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The Resource The meaning of "enterprise", "business" and "business profits" under tax treaties and EU tax law

The meaning of "enterprise", "business" and "business profits" under tax treaties and EU tax law

Label
The meaning of "enterprise", "business" and "business profits" under tax treaties and EU tax law
Title
The meaning of "enterprise", "business" and "business profits" under tax treaties and EU tax law
Creator
Contributor
Subject
Language
eng
Summary
This book, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an analysis of the meaning of the three essential concepts of "enterprise", "business" and "business profits" in relevant tax treaties and law. The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints. The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of "enterprise", "business" and "business profits" is presented, starting from the works of the League of Nations to the current OECD Model Tax Convention. Next, specific tax treaty issues are considered. In particular, the controversial issues concerning the interpretation of the notions of "enterprise" and "enterprise of a Contracting State" are discussed. Also, the concepts of "profits" and "business profits" are reviewed. The concept of "enterprise" in the context of the non-discrimination clause laid down by art. 24 of the OECD Model Tax Convention is then examined. Individual country surveys provide an analysis of the aforementioned concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia and Japan. The book concludes with a round-table discussion among some of the most renowned international tax scholars on the desirability to change the OECD Model Tax Convention and its Commentaries
http://library.link/vocab/creatorName
Pistone, P.
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Maisto, G
Series statement
EC and international tax law series
Series volume
Vol. 7
http://library.link/vocab/subjectName
  • business profits
  • tax treaty
  • EU tax law
  • non-discrimination clause
  • VAT
Label
The meaning of "enterprise", "business" and "business profits" under tax treaties and EU tax law
Instantiates
Publication
Contents
  • "Enterprise", "business" and "business profits" in EU tax law
  • Pistone, P.
  • ; p. 3-21
  • Extra-textual references to "enterprise" and "business" in the European VAT directive
  • Parolini, A.
  • ; p. 23-28
  • The meaning of "enterprise", "business" and "business profits" in domestic tax law
  • De Broe, L.
  • ; p. 31-40
  • "Enterprise", "business" and "business profits" : from the League of Nations to the current OECD Model Tax Convention
  • Sasseville, J.
  • ; p. 41-58
  • "Enterprise" and "enterprise of a contracting state" : towards a century of confusion regarding the term "enterprise" in the Model double taxation conventions
  • Raad, C. van
  • ; p. 61-83
  • "Business" and "business profits"
  • Rust, A.
  • ; p. 85-106
  • The term "enterprise" and art. 24 of the OECD Model Convention
  • Lang, M.
  • ; p. 107-123
  • Round table : on the desirability to change the OECD Model Convention and its Commentaries
  • Avery Jones, J.F.
  • Fantozzi, A.
  • Sasseville, J.
  • Raad, C. van
  • ; p. 611-637
Extent
xxxii, 642 p.
Isbn
9789087221010
Issn
1574-969X
Label
The meaning of "enterprise", "business" and "business profits" under tax treaties and EU tax law
Publication
Contents
  • "Enterprise", "business" and "business profits" in EU tax law
  • Pistone, P.
  • ; p. 3-21
  • Extra-textual references to "enterprise" and "business" in the European VAT directive
  • Parolini, A.
  • ; p. 23-28
  • The meaning of "enterprise", "business" and "business profits" in domestic tax law
  • De Broe, L.
  • ; p. 31-40
  • "Enterprise", "business" and "business profits" : from the League of Nations to the current OECD Model Tax Convention
  • Sasseville, J.
  • ; p. 41-58
  • "Enterprise" and "enterprise of a contracting state" : towards a century of confusion regarding the term "enterprise" in the Model double taxation conventions
  • Raad, C. van
  • ; p. 61-83
  • "Business" and "business profits"
  • Rust, A.
  • ; p. 85-106
  • The term "enterprise" and art. 24 of the OECD Model Convention
  • Lang, M.
  • ; p. 107-123
  • Round table : on the desirability to change the OECD Model Convention and its Commentaries
  • Avery Jones, J.F.
  • Fantozzi, A.
  • Sasseville, J.
  • Raad, C. van
  • ; p. 611-637
Extent
xxxii, 642 p.
Isbn
9789087221010
Issn
1574-969X

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