The meaning of "enterprise", "business" and "business profits" under tax treaties and EU tax law

Resource Information

The work The meaning of "enterprise", "business" and "business profits" under tax treaties and EU tax law 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

The meaning of "enterprise", "business" and "business profits" under tax treaties and EU tax law

Creator

• Pistone, P.

Contributor

• Maisto, G

Subject

• VAT
• business profits
• EU tax law
• tax treaty
• non-discrimination clause

Language

eng

Summary

This book, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an analysis of the meaning of the three essential concepts of "enterprise", "business" and "business profits" in relevant tax treaties and law. The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints. The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of "enterprise", "business" and "business profits" is presented, starting from the works of the League of Nations to the current OECD Model Tax Convention. Next, specific tax treaty issues are considered. In particular, the controversial issues concerning the interpretation of the notions of "enterprise" and "enterprise of a Contracting State" are discussed. Also, the concepts of "profits" and "business profits" are reviewed. The concept of "enterprise" in the context of the non-discrimination clause laid down by art. 24 of the OECD Model Tax Convention is then examined. Individual country surveys provide an analysis of the aforementioned concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia and Japan. The book concludes with a round-table discussion among some of the most renowned international tax scholars on the desirability to change the OECD Model Tax Convention and its Commentaries

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. 7