Taxes covered under article 2 of the OECD model : the scope of tax treaties in a dynamic global environment of newly created taxes / editors Georg Kofler [and six others].

Format:

Book

Contributor:

Kofler, Georg, 1977- editor.

Series:

WU Institute for Austrian and International Tax Law - Tax Law and Policy

WU Institute for Austrian and International Tax Law - Tax Law and Policy ; Volume 19

Language:

English

Subjects (All):

Double taxation.

Income tax--Law and legislation.

Income tax.

OECD countries.

Physical Description:

1 online resource (313 pages)

Place of Publication:

Amsterdam : IBFD, [2021]

Summary:

This book explores the relationship between article 2 of the OECD Model Conventions 1982 and 2017.

Contents:

Cover

Title

Copyright

Table of Contents

Preface

Chapter 1: The Notion of "Tax" According to Article 2 OECD Model Convention 1982 and 2017

1.1. Introduction

1.2. Characteristics of a tax

1.2.1. Compulsory payment

1.2.2. Unrequited payment

1.2.3. Imposed on behalf of

1.2.4. A contracting state or of its political subdivisions or local authorities

1.2.5. Irrespective of the manner in which they are levied

1.3. Accessory duties or charges to taxes

1.4. Ordinary and extraordinary taxes

1.5. Conclusion

Chapter 2: Taxes on Income According to Article 2(1) and (2) OECD Model Convention 2017

2.1. Background and drafting history: Article 2(1) and (2)

2.1.1. Background

2.1.2. "Direct personal or impersonal taxes" to "taxes on income"

2.1.3. Rationale for taxes mentioned in article 2(2)

2.2. Understanding the substantive scope of "taxes on income"

2.2.1. "Taxes on income" as taxes on "total income" or on "elements of income"

2.2.2. Autonomous reading of income

2.2.3. Specific taxes in article 2(2): Illustrative or exhaustive reference to payroll taxes?

2.2.4. Identifying "taxes on income"

2.3. Conclusion

Chapter 3: Taxes on Capital According to Article 2(1) and (2) OECD Model Convention 2017

3.1. Introduction

3.2. Taxes on capital in articles 2 and 22 of the OECD Model

3.2.1. Taxes on income and capital in article 2(1) and (2) of the OECD Model

3.2.2. Taxes on capital in article 22 of the OECD Model

3.3. The historical development of taxes on capital in the OECD Model

3.3.1. Preliminary remarks

3.3.2. League of Nations (1921-1946)

3.3.3. OEEC/OECD (1954-2017)

3.4. Capital vs property

3.4.1. Preliminary remarks

3.4.2. The terms capital and property in the system of the OECD Model.

3.4.3. Is ownership a requirement for a tax to be a taxon capital?

3.5. Conclusions

Chapter 4: Taxes on Estates and Inheritances and on Gifts According to Article 2(1) and (2) OECD Model Convention 1982

4.1. The OECD Model Convention on Taxes on Estates and Inheritances and on Gifts 1982

4.1.1. General overview and structure of the treaty

4.1.2. The principle of duality

4.2. Article 2 OECD Model 1982

4.2.1. Structure of article 2

4.2.2. Article 2(1) and (2)

4.3. Notional objective elements in article 2(1)

4.3.1. Form of collection of the tax

4.3.2. Gratuitousness

4.3.3. Periodicity

4.4. Taxes on wealth transfers covered by article 2(2)

4.4.1. Taxes on estates and inheritances

4.4.2. Taxes on wealth transfers inter vivos

4.4.3. The issue of trusts and private foundations

4.5. Treaty practice

4.6. Conclusion

Chapter 5: The List of Taxes According to Article 2(3) OECD Model Convention 1982 and 2017

5.1. Definition and historical background of the list of taxes in the OECD Model Tax Conventions 1982 and 2017

5.1.1. OECD Model Tax Convention on Income and on Capital vs OECD Model Tax Convention on Estates and Inheritances and on Gifts

5.1.2. Historical evolution of article 2(3)

5.2. List of taxes in the OECD Model 2017

5.2.1. Non-exhaustive list of taxes

5.2.2. The restricting effect of article 2(3)

5.2.3. The amplifying effect of article 2(3)

5.3. List of taxes in the OECD Model on Estates and Inheritances and on Gifts 1982

5.3.1. Exhaustive list of taxes

5.3.2. Restricting function of article 2(1) and (2)?

5.3.3. Relation of an exhaustive list in article 2(3) and (4)

5.4. Alternative formulation of article 2 according to the Commentary to the OECD Model on Income and on Capital

5.5. Conclusion.

Chapter 6: Identical or Substantially Similar Taxes According to Article 2(4) OECD Model Convention 1982 and 2017

