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The Resource Tax treaties and procedural law

Tax treaties and procedural law

Contributor
Summary
The application of tax treaties relies, to a large extent, on procedural law. While procedural provisions in tax treaties exist, the implementation of tax treaty law generally lies within the procedural autonomy of the contracting states. Domestic procedural law, therefore, is imperative for the implementation of tax treaty benefits. This book analyses several crucial areas concerning the procedural aspects of tax treaty law. The topics covered include: - domestic procedural law and EU law; - domestic procedural law and tax treaty law; - domestic procedural law and non-discrimination; - the implementation of the methods to avoid double taxation in domestic law; - the implementation of mutual agreements in domestic law; - the implementation of arbitration awards in domestic law; - mutual assistance procedures and domestic law; - the role of the competent authorities under the new tiebreaker rule (article 4(3) of the OECD Model Tax Convention); - the "mode of application" for withholding tax limitations (articles 10(2) and 11(2) of the OECD Model Tax Convention); - procedural aspects of the grace clause for potentially abusive triangular structures (article 29(8)(c) of the OECD Model Tax Convention); and - procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention)
Language
eng
Work
Publication
Extent
xviii, 288 p.
Contents
  • Chapter 1: Domestic procedural law and EU law
  • Pollak, C.
  • ; p. 1-24
  • Chapter 2: Domestic procedural law and tax treaty law
  • Dziwiński, K.
  • ; p. 25-48
  • Chapter 3: Domestic procedural rules and non-discrimination
  • Dimitropoulou, C.
  • ; p. 49-86
  • Chapter 4: The role of competent authorities under article 4(3) of the OECD Model Tax Convention
  • Staringer, C.
  • Moldaschl, K.
  • ; p. 87-105
  • Chapter 5: Articles 10(2) and 11(2) of the OECD Model Tax Convention : direct applicability, refund and the competence of competent authorities to settle the mode of application
  • Rosca, I-F.
  • Rust, A.
  • ; p. 107-134
  • Chapter 6: The methods to avoid double taxation and their implementation in domestic law
  • Fiala, F.
  • ; p. 135-151
  • Chapter 7: Mutual agreement procedures and the implementation of mutual agreements in domestic law
  • Jirousek, H.
  • Streicher, A.
  • ; p. 153-176
  • Chapter 8: Arbitration procedure and the implementation of arbitral awards in domestic law
  • Pistone, P.
  • Papulova, A.
  • ; p. 177-205
  • Chapter 9: Mutual assistance procedure and domestic law
  • Schuch, J.
  • Olowska, M.
  • ; p. 207-232
  • Chapter 10: The grace clause of article 29(8)(c) of the OECD Model Tax Convention and its procedural aspects
  • Van West, J-P.
  • ; p. 233-259
  • Chapter 11: The procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention)
  • Ullmann, A.
  • ; p. 261-283
Isbn
9789087226480
Instance
Label
Tax treaties and procedural law
Title
Tax treaties and procedural law
Contributor
Subject
Language
eng
Summary
The application of tax treaties relies, to a large extent, on procedural law. While procedural provisions in tax treaties exist, the implementation of tax treaty law generally lies within the procedural autonomy of the contracting states. Domestic procedural law, therefore, is imperative for the implementation of tax treaty benefits. This book analyses several crucial areas concerning the procedural aspects of tax treaty law. The topics covered include: - domestic procedural law and EU law; - domestic procedural law and tax treaty law; - domestic procedural law and non-discrimination; - the implementation of the methods to avoid double taxation in domestic law; - the implementation of mutual agreements in domestic law; - the implementation of arbitration awards in domestic law; - mutual assistance procedures and domestic law; - the role of the competent authorities under the new tiebreaker rule (article 4(3) of the OECD Model Tax Convention); - the "mode of application" for withholding tax limitations (articles 10(2) and 11(2) of the OECD Model Tax Convention); - procedural aspects of the grace clause for potentially abusive triangular structures (article 29(8)(c) of the OECD Model Tax Convention); and - procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention)
