Principle of origin in tax conventions : a rethinking of models
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The work Principle of origin in tax conventions : a rethinking of models represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
The Resource
Principle of origin in tax conventions : a rethinking of models
Resource Information
The work Principle of origin in tax conventions : a rethinking of models represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
- Label
- Principle of origin in tax conventions : a rethinking of models
- 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
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/_Y082yWPzfA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/_Y082yWPzfA/">Principle of origin in tax conventions : a rethinking of models</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>