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The Resource Immovable property under domestic law, EU law and tax treaties

Immovable property under domestic law, EU law and tax treaties

Label
Immovable property under domestic law, EU law and tax treaties
Title
Immovable property under domestic law, EU law and tax treaties
Contributor
Subject
Language
eng
Summary
This book, comprising the proceedings and working documents of an annual seminar held in Milan in November 2014, provides a thorough analysis of the taxation of immovable properties. The analysis starts from a survey of the concept of "immovable property" in common and civil law jurisdictions and then considers how different approaches affected the taxation of income deriving therefrom. EU tax law issues are then taken into consideration, both from an income tax and VAT viewpoint. In particular, the income tax analysis provides an extensive examination of how taxation of immovable property applied by EU Member States may affect fundamental freedoms. The book then moves to selected tax treaty issues. In particular, the analysis examines: (i) the relationships between tax treaty law and national law; (ii) the interaction between articles 6, 7 and 21 of the OECD Model Convention; and (iii) the concept of "enterprise" in the context of article 6 of the OECD Model Convention and its possible implications. Finally, the evolution of article 6 of the OECD Model Convention with respect to income from agriculture, forestry and mining is reviewed. Individual country surveys provide in-depth analyses of the above concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EC and international tax law series
Series volume
Vol. 12
Label
Immovable property under domestic law, EU law and tax treaties
Instantiates
Publication
Contents
  • Chapter 1: Taxation of immovable property from a civil law perspective
  • Gutmann, D.
  • ; p. 3-10
  • Chapter 2: Taxation of immovable property from a common law perspective
  • Schwarz, J.
  • ; p. 11-24
  • Chapter 3: Taxation of immovable property : EU law direct tax aspects
  • Pistone, P.
  • ; p. 25-42
  • Chapter 4: Immovable property under EU VAT law
  • Parolini, A.
  • ; p. 43-56
  • Chapter 5: The relation between tax treaty law and national law in the definition of immovable property under article 6(2) of the OECD Model
  • Lang, M.
  • ; p. 57-76
  • Chapter 6: Income from immovable property of an enterprise in triangular cases : the relationship between articles 6, 7 and 21 of the OECD Model
  • Saccardo, N.
  • ; p. 77-86
  • Chapter 7: The concept of "enterprise" in the context of article 6 and its possible implications
  • Variychuk, E.
  • ; p. 87-98
  • Chapter 8: The evolution of article 6 of the OECD Model with respect to income from agriculture, forestry and mining
  • Sasseville, J.
  • ; p. 99-126
  • Chapter 9: Australia
  • Evans, A.
  • ; p. 127-167
  • Chapter 10: Austria
  • Kollmann, J.
  • Turic, D.
  • ; p. 177-212
  • Chapter 11: Belgium
  • De Bruycker, J.
  • Maes, E.
  • ; p. 213-256
  • Chapter 12: Canada
  • Loomer, G.
  • ; p. 257-290
  • Chapter 13: France
  • Daudé, M.
  • ; p. 291-336
  • Chapter 14: Germany
  • Baur, S.
  • Piotrowski, S.
  • ; p. 337-386
  • Chapter 15: Italy
  • Gusmeroli, M.
  • Ruggiero, P.
  • ; p. 387-432
  • Chapter 16: Netherlands
  • van Moorselaar, L.
  • ; p. 433-472
  • Chapter 17: Spain
  • Aliaga Agulló, E.
  • Gallego López, J.B.
  • ; p. 473-528
  • Chapter 18: United Kingdom
  • Hamer, J.
  • ; p. 529-558
  • Chapter 19: United States
  • Gianni, M.
  • ; p. 559-598
Extent
xxx, 601 p.
Isbn
9789087223274
Isbn Type
(print)
Issn
1574-969X
Label
Immovable property under domestic law, EU law and tax treaties
Publication
Contents
  • Chapter 1: Taxation of immovable property from a civil law perspective
  • Gutmann, D.
  • ; p. 3-10
  • Chapter 2: Taxation of immovable property from a common law perspective
  • Schwarz, J.
  • ; p. 11-24
  • Chapter 3: Taxation of immovable property : EU law direct tax aspects
  • Pistone, P.
  • ; p. 25-42
  • Chapter 4: Immovable property under EU VAT law
  • Parolini, A.
  • ; p. 43-56
  • Chapter 5: The relation between tax treaty law and national law in the definition of immovable property under article 6(2) of the OECD Model
  • Lang, M.
  • ; p. 57-76
  • Chapter 6: Income from immovable property of an enterprise in triangular cases : the relationship between articles 6, 7 and 21 of the OECD Model
  • Saccardo, N.
  • ; p. 77-86
  • Chapter 7: The concept of "enterprise" in the context of article 6 and its possible implications
  • Variychuk, E.
  • ; p. 87-98
  • Chapter 8: The evolution of article 6 of the OECD Model with respect to income from agriculture, forestry and mining
  • Sasseville, J.
  • ; p. 99-126
  • Chapter 9: Australia
  • Evans, A.
  • ; p. 127-167
  • Chapter 10: Austria
  • Kollmann, J.
  • Turic, D.
  • ; p. 177-212
  • Chapter 11: Belgium
  • De Bruycker, J.
  • Maes, E.
  • ; p. 213-256
  • Chapter 12: Canada
  • Loomer, G.
  • ; p. 257-290
  • Chapter 13: France
  • Daudé, M.
  • ; p. 291-336
  • Chapter 14: Germany
  • Baur, S.
  • Piotrowski, S.
  • ; p. 337-386
  • Chapter 15: Italy
  • Gusmeroli, M.
  • Ruggiero, P.
  • ; p. 387-432
  • Chapter 16: Netherlands
  • van Moorselaar, L.
  • ; p. 433-472
  • Chapter 17: Spain
  • Aliaga Agulló, E.
  • Gallego López, J.B.
  • ; p. 473-528
  • Chapter 18: United Kingdom
  • Hamer, J.
  • ; p. 529-558
  • Chapter 19: United States
  • Gianni, M.
  • ; p. 559-598
Extent
xxx, 601 p.
Isbn
9789087223274
Isbn Type
(print)
Issn
1574-969X

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