Current tax treaty issues : 50th anniversary of the International Tax Group

Resource Information

The work Current tax treaty issues : 50th anniversary of the International Tax Group 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

Current tax treaty issues : 50th anniversary of the International Tax Group

Contributor

• Maisto, G

Subject

• BEPS Project (OECD)
• ECJ case law
• LoB
• MLI
• OECD Model
• PE
• UN Model
• agency PE
• beneficial ownership
• conduit company
• constitutional law
• domestic tax law
• memorandum of understanding
• nexus
• principal purpose test
• qualification conflict
• tax treaty
• treaty interpretation
• treaty policy

Language

eng

Summary

This book comprises contributions focusing on international tax issues marking the 50th anniversary of a group of experts whose collective writings for decades have landmarked the international literature on tax treaties and international tax law in general. The book begins with a part on tax treaty policy and domestic law, including a review of the history of tax treaties and tax policy and international organizations in the tax treaty context. The domestic law aspects focus on a comparison of various features of tax litigation in the Netherlands and in the United Kingdom. It also includes an in-depth analysis of the "preservation principle" under which treaty provisions are prevented from being construed to restrict exclusions, exemptions, credit or other allowances granted by domestic law. Part 1 concludes with a review of the constitutional issues arising from the parliamentary process of approval of tax treaties. Part 2 deals with treaty interpretation and application with a focus on tax treaty application to states and their political subdivisions and local authorities. It also includes a chapter on "treaty access" dealing with policy and practical considerations on access to treaties by commercial entities with a focus on the principal purpose test and the limitation on benefits provision and the handling of characterization issues under treaties. A separate chapter reviews the use of memoranda of understanding for tax treaty interpretation and administration for tax treaty interpretation. Part 2 concludes with an analysis of the use of the OECD Commentaries in the context of BEPS and the MLI. Part 3 is devoted to taxing rules relating to the jurisdiction to tax, a commentary on the PE definition as revised by the 2017 Update to the Model Convention and the taxation of services income. It also analyses the treaty practice on article 21 of the OECD and UN Models. The definition of "beneficial ownership", with the impact of the preamble to the 2017 Model Convention and the interpretation of the beneficial ownership limitation are also examined. Finally, a critique on the meaning of "beneficial ownership" before and after BEPS and whether the expression has become obsolete is presented

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

EC and International Tax Law Series

Series volume

18