The Resource Building global international tax law : essays in honour of Guglielmo Maisto
Building global international tax law : essays in honour of Guglielmo Maisto
Resource Information
The item Building global international tax law : essays in honour of Guglielmo Maisto 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 Building global international tax law : essays in honour of Guglielmo Maisto 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
- The ongoing global tax governance is bringing international tax law to unprecedented levels of coordination, backed up by technical consultations with stakeholders. This book in honour of Guglielmo Maisto is the outcome of a theoretical and practical research project involving all its contributors, which rank among the most authoritative experts of international tax law. The goal of this book is to supplement the process of international tax coordination with a comprehensive independent conceptual review of the current issues and future challenges of international tax law. This book is structured into five parts, which address the most fundamental areas of international tax law. Part One focuses on Model Tax Conventions and addresses issues of tax treaty interpretation (Section 1), allocation rules (Section 2) and other clauses (Section 3). Part Two puts the emphasis on the more specific issues involving bilateral tax treaties and domestic tax law, including the relations with them. Part Three brings in the picture the interaction with supranational law of the European Union and allows the readers to see how the latter affects international tax law and tax treaties, providing a conceptual analysis that can also be of interest for global readers. Part Four analyses the relations with non-tax treaties, including in particular bilateral investment treaties. The latter treaties are being increasingly used by taxpayers, as non-State actors of international law, to overcome the shortcomings connected with the absence of effective legal remedies under tax treaties. Finally, Part Five presents topical studies on key issues of international tax law, which relate to the past, present and future (including reform) perspectives of international tax law
- Language
- eng
- Extent
- xxxii, 679 p.
- Contents
-
- Chapter 1: An "international tax language" for tax treaty interpretation : its histories in common and civil law discourse
- Hattingh, P.J.
- ; p. 5-36
- Chapter 2: Current issues in the use of OECD and UN commentaries in tax treaty interpretation
- Schwarz, J.S.
- ; p. 37-44
- Chapter 3: The localization of tax treaty interpretation
- Baker, P.
- ; p. 45-59
- Chapter 4: The scope of tax treaties for tax-exempt entities
- Austry, S.
- ; p. 63-77
- Chapter 5: Trusts as collective investment vehicles
- Goradia, S.
- ; p. 79-101
- Chapter 6: International taxation of trusts after the BEPS Project and MLI provisions
- Contrino, A.
- ; p. 103-130
- Chapter 7: The tax treaty treatment of software payments
- Sasseville, J.
- ; p. 131-157
- Chapter 8: The faltering legitimacy of the place of physical presence as a tax nexus for active income
- Pistone, P.
- ; p. 159-179
- Chapter 9: Employment income under tax treaty law and the impact of the COVID-19 pandemic
- Lang, M.
- ; p. 181-195
- Chapter 10: Individuals : the forgotten taxpayers in a BEPS scenario
- Soler Roch, M.T.
- ; p. 197-214
- Chapter 11: Permissible limitations on foreign tax credit relief in bilateral income tax treaties
- Blessing, P.H.
- ; p. 217-241
- Chapter 12: The role of "commercial reasons" and "economic reality" in the principal purpose test under article 29(9) of the 2017 OECD Model
- Schön, W.
- ; p. 243-271
- Chapter 13: A history of Brazilian tax treaty policy
- Schoueri, L.E.
- ; p. 277-299
- Chapter 14: Selected issues from the six treaties concluded by the Netherlands between 1948 and 1952
- Raad, C. van
- ; p. 301-315
- Chapter 15: Unique features of the Italy-Japan income tax treaty
- Inoue, K.
- Miyatake, T.
- ; p. 317-341
- Chapter 16: Judicial evolution of the relevance of domestic law and article 3(2) in international tax jurisprudence
- Kaka, P.F.
- ; p. 345-362
- Chapter 17: Tax residence of individuals in the Italian direct tax system : some reflections about the relationship between tax law and civil law
- Melis, G.
- ; p. 363-384
- Chapter 18: Is the methodology of tax law interpretation still able to preserve the European Union’s tax identity?
- Gutmann, D.
- ; p. 387-410
- Chapter 19: The notion of beneficial ownership in EU and French case law
- Martin, P. (Philippe)
- ; p. 411-430
- Chapter 20: How the EU tax arbitration directive relates to other international dispute resolution mechanisms : a Dutch perspective
- Pötgens, F.P.G.
- ; p. 431-454
- Chapter 21: Taxation of companies : one, two, multiple times
- Wiman, B.
