Double Taxation Conventions

Author: Klaus Vogel
Publisher:
ISBN: 9041160558
Release Date: 2015
Genre: Double taxation

"With this new Commentary, we honour Klaus Vogel (1930-2007) as a teacher and researcher of international tax law, but above all as the ingenious founder and main author of previous editions of this book ... As from the 4th edition, the time for exact translations of the German book has elapsed. Klaus decided to separate the English from the German version and asked us to strive for a new Commentary -- in the tradition of his previous English editions, but as an international endeavour with a higher degree of equidistance to national treaty practice and case law. A dream came true when a team of excellent scholars from six continental European jurisdictions united and began to exchange stimulating ideas and engaged in lively and intense debates ... The result is an almost entirely new book ..."--Preface.

Double Taxation Conventions

Author: Ekkehart Reimer
Publisher:
ISBN: 904116054X
Release Date: 2015
Genre: Double taxation

"With this new Commentary, we honour Klaus Vogel (1930-2007) as a teacher and researcher of international tax law, but above all as the ingenious founder and main author of previous editions of this book ... As from the 4th edition, the time for exact translations of the German book has elapsed. Klaus decided to separate the English from the German version and asked us to strive for a new Commentary -- in the tradition of his previous English editions, but as an international endeavour with a higher degree of equidistance to national treaty practice and case law. A dream came true when a team of excellent scholars from six continental European jurisdictions united and began to exchange stimulating ideas and engaged in lively and intense debates ... The result is an almost entirely new book ..."--Preface.

Introduction to the Law of Double Taxation Conventions

Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 9783709405451
Release Date: 2014-06-03
Genre: Law

Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of DTCs and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account: it deals with the new UN Model published in 2011, the latest version of article 7 of the OECD Model published in 2010, the on-going discussions relating to bank secrecy, the question of an effective exchange of information and the beneficial ownership concept. The latest versions of the OECD and UN Model Tax Conventions on Income and Capital as well as the OECD Model Convention with Respect to Estate, Inheritance and Gift Taxes are also included.

The Law And Practice Of Tax Treaties An Indian Perspective

Author: Rajesh Kadakia
Publisher: Wolters Kluwer India
ISBN: 8189960474
Release Date: 2008-01-01
Genre:

The importance of tax treaty interpretation is ever increasing in India. In the past few years, there has been an avalanche of rulings by the Indian judiciary in the field of Double Tax Avoidance Agreements executed by India. The book is primarily intended to be a single source of Indian decisions / revenue rulings on tax treaties. It explains Model Conventions with reference to the relevant general principles / Indian judicial precedents, and also provides reference to the Model Commentaries, OECD Reports and the Technical Explanations issued in relation to the Indian treaties with US and Australia.

Tax Treaty Interpretation

Author: Michael Lang
Publisher: Kluwer Law International B.V.
ISBN: 9789041198570
Release Date: 2001-12-19
Genre: Business & Economics

Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.

Triangular cases the application of bilateral income tax treaties in multilateral situations

Author: Emily Fett
Publisher:
ISBN: 9087222300
Release Date: 2013
Genre: Double taxation

Bilateral income tax treaties do not always operate effectively in situations where more than two states are involved. These situations are known as "triangular cases" and they typically arise where a person who is resident in two states for tax purposes (a dual resident), or a person who is resident in one state and has a permanent establishment (PE) in another, has dealings with a resident of a third state. This thesis explores the issues presented by the application of bilateral tax treaties in PE triangular cases, dual resident triangular cases and reverse triangular cases. Key among these issues is the fact that the source state is not required to apply the conditions of the treaty between the PE state and the source state, even though the treaty between the residence state and the PE state will allocate the prior (and perhaps exclusive) taxing rights to the PE state. This book argues that this approach should be reconsidered. It argues that residence concepts do not always provide a strong foundation on which to base eligibility for treaty benefits, that the PE concept and, in particular, the attribution of income to the PE, represents a sufficiently strong connection to the PE state to support a treaty claim, and that treaty-shopping concerns can be sufficiently addressed. As part of this analysis, this book examines the most fundamental questions associated with tax treaties: when they should apply, how they should apply, and what all those familiar concepts really mean.

