The Resource An analysis of the limitation on benefits clause in the new US-Malta double taxation agreement

An analysis of the limitation on benefits clause in the new US-Malta double taxation agreement

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An analysis of the limitation on benefits clause in the new US-Malta double taxation agreement
Title
An analysis of the limitation on benefits clause in the new US-Malta double taxation agreement
Creator
Subject
Language
eng
Summary
The article examines the limitation of benefits (LOB) clause inserted in the new US-Malta double tax convention (DTA) as article 22. The first part examines the concept of treaty shopping as an improper use of tax treaties and the various paragraphs of the LOB article, with references to the 2006 US Model. Furthermore the author assesses the various tests found in the LOB article in the US-Malta DTA in order to explain how a resident of a treaty country may qualify for treaty benefits. The third part analyses the interaction between the European Internal Market and the limitation of benefits clauses in DTAs between a Member State and a Third country. The author concludes that one solution to the possible incompatibility of the LOB clause with EU law is for the US and EU Member States to conclude a multilateral agreement rather than inserting an LOB clause in DTAs with individual Member States
Citation source
In: The EC tax journal. - Oxford. - Vol. 12 (2011-12) ; p. 211-247
http://library.link/vocab/creatorName
Borg Scicluna, M
Language note
English
http://library.link/vocab/subjectName
  • LoB
  • tax treaty
  • treaty shopping
  • US Model
  • EU law
  • fundamental freedoms
  • residence
Label
An analysis of the limitation on benefits clause in the new US-Malta double taxation agreement
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Publication
Label
An analysis of the limitation on benefits clause in the new US-Malta double taxation agreement
Publication

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