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The Resource Principle of origin in tax conventions : a rethinking of models

Principle of origin in tax conventions : a rethinking of models

Label
Principle of origin in tax conventions : a rethinking of models
Title
Principle of origin in tax conventions : a rethinking of models
Creator
Subject
Language
eng
Summary
This is an in-depth study that deals with mismatches in the structure of the current bilateral tax conventions on income and capital. These mismatches trigger international tax planning, generate (alleged) abuse of tax conventions, and impede tax neutrality. The principle of residence underlying the current tax conventions is identified as the main cause of these mismatches. The study discusses the OECD (2000), UN (1980), US (1996) and Netherlands (1987, with reference to the 1998 tax treaty policy update) model tax conventions on income and capital and the Preliminary Draft EC Multilateral Tax Convention on income and capital (1968). The models are individually discussed and compared with each other. The influence of EC law on double tax conventions is addressed separately. Case law and practical examples illustrate the flaws in the structure of current models. An alternative tax convention system based on the principle of origin is developed. According to the autor, an origin-based system will enhance the justification for allocation of tax jurisdiction, improve the efficient allocation of the production factors of labour and capital, reduce tax administration, fit e-commerce, improve the functioning of the EC's internal market, and enable developing states to reduce the gap in economic development with developed states
http://library.link/vocab/creatorName
Kemmeren, E.C.C.M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • UN Model
  • residence principle of taxation
  • source principle of taxation
  • EU law
  • case law
  • double taxation relief
Label
Principle of origin in tax conventions : a rethinking of models
Instantiates
Publication
Extent
XIX, 623 p.
Isbn
9789076115351
Label
Principle of origin in tax conventions : a rethinking of models
Publication
Extent
XIX, 623 p.
Isbn
9789076115351

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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