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

Creator

• Kemmeren, E.C.C.M

Subject

• OECD Model
• UN Model
• case law
• EU law
• residence principle of taxation
• source principle of taxation
• tax treaty
• double taxation relief

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