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
Resource Information
The item Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives 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 2 library branches.
Resource Information
The item Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives 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 2 library branches.
- 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
- 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
- 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
- Subject
-
- OECD
- OECD Model
- air transport
- allocation of taxing rights
- business profits
- capital gains
- directors' fees
- dividend
- employment income
- entertainer
- immovable property
- interest
- other income
- pension
- residence principle of taxation
- royalties
- shipping
- source principle of taxation
- sportsperson
- student
- tax treaty
- 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
- 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
- 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
- OECD
- OECD Model
- air transport
- allocation of taxing rights
- business profits
- capital gains
- directors' fees
- dividend
- employment income
- entertainer
- immovable property
- interest
- other income
- pension
- residence principle of taxation
- royalties
- shipping
- source principle of taxation
- sportsperson
- student
- tax treaty
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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/Source-versus-residence--problems-arising-from/3JCAcVRmwEA/" 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/Source-versus-residence--problems-arising-from/3JCAcVRmwEA/">Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives</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>
