisions" -- 12.4.1. General and specific purposes of tax treaties and provisions -- 12.4.2. General purposes of tax treaty provisions -- 12.4.2.1. Eliminating double taxation and (double) non-taxation -- 12.4.2.2. Enhancing economic relationships -- 12.4.2.3. Specific purposes of tax treaty provisions -- 12.4.2.4. Commercial reasons, economic reality and the object and purpose of the relevant treaty provisions -- 12.5. Burden of proof -- 12.6. Conclusion -- Part 2: Bilateral Tax Treaties and National Law -- Section 1: Bilateral Tax Treaties -- Chapter 13: A History of Brazilian Tax Treaty Policy -- 13.1. Introduction -- 13.1.1. Background of Brazilian tax treaties -- 13.2. First Brazilian tax treaties -- 13.3. Stages and goals of Brazilian tax treaty policy -- 13.4. Brazilian treaties recently concluded: The influence of the BEPS Project -- 13.5. Intercountry influence -- 13.6. Impact on and of international institutions and organizations -- Chapter 14: Selected Issues from the Six Treaties Concluded by the Netherlands between 1948 and 1952 -- 14.1. Introduction -- 14.1.1. The 1954 J.B.J. Peeters treatise on international tax law in the Netherlands -- 14.1.2. Six Dutch treaties concluded between 1948 and 1952 -- 14.2. Other income -- 14.2.1. Location of the "residual income" rule -- 14.2.2. Effect of an upfront principal distributive rule -- 14.2.3. Sample texts for an upfront principal distributive rule -- 14.2.4. Effect of an upfront principal distributive rule -- 14.2.5. Advantages of an upfront principal distributive rule. 14.3. Structure.
Record Nr.	UNINA-9911046564103321

Pubbl/distr/stampa	Amsterdam, The Netherlands : , : IBFD, , 2016
Descrizione fisica	1 online resource (288 pages) : illustrations
Disciplina	343.0526
Collana	EC and international tax law series
Soggetto topico	Conflict of laws - Taxation Double taxation Double taxation - European Union countries Double taxation - OECD countries Taxation - Law and legislation International business enterprises - Taxation - Law and legislation
Soggetto genere / forma	Electronic books.
ISBN	90-8722-379-X
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Record Nr.	UNINA-9910466293203321

Autore	Peters Cees <1977->
Edizione	[1st ed.]
Pubbl/distr/stampa	Amsterdam, The Netherlands : , : IBFD, , [2014]
Descrizione fisica	1 online resource (412 pages)
Disciplina	341.4844
Collana	IBFD Doctoral Series
Soggetto topico	Conflict of laws - Taxation Double taxation Effectiveness and validity of law
ISBN	90-8722-297-1
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Introduction -- The State in the Changing International Society -- International Tax Law in the Changing State-Society Interaction -- The Norms of International Taxation in the Changing State-Society Interaction -- Analysis of International Tax Law in the Changing State-Society Interaction -- A Habermasian Perspective on the Legitimacy of International Tax Law -- Social-Scientific Knowledge in the Changing State-Society Interaction -- Democratic International Tax Governance in the 21st Century -- Recommendations about the Use of Social-Scientific Knowledge -- Summary and Conclusions.
Record Nr.	UNINA-9910797076203321