- ; p. 455-469
- Chapter 22: Some remarks about the difference in the EU legality review between unilateral measures of the EU member states and multilateral measures of the EU legislator, with special attention on the EU GloBE Directive
- Weber, D. (Dennis)
- ; p. 471-481
- Chapter 23: Resolving conflicts between secondary EU law and commitments of member states under tax treaties
- De Broe, L.
- ; p. 483-504
- Chapter 24: Interpreting tax treaties in light of investment agreements : the role of the principle of systemic integration in tax treaty disputes
- Danon, R.J.
- ; p. 507-535
- Chapter 25: International investment agreements and anti-tax avoidance measures : incoherencies in the international law system, "systemic interpretation" and taxpayer rights
- Martín Jiménez, A.J.
- ; p. 537-570
- Chapter 26: Tax and investment treaties : further thoughts
- Weeghel, S. van
- ; p. 571-592
- Chapter 27: The OECD Model needs redrafting
- Avery Jones, J.F.
- ; p. 595-607
- Chapter 28: Rethinking reciprocity in tax treaties
- Brauner, Y.
- ; p. 609-627
- Chapter 29: In quest of fairness : the distributional implications of different models of international taxation
- Nikolakakis, A.
- ; p. 629-655
- Isbn
- 9789087227838
- Label
- Building global international tax law : essays in honour of Guglielmo Maisto
- Title
- Building global international tax law : essays in honour of Guglielmo Maisto
- Subject
-
- BEPS Project (OECD)
- COVID-19 pandemic
- EU law
- GloBE Proposal (OECD)
- MLI
- OECD Model
- active income
- arbitration
- beneficial ownership
- case law
- civil law
- common law
- corporate income tax
- direct tax
- dispute resolution
- employment income
- foreign tax credit
- individual income tax
- international taxation
- investment fund
- investment treaty
- nexus
- principal purpose test
- reciprocity principle
- residence
- secondary law (EU)
- software
- tax avoidance
- tax exempt company
- tax law
- tax treaty
- taxpayer rights
- treaty interpretation
- trust
- Language
- eng
- Summary
- The ongoing global tax governance is bringing international tax law to unprecedented levels of coordination, backed up by technical consultations with stakeholders. This book in honour of Guglielmo Maisto is the outcome of a theoretical and practical research project involving all its contributors, which rank among the most authoritative experts of international tax law. The goal of this book is to supplement the process of international tax coordination with a comprehensive independent conceptual review of the current issues and future challenges of international tax law. This book is structured into five parts, which address the most fundamental areas of international tax law. Part One focuses on Model Tax Conventions and addresses issues of tax treaty interpretation (Section 1), allocation rules (Section 2) and other clauses (Section 3). Part Two puts the emphasis on the more specific issues involving bilateral tax treaties and domestic tax law, including the relations with them. Part Three brings in the picture the interaction with supranational law of the European Union and allows the readers to see how the latter affects international tax law and tax treaties, providing a conceptual analysis that can also be of interest for global readers. Part Four analyses the relations with non-tax treaties, including in particular bilateral investment treaties. The latter treaties are being increasingly used by taxpayers, as non-State actors of international law, to overcome the shortcomings connected with the absence of effective legal remedies under tax treaties. Finally, Part Five presents topical studies on key issues of international tax law, which relate to the past, present and future (including reform) perspectives of international tax law
- Geographic coverage
-
- International
- South America
- Latin America
- Europe
- European Union
- Asia
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Pistone, P
- http://library.link/vocab/subjectName
-
- international taxation
- tax treaty
- treaty interpretation
- common law
- civil law
- tax exempt company
- trust
- investment fund
- BEPS Project (OECD)
- MLI
- software
- nexus
- active income
- employment income
- COVID-19 pandemic
- foreign tax credit
- principal purpose test
- OECD Model
- residence
- individual income tax
- direct tax
- tax law
- beneficial ownership
- case law
- arbitration
- dispute resolution
- corporate income tax
- GloBE Proposal (OECD)
- EU law
- investment treaty
- secondary law (EU)
- tax avoidance
- taxpayer rights
- reciprocity principle
- Label
- Building global international tax law : essays in honour of Guglielmo Maisto
- Contents
-
- Chapter 1: An "international tax language" for tax treaty interpretation : its histories in common and civil law discourse
- Hattingh, P.J.
- ; p. 5-36
- Chapter 2: Current issues in the use of OECD and UN commentaries in tax treaty interpretation
- Schwarz, J.S.
- ; p. 37-44
- Chapter 3: The localization of tax treaty interpretation
- Baker, P.
