The Resource Access to treaty benefits
Access to treaty benefits
Resource Information
The item Access to treaty benefits represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Access to treaty benefits represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book provides a rigorous analysis of various aspects related to treaty access, which is an ongoing challenge for both taxpayers and tax authorities. The first part deals with general interpretative issues and principles; the second and third parts cover a wide range of sub-aspects relating to the subjective and objective scope of tax treaties and the recent challenges posed to tax treaty access, while the fourth part focuses on the issues of treaty shopping and abuse
- Language
- eng
- Extent
- XIX, 473 p.
- Contents
-
- The relevance of the preamble for treaty entitlement
- Alvarez Palacios, T.
- ; p. 3-26
- Citizenship and treaty access
- Tomio-Onghay, V.
- ; p. 27-50
- Article 1 of the OECD MC : historical background and issues surrounding
- Dukic, S.
- ; p. 51-74
- The term "resident person" within the OECD Model Convention
- Filipszki-Karazeybek, R.
- ; p. 75-104
- Article 1(2) OECD MC : tax treaty access to "hybrid entities"
- Lu, S.
- ; p. 105-130
- The saving clause in article 1(3) in the OECD MC
- Fischer, D.
- ; p. 131-152
- The residence article and the liability-to-tax principle
- Pascucci, F.
- ; p. 153-190
- The tie-breaker rule for individuals - article 4(2)
- Roustan, A.
- ; p. 191-210
- Personal scope of the tax treaty dispute resolution provisions
- Jiménez Martínez, L.
- ; p. 211-234
- The relation between the general rule of Article 1 OECD MC and Article 24 OECD MC in regard to treaty access
- Konings, J.
- ; p. 235-262
- The notion of "tax" according to article 2 of the OECD Model Convention
- Bernichon, E.
- ; p. 263-282
- Taxes on capital according to article 2 of the OECD Model
- Weiske , A.M.
- ; p. 283-306
- Taxes on estates and inheritance and on gifts according to art 2 para 1 and 2 OECD Model Convention 1982
- Delfiner, T.
- ; p. 307-332
- The concept of beneficial owner (art. 10 dividends, 11 interest, and 12 royalties OECD MC)
- Breña Labarrere, G.
- ; p. 333-358
- The history and purpose of LOB clauses
- Piscini, A.
- ; p. 359-394
- The objective tests in article 29 OECD MC
- Krasnobaeva, A.
- ; p. 395-420
- Interaction of limitation on benefits (LOB) and principal purpose test (PPT)
- Guimarães, C.
- ; p. 421-442
- LOB and mode of application
- Rebetez, E.
- ; p. 443-466
- Isbn
- 9783707344066
- Label
- Access to treaty benefits
- Title
- Access to treaty benefits
- Language
- eng
- Summary
- This book provides a rigorous analysis of various aspects related to treaty access, which is an ongoing challenge for both taxpayers and tax authorities. The first part deals with general interpretative issues and principles; the second and third parts cover a wide range of sub-aspects relating to the subjective and objective scope of tax treaties and the recent challenges posed to tax treaty access, while the fourth part focuses on the issues of treaty shopping and abuse
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Auer, D
- Dimitropoulou, C
- Series statement
-
- Series on International Tax Law
- Schriftenreihe zum Internationalen Steuerrecht
- Series volume
-
- Vol. 125
- Band 125
- http://library.link/vocab/subjectName
-
- tax treaty
- treaty benefits
- treaty interpretation
- citizenship
- OECD Model
- residence
- hybrid entity
- saving clause
- tiebreaker rule
- dispute resolution
- capital tax
- inheritance tax
- gift tax
- beneficial ownership
- LoB
- principal purpose test
- treaty shopping
- treaty abuse
- Label
- Access to treaty benefits
- Contents
-
- The relevance of the preamble for treaty entitlement
- Alvarez Palacios, T.
- ; p. 3-26
- Citizenship and treaty access
- Tomio-Onghay, V.
- ; p. 27-50
- Article 1 of the OECD MC : historical background and issues surrounding
- Dukic, S.
- ; p. 51-74
- The term "resident person" within the OECD Model Convention
- Filipszki-Karazeybek, R.
