The Resource Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
Resource Information
The item Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited 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 Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited 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 principle of common interpretation and the new approach to article 23 A/B of the OECD Model Tax Convention are two concepts in tax treaty interpretation to avoid double taxation and double non-taxation resulting from conflicts of qualification. Against the backdrop of the introduction of similarly working approaches, namely the linking rules of BEPS Action 2, it seems appropriate to re-evaluate the doctrinal foundation and practical applicability of both concepts. Since the effectiveness of the principle of common interpretation and the new approach depends on their international recognition, the analysis is based on a comparative study including six jurisdictions, representing common and civil law: Australia, Belgium, Canada, Germany, the United Kingdom and the United States. In the first part of this article, the principle of common interpretation is examined, while the second part assesses the new approach. The third part concludes and gives proposals for the development of a joint methodological understanding of both concepts
- Language
- eng
- Label
- Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
- Title
- Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
- Language
- eng
- Summary
- The principle of common interpretation and the new approach to article 23 A/B of the OECD Model Tax Convention are two concepts in tax treaty interpretation to avoid double taxation and double non-taxation resulting from conflicts of qualification. Against the backdrop of the introduction of similarly working approaches, namely the linking rules of BEPS Action 2, it seems appropriate to re-evaluate the doctrinal foundation and practical applicability of both concepts. Since the effectiveness of the principle of common interpretation and the new approach depends on their international recognition, the analysis is based on a comparative study including six jurisdictions, representing common and civil law: Australia, Belgium, Canada, Germany, the United Kingdom and the United States. In the first part of this article, the principle of common interpretation is examined, while the second part assesses the new approach. The third part concludes and gives proposals for the development of a joint methodological understanding of both concepts
- Citation source
- In: World tax journal. - Amsterdam. - Vol. 10 (2018), no. 3 ; p. 427-470
- http://library.link/vocab/creatorName
-
- Pleil, C
- Schwibinger, S
- Geographic coverage
-
- International
- European Union
- Europe
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- tax treaty
- treaty interpretation
- qualification conflict
- linking rules
- BEPS Project (OECD)
- Label
- Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
- Label
- Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
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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/Confronting-conflicts-of-qualification-in-tax/k-8cqs6M8DI/" 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/Confronting-conflicts-of-qualification-in-tax/k-8cqs6M8DI/">Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited</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>