- ; p. 45-59
- Chapter 4: The scope of tax treaties for tax-exempt entities
- Austry, S.
- ; p. 63-77
- Chapter 5: Trusts as collective investment vehicles
- Goradia, S.
- ; p. 79-101
- Chapter 6: International taxation of trusts after the BEPS Project and MLI provisions
- Contrino, A.
- ; p. 103-130
- Chapter 7: The tax treaty treatment of software payments
- Sasseville, J.
- ; p. 131-157
- Chapter 8: The faltering legitimacy of the place of physical presence as a tax nexus for active income
- Pistone, P.
- ; p. 159-179
- Chapter 9: Employment income under tax treaty law and the impact of the COVID-19 pandemic
- Lang, M.
- ; p. 181-195
- Chapter 10: Individuals : the forgotten taxpayers in a BEPS scenario
- Soler Roch, M.T.
- ; p. 197-214
- Chapter 11: Permissible limitations on foreign tax credit relief in bilateral income tax treaties
- Blessing, P.H.
- ; p. 217-241
- Chapter 12: The role of "commercial reasons" and "economic reality" in the principal purpose test under article 29(9) of the 2017 OECD Model
- Schön, W.
- ; p. 243-271
- Chapter 13: A history of Brazilian tax treaty policy
- Schoueri, L.E.
- ; p. 277-299
- Chapter 14: Selected issues from the six treaties concluded by the Netherlands between 1948 and 1952
- Raad, C. van
- ; p. 301-315
- Chapter 15: Unique features of the Italy-Japan income tax treaty
- Inoue, K.
- Miyatake, T.
- ; p. 317-341
- Chapter 16: Judicial evolution of the relevance of domestic law and article 3(2) in international tax jurisprudence
- Kaka, P.F.
- ; p. 345-362
- Chapter 17: Tax residence of individuals in the Italian direct tax system : some reflections about the relationship between tax law and civil law
- Melis, G.
- ; p. 363-384
- Chapter 18: Is the methodology of tax law interpretation still able to preserve the European Union’s tax identity?
- Gutmann, D.
- ; p. 387-410
- Chapter 19: The notion of beneficial ownership in EU and French case law
- Martin, P. (Philippe)
- ; p. 411-430
- Chapter 20: How the EU tax arbitration directive relates to other international dispute resolution mechanisms : a Dutch perspective
- Pötgens, F.P.G.
- ; p. 431-454
- Chapter 21: Taxation of companies : one, two, multiple times
- Wiman, B.
- ; p. 455-469
- Chapter 22: Some remarks about the difference in the EU legality review between unilateral measures of the EU member states and multilateral measures of the EU legislator, with special attention on the EU GloBE Directive
- Weber, D. (Dennis)
- ; p. 471-481
- Chapter 23: Resolving conflicts between secondary EU law and commitments of member states under tax treaties
- De Broe, L.
- ; p. 483-504
- Chapter 24: Interpreting tax treaties in light of investment agreements : the role of the principle of systemic integration in tax treaty disputes
- Danon, R.J.
- ; p. 507-535
- Chapter 25: International investment agreements and anti-tax avoidance measures : incoherencies in the international law system, "systemic interpretation" and taxpayer rights
- Martín Jiménez, A.J.
- ; p. 537-570
- Chapter 26: Tax and investment treaties : further thoughts
- Weeghel, S. van
- ; p. 571-592
- Chapter 27: The OECD Model needs redrafting
- Avery Jones, J.F.
- ; p. 595-607
- Chapter 28: Rethinking reciprocity in tax treaties
- Brauner, Y.
- ; p. 609-627
- Chapter 29: In quest of fairness : the distributional implications of different models of international taxation
- Nikolakakis, A.
- ; p. 629-655
- Extent
- xxxii, 679 p.
- Isbn
- 9789087227838
- Isbn Type
- (eBook, pdf)
- Label
- Building global international tax law : essays in honour of Guglielmo Maisto
- Contents
-
- Chapter 1: An "international tax language" for tax treaty interpretation : its histories in common and civil law discourse
- Hattingh, P.J.
- ; p. 5-36
- Chapter 2: Current issues in the use of OECD and UN commentaries in tax treaty interpretation
- Schwarz, J.S.
- ; p. 37-44
- Chapter 3: The localization of tax treaty interpretation
- Baker, P.
- ; p. 45-59
- Chapter 4: The scope of tax treaties for tax-exempt entities
- Austry, S.
- ; p. 63-77
- Chapter 5: Trusts as collective investment vehicles
- Goradia, S.
