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The Resource Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives

Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives

Contributor
Summary
The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives
Language
eng
Work
Publication
Extent
xxii, 361 p.
Contents
  • Chapter 1: Income from immovable property (Article 6 OECD Model Convention)
  • Reimer, E.
  • ; p. 1-7
  • Chapter 2: Business profits (Article 7 OECD Model Convention)
  • Avi-Yonah, R.S.
  • Clausing, K.A.
  • ; p. 9-20
  • Chapter 3: Shipping, inland waterways transport and air transport (Article 8 OECD Model Convention)
  • Maisto, G.
  • ; p. 21-57
  • Chapter 4: Notes on Guglielmo Maisto's paper on article 8 OECD Model convention
  • Hemmelrath, A.
  • ; p. 59-61
  • Chapter 5: Dividends (Article 10 OECD Model Convention)
  • Weeghel, S. van
  • ; p. 63-73
  • Chapter 6: Discussion of Stef van Weeghel's paper on article 10 OECD Model convention
  • Helminen, M.
  • ; p. 75-79
  • Chapter 7: Interest (Article 11 OECD Model Convention)
  • Danon, R.
  • ; p. 81-105
  • Chapter 8: Royalties (Article 12 OECD Model Convention)
  • Tadmore, N.
  • ; p. 107-128
  • Chapter 9: Capital gains (Article 13 OECD Model Convention)
  • Simontacchi, S.
  • ; p. 129-174
  • Chapter 10: Discussion of Stefano Simontacchi's paper on article 13 OECD Model convention
  • Krever, R.
  • ; p. 175-184
  • Chapter 11: Income from employment (Article 15 OECD Model Convention)
  • Waldburger, R.
  • ; p. 185-196
  • Chapter 12: Director's fees (Article 16 OECD Model Convention)
  • Prokisch, R.
  • ; p. 197-213
  • Chapter 13: Artistes and sportsmen (Article 17 OECD Model Convention)
  • Sandler, D.
  • ; p. 215-245
  • Chapter 14: Discussion of Daniel Sandler's paper on article 17 OECD Model convention
  • Molenaar, D.
  • ; p. 247-252
  • Chapter 15: Pensions (Article 18 OECD Model Convention)
  • Kemmeren, E.C.C.M.
  • ; p. 253-281
  • Chapter 16: Government Service (Article 19 OECD Model Convention)
  • Pistone, P.
  • ; p. 283-294
  • Chapter 17: Students (Article 20 OECD Model Convention)
  • De Broe, L.
  • ; p. 295-325
  • Chapter 18: Other income (Article 21 OECD Model Convention)
  • Rust, A.
  • ; p. 327-345
  • Chapter 19: Discussion of Alexanders Rust's paper on article 21 OECD Model convention
  • Pötgens, F.
  • Bosman, A.
  • ; p.347-355
Isbn
9789041127631
Instance
Label
Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
Title
Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
Contributor
Subject
Language
eng
Summary
The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Lang, M
Series statement
EUCOTAX series on European taxation
Series volume
vol. 20
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • allocation of taxing rights
  • tax treaty
  • source principle of taxation
  • residence principle of taxation
  • immovable property
  • business profits
  • shipping
  • air transport
  • dividend
  • interest
  • royalties
  • capital gains
  • employment income
  • directors' fees
  • entertainer
  • sportsperson
  • pension
  • student
  • other income
Label
Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
Instantiates
Publication
Contents
  • Chapter 1: Income from immovable property (Article 6 OECD Model Convention)
  • Reimer, E.
  • ; p. 1-7
  • Chapter 2: Business profits (Article 7 OECD Model Convention)
  • Avi-Yonah, R.S.
  • Clausing, K.A.
  • ; p. 9-20
  • Chapter 3: Shipping, inland waterways transport and air transport (Article 8 OECD Model Convention)
  • Maisto, G.
  • ; p. 21-57
  • Chapter 4: Notes on Guglielmo Maisto's paper on article 8 OECD Model convention
  • Hemmelrath, A.
  • ; p. 59-61
  • Chapter 5: Dividends (Article 10 OECD Model Convention)
  • Weeghel, S. van
  • ; p. 63-73