6.1. Introduction

6.1.1. Introductory remarks

6.1.2. Historical evolvement of the term "substantially similar"

6.1.3. Two different routes for a new tax to be covered by the treaty - Interaction with article 2(1) and (2)

6.2. The "substantially similar" test - A detailed examination of court decisions

6.2.1. Introductory remarks

6.2.2. Tax base as the sole criterion to determine "substantially similar"

6.2.3. Tax object as the sole criterion to determine "substantially similar"

6.2.4. Taxable person combined with tax base and/or tax object

6.2.5. Criteria that are combined by the court

6.2.6. Lessons learned from the ECJ regarding similar rules in the VAT Directive

6.3. The "substantially similar" test - An objective evaluation of the criteria

6.3.1. Decisive criteria - Tax base and tax object

6.3.2. Relevant criterion - Taxable person

6.3.3. Low-relevance criterion - Tax rate

6.3.4. Irrelevant criteria

6.4. Benchmark for the "substantially similar" test

6.4.1. The benchmark for comparison - "Existing taxes"

6.4.2. Impact of one contracting state's existing taxes on the other contracting state's tax

6.5. The interactions between article 2(4) and other paragraphs of article 2

6.5.1. Why is article 2(4) needed?

6.5.2. Example of treaties that do not include article 2(1)and (2)

6.5.3. Example of treaties that do not include the term "substantially similar tax" under article 2(4)

6.5.4. The interaction between article 2(4) and (3) withan exhaustive list - The 1982 OECD Model on Inheritance and Gifts as an example

6.6. Conclusion

Chapter 7: Diverted Profits Taxes and Article 2 OECD Model Convention 2017

7.1. Introduction

7.2. The UK DPT: An overview.

7.3. The substantive scope of article 2 OECD Model 2017: Which benchmark for testing the DPT?

7.3.1. Tax treaties in line with the wording of article 2 OECD Model 2017

7.3.2. Tax treaties not in line with the wording of article 2 OECD Model 2017

7.3.3. The time of signature of the treaty

7.4. DPTs as "subsequent taxes" as per article 2(4)

7.4.1. The corporate income tax

7.4.2. The DPT

7.4.3. Summary of conclusions

7.5. DPTs as "existing taxes" as per article 2(3)

7.5.1. Article 2 in line with the wording of the OECD Model 2017

7.5.2. Article 2 not in line with the wording of article 2 of the OECD Model 2017

7.5.3. Any impact from the MLI?

7.5.4. Summary of conclusions

7.6. Conclusions

7.7. The coverage of DPT under article 2: A theoretical problem or relevant in practice?

Chapter 8: Digital Taxes and Article 2 OECD Model Convention 2017

8.1. What is a digital tax?

8.1.1. Introduction

8.1.2. Digital taxes around the globe

8.2. The European DST as an example

8.2.1. Background and legislative intent

8.2.2. Structure

8.3. DST and the objective scope of DTCs

8.3.1. Article 2 OECD Model 2017

8.3.2. DST: A tax on income or on capital?

8.3.3. An identical or substantially similar tax?

8.4. DST and relief for double taxation

8.4.1. Relief provided by DTCs

8.4.2. Other relief

8.5. Conclusion and outlook

Chapter 9: Industry-Specific Taxes and Article 2 OECD Model Convention 1982 and 2017

9.1. Introduction

9.2. Essentials of article 2 OECD Model 1982 and 2017

9.2.1. Article 2: Taxes covered

9.2.2. Terms: Taxes on income and on capital and EIG taxes

9.2.3. Tests application

9.3. Specific taxes in the extractive industry

9.3.1. The extractive industry and its specific taxes

9.3.2. Production sharing payments within PSCs.

9.3.3. Testing production sharing payments and their coverage under article 2 OECD Models

9.4. Specific taxes in the financial industry

9.4.1. The financial industry and its specific taxes

9.4.2. Bank levies and their coverage under article 2 OECD Models

9.4.3. FATs and their coverage under article 2 OECD Models

9.4.4. FTTs and their coverage under article 2 OECD Models

9.5. Conclusions

Chapter 10: Double Protection under Article 2 OECD Model Convention 1982 and 2017?

10.1. The OECD Model 1982 and 2017

10.2. Article 2(1) and (2) OECD Model 1982 and 2017

10.2.1. The general definition in article 2(1) and (2) OECD Models

10.2.2. The relation between the two model conventions

10.2.3. Delimitation between taxes on income and on capital and taxes on estates, inheritances and gifts

10.3. The importance of article 2(3) and (4) OECD Models 1982 and 2017

10.3.1. The list of taxes according to article 2(3) OECD Models

10.3.2. The amplifying power of article 2(3) OECD Models

10.3.3. The relation between the two model conventions

10.4. Conclusion and outlook

Chapter 11: Tax Treaty Application beyond the Scope of Article 2 OECD Model Convention 1982 and 2017 (Mutual Agreement, Non-Discrimination, Mutual Assistance)

11.1. Introduction

11.2. MAP beyond the substantive scope of the OECD Models 1982 and 2017

11.2.1. The MAP beyond the scope of the convention

11.2.2. Meaning of double taxation

11.2.3. Meaning of "not provided for in the Convention"

11.3. Mutual assistance clauses under the OECD Model 2017

11.3.1. Commonality, relationship and subject of the mutual assistance clauses

11.3.2. Article 26 of the OECD Model 2017

11.3.3. Article 27 of the OECD Model 2017

11.4. Non-discrimination clauses

11.4.1. Relationship between article 10 OECD Model 1982 and article 24 OECD Model 2017.

11.4.2. Article 24(6) of the OECD Model 2017.

Notes:

Description based on print version record.

ISBN:

90-8722-672-1

OCLC:

1257666276