- ; p. 75-104
- Article 1(2) OECD MC : tax treaty access to "hybrid entities"
- Lu, S.
- ; p. 105-130
- The saving clause in article 1(3) in the OECD MC
- Fischer, D.
- ; p. 131-152
- The residence article and the liability-to-tax principle
- Pascucci, F.
- ; p. 153-190
- The tie-breaker rule for individuals - article 4(2)
- Roustan, A.
- ; p. 191-210
- Personal scope of the tax treaty dispute resolution provisions
- Jiménez Martínez, L.
- ; p. 211-234
- The relation between the general rule of Article 1 OECD MC and Article 24 OECD MC in regard to treaty access
- Konings, J.
- ; p. 235-262
- The notion of "tax" according to article 2 of the OECD Model Convention
- Bernichon, E.
- ; p. 263-282
- Taxes on capital according to article 2 of the OECD Model
- Weiske , A.M.
- ; p. 283-306
- Taxes on estates and inheritance and on gifts according to art 2 para 1 and 2 OECD Model Convention 1982
- Delfiner, T.
- ; p. 307-332
- The concept of beneficial owner (art. 10 dividends, 11 interest, and 12 royalties OECD MC)
- Breña Labarrere, G.
- ; p. 333-358
- The history and purpose of LOB clauses
- Piscini, A.
- ; p. 359-394
- The objective tests in article 29 OECD MC
- Krasnobaeva, A.
- ; p. 395-420
- Interaction of limitation on benefits (LOB) and principal purpose test (PPT)
- Guimarães, C.
- ; p. 421-442
- LOB and mode of application
- Rebetez, E.
- ; p. 443-466
- Extent
- XIX, 473 p.
- Isbn
- 9783707344066
- Label
- Access to treaty benefits
- Contents
-
- The relevance of the preamble for treaty entitlement
- Alvarez Palacios, T.
- ; p. 3-26
- Citizenship and treaty access
- Tomio-Onghay, V.
- ; p. 27-50
- Article 1 of the OECD MC : historical background and issues surrounding
- Dukic, S.
- ; p. 51-74
- The term "resident person" within the OECD Model Convention
- Filipszki-Karazeybek, R.
- ; p. 75-104
- Article 1(2) OECD MC : tax treaty access to "hybrid entities"
- Lu, S.
- ; p. 105-130
- The saving clause in article 1(3) in the OECD MC
- Fischer, D.
- ; p. 131-152
- The residence article and the liability-to-tax principle
- Pascucci, F.
- ; p. 153-190
- The tie-breaker rule for individuals - article 4(2)
- Roustan, A.
- ; p. 191-210
- Personal scope of the tax treaty dispute resolution provisions
- Jiménez Martínez, L.
- ; p. 211-234
- The relation between the general rule of Article 1 OECD MC and Article 24 OECD MC in regard to treaty access
- Konings, J.
- ; p. 235-262
- The notion of "tax" according to article 2 of the OECD Model Convention
- Bernichon, E.
- ; p. 263-282
- Taxes on capital according to article 2 of the OECD Model
- Weiske , A.M.
- ; p. 283-306
- Taxes on estates and inheritance and on gifts according to art 2 para 1 and 2 OECD Model Convention 1982
- Delfiner, T.
- ; p. 307-332
- The concept of beneficial owner (art. 10 dividends, 11 interest, and 12 royalties OECD MC)
- Breña Labarrere, G.
- ; p. 333-358
- The history and purpose of LOB clauses
- Piscini, A.
- ; p. 359-394
- The objective tests in article 29 OECD MC
- Krasnobaeva, A.
- ; p. 395-420
- Interaction of limitation on benefits (LOB) and principal purpose test (PPT)
- Guimarães, C.
- ; p. 421-442
- LOB and mode of application
- Rebetez, E.
- ; p. 443-466
- Extent
- XIX, 473 p.
- Isbn
- 9783707344066
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Access-to-treaty-benefits/e1N5gbb_Lc4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Access-to-treaty-benefits/e1N5gbb_Lc4/">Access to treaty benefits</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