  • Chapter 6: Discussion of Stef van Weeghel's paper on article 10 OECD Model convention
  • Helminen, M.
  • ; p. 75-79
  • Chapter 7: Interest (Article 11 OECD Model Convention)
  • Danon, R.
  • ; p. 81-105
  • Chapter 8: Royalties (Article 12 OECD Model Convention)
  • Tadmore, N.
  • ; p. 107-128
  • Chapter 9: Capital gains (Article 13 OECD Model Convention)
  • Simontacchi, S.
  • ; p. 129-174
  • Chapter 10: Discussion of Stefano Simontacchi's paper on article 13 OECD Model convention
  • Krever, R.
  • ; p. 175-184
  • Chapter 11: Income from employment (Article 15 OECD Model Convention)
  • Waldburger, R.
  • ; p. 185-196
  • Chapter 12: Director's fees (Article 16 OECD Model Convention)
  • Prokisch, R.
  • ; p. 197-213
  • Chapter 13: Artistes and sportsmen (Article 17 OECD Model Convention)
  • Sandler, D.
  • ; p. 215-245
  • Chapter 14: Discussion of Daniel Sandler's paper on article 17 OECD Model convention
  • Molenaar, D.
  • ; p. 247-252
  • Chapter 15: Pensions (Article 18 OECD Model Convention)
  • Kemmeren, E.C.C.M.
  • ; p. 253-281
  • Chapter 16: Government Service (Article 19 OECD Model Convention)
  • Pistone, P.
  • ; p. 283-294
  • Chapter 17: Students (Article 20 OECD Model Convention)
  • De Broe, L.
  • ; p. 295-325
  • Chapter 18: Other income (Article 21 OECD Model Convention)
  • Rust, A.
  • ; p. 327-345
  • Chapter 19: Discussion of Alexanders Rust's paper on article 21 OECD Model convention
  • Pötgens, F.
  • Bosman, A.
  • ; p.347-355
Extent
xxii, 361 p.
Isbn
9789041127631
Label
Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
Publication
Contents
  • Chapter 1: Income from immovable property (Article 6 OECD Model Convention)
  • Reimer, E.
  • ; p. 1-7
  • Chapter 2: Business profits (Article 7 OECD Model Convention)
  • Avi-Yonah, R.S.
  • Clausing, K.A.
  • ; p. 9-20
  • Chapter 3: Shipping, inland waterways transport and air transport (Article 8 OECD Model Convention)
  • Maisto, G.
  • ; p. 21-57
  • Chapter 4: Notes on Guglielmo Maisto's paper on article 8 OECD Model convention
  • Hemmelrath, A.
  • ; p. 59-61
  • Chapter 5: Dividends (Article 10 OECD Model Convention)
  • Weeghel, S. van
  • ; p. 63-73
  • Chapter 6: Discussion of Stef van Weeghel's paper on article 10 OECD Model convention
  • Helminen, M.
  • ; p. 75-79
  • Chapter 7: Interest (Article 11 OECD Model Convention)
  • Danon, R.
  • ; p. 81-105
  • Chapter 8: Royalties (Article 12 OECD Model Convention)
  • Tadmore, N.
  • ; p. 107-128
  • Chapter 9: Capital gains (Article 13 OECD Model Convention)
  • Simontacchi, S.
  • ; p. 129-174
  • Chapter 10: Discussion of Stefano Simontacchi's paper on article 13 OECD Model convention
  • Krever, R.
  • ; p. 175-184
  • Chapter 11: Income from employment (Article 15 OECD Model Convention)
  • Waldburger, R.
  • ; p. 185-196
  • Chapter 12: Director's fees (Article 16 OECD Model Convention)
  • Prokisch, R.
  • ; p. 197-213
  • Chapter 13: Artistes and sportsmen (Article 17 OECD Model Convention)
  • Sandler, D.
  • ; p. 215-245
  • Chapter 14: Discussion of Daniel Sandler's paper on article 17 OECD Model convention
  • Molenaar, D.
  • ; p. 247-252
  • Chapter 15: Pensions (Article 18 OECD Model Convention)
  • Kemmeren, E.C.C.M.
  • ; p. 253-281
  • Chapter 16: Government Service (Article 19 OECD Model Convention)
  • Pistone, P.
  • ; p. 283-294
  • Chapter 17: Students (Article 20 OECD Model Convention)
  • De Broe, L.
  • ; p. 295-325
  • Chapter 18: Other income (Article 21 OECD Model Convention)
  • Rust, A.
  • ; p. 327-345
  • Chapter 19: Discussion of Alexanders Rust's paper on article 21 OECD Model convention
  • Pötgens, F.
  • Bosman, A.
  • ; p.347-355
Extent
xxii, 361 p.
Isbn
9789041127631

Subject

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