Fundamental issues and practical problems in tax treaty interpretation

Resource Information

The instance Fundamental issues and practical problems in tax treaty interpretation represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

Fundamental issues and practical problems in tax treaty interpretation

Instantiates

• Fundamental issues and practical problems in tax treaty interpretation

Publication

• Wien, Linde, 2008

Contents

• The interpretation of treaty law under special consideration of the Vienna Convention on the Law of Treaties (VCLT)
• Dutta, S.
• ; p. 19-43
• Basic techniques of interpreting civil law and their use in interpreting tax treaty provisions
• Kaltenbacher, C.
• ; p. 45-66
• Specialties in interpretation of tax 6treaties
• Belamarik, A.
• ; p. 67-89
• The relevance of the commentaries to the OECD-MC for the interpretation of bilateral tax treaties
• Gómez-Ballina, R.
• ; p. 91-115
• The relevance of amendments to the OECD-Commentary for the interpretation of tax treaties (static or dynamic approach)
• Schmitt, M.
• ; p. 117-137
• The relevance of the OECD reports for the interpretation of tax treaties
• Provodová, K.
• ; p. 139-159
• Avoidance of double non-taxation as a guiding principle for the interpretation of tax treaties
• Kumar Jain, A.
• ; p. 161-158
• Abuse of tax treaties
• Candu, A.
• ; p. 187-213
• The impact of EC law on the interpretation of the methods to avoid double taxation in tax treaties
• Michalska, J.
• ; p. 215-239
• Tax treaty override
• Ribeiro de Sousa, P.
• ; p. 241-266
• The relevance of the domestic law of the source state for the interpretation of distributive rules under special consideration of Art 6 par 2 and Art 10 par 3 OECD-MC
• Ogutu, A.
• ; p. 267-286
• Interpretation problems concerning the multilingualism of tax treaties under special consideration of director's fees
• Kunesch, M.
• ; p. 287-306
• The bilateral character of tax treaties and it influence on the interpretation of tax treaty provisions
• Rao, G.H.
• ; p. 307-327
• The tie-breaker rule (Art 4 of the OECD-MC) - relevance of domestic law or autonomous interpretation?
• Aniceto da Silva, B.
• ; p. 329-350
• Interpretation of the material scope of taxes covered by the OECD-MC (Art 2 OECD-MC)
• Kasaizi, A.
• ; p. 351-369
• Interpretation of subject-to-tax clauses
• Chen, H-H.
• ; p. 371-386
• The influence of economic change on the interpretation of tax treaty provisions under special consideration of the arm's length principle"
• Theunissen, K.
• ; p. 387-409
• The relevance of Art 23 A/B (1) OECD-MC in the case of qualification conflicts
• Freddo, E.
• ; p. 413-438
• Conflictst of qualification concerning partnerships with special reference to the OECD Partnership Report
• Llauger Boix, S.
• ; p. 439-455
• The Mutual Agreement Procedure (Art 25 OECD-MC) - a tool to overcome interpretation problems?
• Lombardo, M.
• ; p. 457-480

Extent

490 p.

Isbn

9783707313765

Record ID

u75135