Tax Treaty Override

Author: Carla De Pietro
Publisher: Kluwer Law International
ISBN: 904115406X
Release Date: 2014
Genre: Law

The term e treaty overridee has acquired a specific connotation for tax treaty purposes, which requires an in-depth analysis. There is a tendency for domestic legislation to be passed (or court cases decided) which may override provisions of tax treaties. Despite the many conflicts and uncertainties about what tax treaty override exactly is and the exact point in time when tax treaty override occurs, its implications have not until now been analysed in a systematic manner."

Tax Treaties and Domestic Law

Author: Guglielmo Maisto
Publisher: IBFD
ISBN: 9789076078922
Release Date: 2006
Genre: Double taxation

“Tax Treaties and Domestic Law provides an in-depth analysis of the relationship between tax treaties and domestic law. It begins from an analysis of the topic from a constitutional and an international point of view, with a particular emphasis on the provisions laid down by Articles 26 and 27 of the Vienna Convention on the Law of Treaties. Special reports focus on tax treaty issues. In this context, specific problems raised by tax treaties are considered, such as treaty overrides and anti-abuse measures. The interaction between treaty provisions and domestic law is taken into consideration. Individual country surveys show how the issues raised by the relationships between tax treaties and domestic law are resolved by tax administrations and courts in selected European and non-European countries. A specific chapter is devoted to an analysis of how the relationships between tax treaties and domestic law can be improved in the fields of treaty override, treaty residence and anti-abuse measures.” -- Book jacket.

Interpretation of Tax Treaties under International Law

Author: F. A. Engelen
Publisher: IBFD
ISBN: 9789076078724
Release Date: 2004
Genre: Double taxation

The principal purpose of this study is to analyse and discuss the rules and principles of international law relevant to the interpretation of treaties in general, and their application to tax treaties in particular. The rules of international law enshrined in Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties are discussed in detail. Where appropriate, reference is made to the jurisprudence of the International Court of Justice, and to the law and procedure of other international courts and tribunals. Since tax treaties are not only a source of legal rights and obligations for the contracting States, but can also be invoked by the taxpayers of those States, this book considers the extent to which the relevant rules and principles of international law are binding on domestic courts and taxpayers. The effect of international law in a State's national legal order is largely dependent on its relevant rules of constitutional law, which vary from country to country. In order to address this issue, the book draws upon the example of the Netherlands and provides a number of leading cases decided by the Dutch Supreme Court (Hoge Raad).

Permanent Establishments

Author: Ekkehart Reimer
Publisher: Kluwer Law International B.V.
ISBN: 9789041190758
Release Date: 2018-06-07
Genre: Law

Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. Groundbreaking developments have reshaped the face of the classical PE concept during the year 2017. Following action item no. 7 of the Anti-BEPS efforts of G20 and OECD, the OECD has presented the Multilateral Instrument (MLI) on Base Erosion and Profit Shifting in June 2017. Based on the MLI as well as earlier drafts, Article 5 of the OECD Model Tax Convention and the Official Commentary have been amended in November 2017. Similarly, Article 7 of the OECD Model Tax Convention on the allocation of income in PE situations is influenced by the October 2015 OECD BEPS proposals. This academically rigorous yet thoroughly practical work provides comprehensive guidance on a variety of complex PE issues. Its initial chapters analyse the latest OECD and EU developments in the context of Articles 5 and 7 of the OECD Model Tax Convention. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. Contributors: Fabrizio Acerbis, Maret Ansperi, Yumiko Arai, Ákos Burján, Anna Berglund, Peter Collins, Mike Cooper, David Cuellar, Veronika Daurer, Frank Feng, Mikhail Filinov, Sandra Fleurier, Jose Antonio Gonzalez, Herbert Greinecker, Søren Jesper Hansen, Lars Ellegård Holst, Mauricio Hurtado, Martin Jann, Renaud Jouffroy, David Lermer, Peter Lindblad, Iren Lipre, Jessica Ma, Anna Mallol, Dennis Matthijs, Hamish McElwee, Kunal Mehta, Osman Mollagee, Matthew Mui, Ramón Mullerat, Luis Felipe Muñoz, Stephen Nauheim, Francesco Nuzzolo, Yoshiyasu Okada, Marianne Orell, Oren Penn, Martin Poulsen, Lene Munk Rasmussen, Ekkehart Reimer, Daniel Rinke, Stefan Schmid, Mathias Schreiber, Vishal J. Shah, Smit Sheth, Tom Stuer, Maarten Temmerman, Eszter Turcsik, Hein Vermeulen, Huili Wang, Sonia Watson, Ciska Wisman, Raymond Wong & Alan Yam.