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The Resource Tax treaty residence of entities

Tax treaty residence of entities

Label
Tax treaty residence of entities
Title
Tax treaty residence of entities
Creator
Subject
Language
eng
Summary
This book provides a thorough examination of the treaty rules on the residence of entities, Article 4 of the OECD Model Convention (OECD MC). Changes to the OECD MC have raised questions about the concept of residence as it applies to entities. It is of great importance to be able to determine who or what is considered 'resident' within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in which technological developments make it possible for corporations to explore the wide gap between their actual business operations and the 'legalistic' requirements for corporate residence. In this study of the OECD MC - the basis for most tax treaties - the author develops a clear understanding of the content of the residence concept as regards entities and proposes solutions to current problems, finishing with his own thoroughgoing definition. In seeking a definition of the term 'resident' that covers all uses in treaties, the analysis draws on, in addition to the current and earlier iterations of the OECD Model Law itself, such elements as the following: domestic law meaning of residence in the tax law of France, Germany, the Netherlands, the United Kingdom and the United States; Articles 31 and 32 of the Vienna Convention on the Law of Treaties; historical documents that uncover the ordinary meaning of treaty terms; tax treaty case law and court decisions; and fiscal, tax and legal scholarship surrounding the concept of residence for taxation purposes. The analysis includes a comprehensive description of tie-breaker rules, various perspectives on 'place of effective management' and policy considerations as to the further development of the treatment of entities under double tax conventions
http://library.link/vocab/creatorName
Gooijer, J
Geographic coverage
  • International
  • European Union
  • Europe
  • North America
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
74
http://library.link/vocab/subjectName
  • tax treaty
  • residence
  • legal entity
  • OECD Model
  • treaty interpretation
  • Vienna Convention on the Law of Treaties
  • tie-breaker rule
  • place of effective management
  • case law
Label
Tax treaty residence of entities
Instantiates
Publication
Extent
xv, 352 p.
Isbn
9789403513119
Isbn Type
(web-pdf)
Label
Tax treaty residence of entities
Publication
Extent
xv, 352 p.
Isbn
9789403513119
Isbn Type
(web-pdf)

Library Locations

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