The Resource The avoidance of double taxation on income from international shipping in OECD and Latin American countries : an analysis of multilateral and bilateral instruments and tax planning through shipping tax havens

The avoidance of double taxation on income from international shipping in OECD and Latin American countries : an analysis of multilateral and bilateral instruments and tax planning through shipping tax havens

Label
The avoidance of double taxation on income from international shipping in OECD and Latin American countries : an analysis of multilateral and bilateral instruments and tax planning through shipping tax havens
Title
The avoidance of double taxation on income from international shipping in OECD and Latin American countries : an analysis of multilateral and bilateral instruments and tax planning through shipping tax havens
Creator
Subject
Summary
This paper analyses the various ways that have been developed by states to avoid international double taxation. Chapter 2 contains a general definition of shipping income. In chapter 3 relevant provisions of an important number of treaties are investigated. They include 100 treaties between OECD countries, and 29 treaties between Latin-American and OECD countries. The elements: definition of international traffic, taxable person and exclusive allocation of jurisdiction and the avoidance of double taxation, in multilateral instruments such as the OECD, UN, Andean and Nordic treaties are dealt with. Chapter 4 deals with the private sector and tax planning. The open register of Panama is dissected to show the inner workings of such a system and the legal framework which backs its existence in the internal level (use of the territoriality princple) and open register provision, and in the external spheres (reciprocal exemptions). Chapter 5 is an empirical study of the consequences of the most significant situations found in chapter 3. Also studied is an empirical case of multiple taxation at source and the differences the interplay of tax treaties, reciprocal exemptions and tax haven shipping can create
http://library.link/vocab/creatorName
Adames, R
Geographic coverage
  • Latin America
  • International
Language note
English
http://library.link/vocab/subjectName
  • shipping
  • avoidance of double taxation
  • tax treaty
Label
The avoidance of double taxation on income from international shipping in OECD and Latin American countries : an analysis of multilateral and bilateral instruments and tax planning through shipping tax havens
Instantiates
Publication
Extent
110 p.
Label
The avoidance of double taxation on income from international shipping in OECD and Latin American countries : an analysis of multilateral and bilateral instruments and tax planning through shipping tax havens
Publication
Extent
110 p.

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