Taxation of shipping and air transport in domestic law, EU law and tax treaties

Resource Information

The work Taxation of shipping and air transport in domestic law, EU law and tax treaties 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

Taxation of shipping and air transport in domestic law, EU law and tax treaties

Contributor

• Maisto, G

Subject

• ECJ case law
• EU law
• OECD Model
• State aid
• VAT
• air transport
• aircrew
• domestic tax law
• place of effective management
• residence
• shipping
• tax treaty
• tonnage tax

Language

eng

Summary

This book comprising the proceedings and working documents of an annual seminar held in Milan in November 2016, is a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors. It begins with a comparative analysis of the domestic regulatory and tax regimes of such industries and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union on tonnage taxation systems and VAT regimes. The book then moves to selected tax treaty issues. In particular, it analyses: (i) the historical background and the proposed changes to articles 8 and 15(3) of the OECD Model Convention; (ii) the recent developments concerning article 8 of the OECD Model Convention and the application of the place of effective management criterion, instead of the residence criterion, as connecting factor; (iii) the most relevant tax treaty issues related to the qualification, allocation and apportionment of income derived by shipping and air transport activities; and (iv) the taxation of the remuneration of crews of ships and aircraft. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices of various states, including Australia, Austria, Brazil, Canada, China and Hong Kong, Denmark, Germany, Greece, Italy, Liberia, the Netherlands, Spain, Switzerland and the United Kingdom

Geographic coverage

• European Union
• International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

EC and International tax law series

Series volume

vol. 15