Coverart for item
The Resource Current tax treaty issues : 50th anniversary of the International Tax Group

Current tax treaty issues : 50th anniversary of the International Tax Group

Label
Current tax treaty issues : 50th anniversary of the International Tax Group
Title
Current tax treaty issues : 50th anniversary of the International Tax Group
Contributor
Subject
Language
  • eng
  • eng
Summary
This book comprises contributions focusing on international tax issues marking the 50th anniversary of a group of experts whose collective writings for decades have landmarked the international literature on tax treaties and international tax law in general. The book begins with a part on tax treaty policy and domestic law, including a review of the history of tax treaties and tax policy and international organizations in the tax treaty context. The domestic law aspects focus on a comparison of various features of tax litigation in the Netherlands and in the United Kingdom. It also includes an in-depth analysis of the "preservation principle" under which treaty provisions are prevented from being construed to restrict exclusions, exemptions, credit or other allowances granted by domestic law. Part 1 concludes with a review of the constitutional issues arising from the parliamentary process of approval of tax treaties. Part 2 deals with treaty interpretation and application with a focus on tax treaty application to states and their political subdivisions and local authorities. It also includes a chapter on "treaty access" dealing with policy and practical considerations on access to treaties by commercial entities with a focus on the principal purpose test and the limitation on benefits provision and the handling of characterization issues under treaties. A separate chapter reviews the use of memoranda of understanding for tax treaty interpretation and administration for tax treaty interpretation. Part 2 concludes with an analysis of the use of the OECD Commentaries in the context of BEPS and the MLI. Part 3 is devoted to taxing rules relating to the jurisdiction to tax, a commentary on the PE definition as revised by the 2017 Update to the Model Convention and the taxation of services income. It also analyses the treaty practice on article 21 of the OECD and UN Models. The definition of "beneficial ownership", with the impact of the preamble to the 2017 Model Convention and the interpretation of the beneficial ownership limitation are also examined. Finally, a critique on the meaning of "beneficial ownership" before and after BEPS and whether the expression has become obsolete is presented
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Maisto, G
Series statement
EC and International Tax Law Series
Series volume
18
http://library.link/vocab/subjectName
  • tax treaty
  • treaty policy
  • domestic tax law
  • constitutional law
  • treaty interpretation
  • principal purpose test
  • LoB
  • qualification conflict
  • memorandum of understanding
  • nexus
  • BEPS Project (OECD)
  • MLI
  • PE
  • agency PE
  • beneficial ownership
  • OECD Model
  • UN Model
  • conduit company
  • ECJ case law
Label
Current tax treaty issues : 50th anniversary of the International Tax Group
Instantiates
Publication
Contents
  • Chapter 1: A history of the International Tax Group
  • Avery Jones, J.F.
  • Miyatake, T.
  • ; p. 1-11
  • Chapter 2: Writing tax treaty history
  • Vann, R.J.
  • ; p. 15-39
  • Chapter 3: International tax policy and international tax institutions : never the twain?
  • Vann, R.J.
  • ; p. 41-76
  • Chapter 4: Four comparisons of tax litigation between the Netherlands and the UK
  • Avery Jones, J.F.
  • Pötgens, F.P.G.
  • ; p. 77-99
  • Chapter 5: Preservation principle
  • Inoue, K.
  • Miyatake, T.
  • ; p. 101-156
  • Chapter 6: Constitutional issues in developing international tax norms : a Swedish perspective
  • Wiman, B.
  • ; p. 157-178
  • Chapter 7: Taxation of states under tax treaties
  • Maisto, G.
  • ; p. 181-236
  • Chapter 8: Limitations on treaty access by or through commercial entities
  • Blessing, P.H.
  • ; p. 237-318
  • Chapter 9: Interpretation vs qualification
  • Nikolakakis, A.
  • ; p. 319-357
  • Chapter 10: Legal considerations arising from the use of memoranda of understanding in bilateral tax treaty relations
  • Hattingh, J.
  • ; p. 359-438
  • Chapter 11: Some thoughts on jurisdiction and nexus
  • Baker, P.
  • ; p. 441-465
  • Chapter 12: PE and dependent agent : where do we stand?
  • Austry, S.
  • ; p. 467-492
  • Chapter 13: Taxation of services
  • Goradia, S.
  • ; p. 493-539
  • Chapter 14: Tax treaty practice regarding article 21 and related OECD and UN Model issues
  • Raad, C. van
  • ; p. 541-581
  • Chapter 15: The beneficial ownership limitation in articles 10, 11 and 12 OECD Model and conduit companies in pre- and post-BEPS tax treaty policy : do we (still) need it?
  • Danon, R.J.
  • ; p. 585-662
  • Chapter 16: Should courts in EU member states take account of the ECJ's judgment in the Danish beneficial ownership cases when interpreting the beneficial ownership requirement in tax treaties?
  • De Broe, L.
  • ; p. 663-694
Extent
xxvi, 699 p.
Isbn
9789087225964
Isbn Type
(print)
Label
Current tax treaty issues : 50th anniversary of the International Tax Group
Publication
Contents
  • Chapter 1: A history of the International Tax Group
  • Avery Jones, J.F.
  • Miyatake, T.
  • ; p. 1-11
  • Chapter 2: Writing tax treaty history
  • Vann, R.J.
  • ; p. 15-39
  • Chapter 3: International tax policy and international tax institutions : never the twain?
  • Vann, R.J.
  • ; p. 41-76
  • Chapter 4: Four comparisons of tax litigation between the Netherlands and the UK
  • Avery Jones, J.F.
  • Pötgens, F.P.G.
  • ; p. 77-99
  • Chapter 5: Preservation principle
  • Inoue, K.
  • Miyatake, T.
  • ; p. 101-156
  • Chapter 6: Constitutional issues in developing international tax norms : a Swedish perspective
  • Wiman, B.
  • ; p. 157-178
  • Chapter 7: Taxation of states under tax treaties
  • Maisto, G.
  • ; p. 181-236
  • Chapter 8: Limitations on treaty access by or through commercial entities
  • Blessing, P.H.
  • ; p. 237-318
  • Chapter 9: Interpretation vs qualification
  • Nikolakakis, A.
  • ; p. 319-357
  • Chapter 10: Legal considerations arising from the use of memoranda of understanding in bilateral tax treaty relations
  • Hattingh, J.
  • ; p. 359-438
  • Chapter 11: Some thoughts on jurisdiction and nexus
  • Baker, P.
  • ; p. 441-465
  • Chapter 12: PE and dependent agent : where do we stand?
  • Austry, S.
  • ; p. 467-492
  • Chapter 13: Taxation of services
  • Goradia, S.
  • ; p. 493-539
  • Chapter 14: Tax treaty practice regarding article 21 and related OECD and UN Model issues
  • Raad, C. van
  • ; p. 541-581
  • Chapter 15: The beneficial ownership limitation in articles 10, 11 and 12 OECD Model and conduit companies in pre- and post-BEPS tax treaty policy : do we (still) need it?
  • Danon, R.J.
  • ; p. 585-662
  • Chapter 16: Should courts in EU member states take account of the ECJ's judgment in the Danish beneficial ownership cases when interpreting the beneficial ownership requirement in tax treaties?
  • De Broe, L.
  • ; p. 663-694
Extent
xxvi, 699 p.
Isbn
9789087225964
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...