Geographic coverage
  • International
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Kofler, G.W
  • Lang, M
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Spies, K
  • Staringer, C
Series statement
  • European and International Tax Law and Policy Series
  • WU Institute for Austrian and International Tax Law
Series volume
  • 18
  • 18
http://library.link/vocab/subjectName
  • tax treaty
  • procedural law
  • EU law
  • non-discrimination
  • avoidance of double taxation
  • MAP
  • arbitration
  • mutual assistance
  • tiebreaker rule
  • withholding tax
  • OECD Model
  • principal purpose test
  • domestic tax law
Label
Tax treaties and procedural law
Instantiates
Publication
Contents
  • Chapter 1: Domestic procedural law and EU law
  • Pollak, C.
  • ; p. 1-24
  • Chapter 2: Domestic procedural law and tax treaty law
  • Dziwiński, K.
  • ; p. 25-48
  • Chapter 3: Domestic procedural rules and non-discrimination
  • Dimitropoulou, C.
  • ; p. 49-86
  • Chapter 4: The role of competent authorities under article 4(3) of the OECD Model Tax Convention
  • Staringer, C.
  • Moldaschl, K.
  • ; p. 87-105
  • Chapter 5: Articles 10(2) and 11(2) of the OECD Model Tax Convention : direct applicability, refund and the competence of competent authorities to settle the mode of application
  • Rosca, I-F.
  • Rust, A.
  • ; p. 107-134
  • Chapter 6: The methods to avoid double taxation and their implementation in domestic law
  • Fiala, F.
  • ; p. 135-151
  • Chapter 7: Mutual agreement procedures and the implementation of mutual agreements in domestic law
  • Jirousek, H.
  • Streicher, A.
  • ; p. 153-176
  • Chapter 8: Arbitration procedure and the implementation of arbitral awards in domestic law
  • Pistone, P.
  • Papulova, A.
  • ; p. 177-205
  • Chapter 9: Mutual assistance procedure and domestic law
  • Schuch, J.
  • Olowska, M.
  • ; p. 207-232
  • Chapter 10: The grace clause of article 29(8)(c) of the OECD Model Tax Convention and its procedural aspects
  • Van West, J-P.
  • ; p. 233-259
  • Chapter 11: The procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention)
  • Ullmann, A.
  • ; p. 261-283
Extent
xviii, 288 p.
Isbn
9789087226480
Isbn Type
(eBook, ePub)
Label
Tax treaties and procedural law
Publication
Contents
  • Chapter 1: Domestic procedural law and EU law
  • Pollak, C.
  • ; p. 1-24
  • Chapter 2: Domestic procedural law and tax treaty law
  • Dziwiński, K.
  • ; p. 25-48
  • Chapter 3: Domestic procedural rules and non-discrimination
  • Dimitropoulou, C.
  • ; p. 49-86
  • Chapter 4: The role of competent authorities under article 4(3) of the OECD Model Tax Convention
  • Staringer, C.
  • Moldaschl, K.
  • ; p. 87-105
  • Chapter 5: Articles 10(2) and 11(2) of the OECD Model Tax Convention : direct applicability, refund and the competence of competent authorities to settle the mode of application
  • Rosca, I-F.
  • Rust, A.
  • ; p. 107-134
  • Chapter 6: The methods to avoid double taxation and their implementation in domestic law
  • Fiala, F.
  • ; p. 135-151
  • Chapter 7: Mutual agreement procedures and the implementation of mutual agreements in domestic law
  • Jirousek, H.
  • Streicher, A.
  • ; p. 153-176
  • Chapter 8: Arbitration procedure and the implementation of arbitral awards in domestic law
  • Pistone, P.
  • Papulova, A.
  • ; p. 177-205
  • Chapter 9: Mutual assistance procedure and domestic law
  • Schuch, J.
  • Olowska, M.
  • ; p. 207-232
  • Chapter 10: The grace clause of article 29(8)(c) of the OECD Model Tax Convention and its procedural aspects
  • Van West, J-P.
  • ; p. 233-259
  • Chapter 11: The procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention)
  • Ullmann, A.
  • ; p. 261-283
Extent
xviii, 288 p.
Isbn
9789087226480
Isbn Type
(eBook, ePub)

Subject

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