"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.
Arbitration: the solution to tackle cross-border tax disputes From the increasing integration of the world economy and the lack of rules to govern the taxation of multinational enterprises to cross-border tax disputes: arbitration is one potential solution. Arbitration is not a new development in the international tax arena, but it has not yet been widely implemented in practice. In the last few years, the concept of arbitration in tax matters was revived, mainly following the OECD/G20 BEPS Project, as well as the EU Action Plan on Corporate Taxation. Now arbitration is expected to play a more significant role and enhance the existing framework of cross-border tax dispute resolution. „OECD Arbitration in Tax Treaty Law” constitutes a comprehensive compendium on international tax arbitration and provides in-depth analysis of all relevant aspects of the topic. The introductory chapters provide background information on tax arbitration and comparisons with other areas of law. The book also takes stock of the recent developments in this area within the OECD, the EU, the UN and the United States. It addresses the main concerns that have been raised with regard to arbitration, and compares and contrasts the design of various arbitration clauses. It also considers potential future developments. This compendium on international tax arbitration shows one way how to tackle the rising tide of cross-border tax disputes.
Author: F. A. Engelen
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).
Author: Peter Häberle
Publisher: Walter de Gruyter GmbH & Co KG
Release Date: 2015-01-01
This compendium presents the most important 20th century scholars in the German-speaking world in the field of public law. The work provides both personal and professional portraits of key legal figures, whose biographies are vividly tied the ebb and flow of constitutional principles.
Author: Matthias Valta
Publisher: Mohr Siebeck
Release Date: 2014-11-12
Das Internationale Steuerrecht muss mit dem Netz der Doppelbesteuerungsabkommen verschiedene Verteilungskonflikte ausgleichen: vertikal zwischen Staat und Burger (Doppelbesteuerung), aber auch horizontal zwischen den Staaten. Matthias Valta entwickelt Massstabe anhand der Steuerrechtfertigung und der Philosophie John Rawls und erganzt und verbindet diese mit legitimationstheoretischen Uberlegungen sowie okonomischen und entwicklungstheoretischen Erkenntnissen. Die notwendige Autonomie der Staaten in der Belastungshohe wird dabei herausgearbeitet und als "Aquivalenzneutralitat" okonomisch erprobt. Auf dieser Basis werden zuerst die Strukturen und Methodennormen des Internationalen Steuerrechts rekonstruiert und bewertet. In einem zweiten Schritt werden die Verteilungsnormen einer Detailanalyse unterzogen. Diese Analyse orientiert sich nicht nur an den aktuellen Musterabkommen, sondern beinhaltet auch eine empirische Analyse der Abkommenspraxis reprasentativ ausgewahlter Lander.
Author: Sunita Jogarajan
Publisher: Cambridge University Press
Release Date: 2018-05-31
Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.
Author: Pasquale Pistone
Publisher: Kluwer Law International B.V.
Release Date: 2002-03-11
Genre: Business & Economics
Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.
Author: Michael Lang
Publisher: Kluwer Law International B.V.
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.
Author: Daniel Blum
Publisher: Linde Verlag GmbH
Release Date: 2016-09-19
Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies onanalyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.