- ; p. 79-101
- Chapter 6: International taxation of trusts after the BEPS Project and MLI provisions
- Contrino, A.
- ; p. 103-130
- Chapter 7: The tax treaty treatment of software payments
- Sasseville, J.
- ; p. 131-157
- Chapter 8: The faltering legitimacy of the place of physical presence as a tax nexus for active income
- Pistone, P.
- ; p. 159-179
- Chapter 9: Employment income under tax treaty law and the impact of the COVID-19 pandemic
- Lang, M.
- ; p. 181-195
- Chapter 10: Individuals : the forgotten taxpayers in a BEPS scenario
- Soler Roch, M.T.
- ; p. 197-214
- Chapter 11: Permissible limitations on foreign tax credit relief in bilateral income tax treaties
- Blessing, P.H.
- ; p. 217-241
- Chapter 12: The role of "commercial reasons" and "economic reality" in the principal purpose test under article 29(9) of the 2017 OECD Model
- Schön, W.
- ; p. 243-271
- Chapter 13: A history of Brazilian tax treaty policy
- Schoueri, L.E.
- ; p. 277-299
- Chapter 14: Selected issues from the six treaties concluded by the Netherlands between 1948 and 1952
- Raad, C. van
- ; p. 301-315
- Chapter 15: Unique features of the Italy-Japan income tax treaty
- Inoue, K.
- Miyatake, T.
- ; p. 317-341
- Chapter 16: Judicial evolution of the relevance of domestic law and article 3(2) in international tax jurisprudence
- Kaka, P.F.
- ; p. 345-362
- Chapter 17: Tax residence of individuals in the Italian direct tax system : some reflections about the relationship between tax law and civil law
- Melis, G.
- ; p. 363-384
- Chapter 18: Is the methodology of tax law interpretation still able to preserve the European Union’s tax identity?
- Gutmann, D.
- ; p. 387-410
- Chapter 19: The notion of beneficial ownership in EU and French case law
- Martin, P. (Philippe)
- ; p. 411-430
- Chapter 20: How the EU tax arbitration directive relates to other international dispute resolution mechanisms : a Dutch perspective
- Pötgens, F.P.G.
- ; p. 431-454
- Chapter 21: Taxation of companies : one, two, multiple times
- Wiman, B.
- ; p. 455-469
- Chapter 22: Some remarks about the difference in the EU legality review between unilateral measures of the EU member states and multilateral measures of the EU legislator, with special attention on the EU GloBE Directive
- Weber, D. (Dennis)
- ; p. 471-481
- Chapter 23: Resolving conflicts between secondary EU law and commitments of member states under tax treaties
- De Broe, L.
- ; p. 483-504
- Chapter 24: Interpreting tax treaties in light of investment agreements : the role of the principle of systemic integration in tax treaty disputes
- Danon, R.J.
- ; p. 507-535
- Chapter 25: International investment agreements and anti-tax avoidance measures : incoherencies in the international law system, "systemic interpretation" and taxpayer rights
- Martín Jiménez, A.J.
- ; p. 537-570
- Chapter 26: Tax and investment treaties : further thoughts
- Weeghel, S. van
- ; p. 571-592
- Chapter 27: The OECD Model needs redrafting
- Avery Jones, J.F.
- ; p. 595-607
- Chapter 28: Rethinking reciprocity in tax treaties
- Brauner, Y.
- ; p. 609-627
- Chapter 29: In quest of fairness : the distributional implications of different models of international taxation
- Nikolakakis, A.
- ; p. 629-655
- Extent
- xxxii, 679 p.
- Isbn
- 9789087227838
- Isbn Type
- (eBook, pdf)
Subject
- BEPS Project (OECD)
- COVID-19 pandemic
- EU law
- GloBE Proposal (OECD)
- MLI
- OECD Model
- active income
- arbitration
- beneficial ownership
- case law
- civil law
- common law
- corporate income tax
- direct tax
- dispute resolution
- employment income
- foreign tax credit
- individual income tax
- international taxation
- investment fund
- investment treaty
- nexus
- principal purpose test
- reciprocity principle
- residence
- secondary law (EU)
- software
- tax avoidance
- tax exempt company
- tax law
- tax treaty
- taxpayer rights
- treaty interpretation
- trust
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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/Building-global-international-tax-law--essays-in/SQQCYNB9zMA/" 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/Building-global-international-tax-law--essays-in/SQQCYNB9zMA/">Building global international tax law : essays in honour of Guglielmo Maisto</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>
