Corporate tax residence and mobility : 2017 EATLP congress lódź, 1-3 june 2017 / edited by Edoardo Traversa.

Format:

Book

Contributor:

Traversa, Edoardo, 1980- editor.

Series:

EATLP international tax series ; Volume 16.

EATLP international tax series ; Volume 16

Language:

English

Subjects (All):

Domicile in taxation--Congresses.

Domicile in taxation.

Corporations--Taxation--European Union countries--Congresses.

Corporations.

International business enterprises--Taxation--Law and legislation--Congresses.

International business enterprises.

Physical Description:

1 online resource (696 pages) : illustrations.

Edition:

1st ed.

Place of Publication:

Amsterdam, The Netherlands : IBFD, 2018.

Summary:

Comprising contributions from renowned academics from Europe and beyond, this book offers an insightful and multifaceted perspective on a fundamental concept of domestic and international taxation.

Contents:

Intro

Title Page

Copyright Page

Preface

About the Authors

Table of Contents

Part 1: Thematic Reports

Chapter 1: Corporate Tax Residence at the Crossroads between International Competition and Convergence: Outlining the Debate

1.1. Functions of the residence concept for the application of corporate taxation

1.1.1. In domestic law

1.1.2. In tax treaties

1.1.3. The EU law dimension

1.2. Residence and cross-border mobility under international and EU tax law

1.3. The simultaneous reinforcement and erosion of the concept of residence in the time of BEPS

1.4. Possible evolution of the residence concept

Chapter 2: History and Emergence of the Corporate Residence Concept in Europe: A Comparative Approach

2.1. Introduction

2.2. Corporate residence under civil law

2.2.1. Corporate residence for domestic law purposes

2.2.2. Corporate residence under conflict of laws rules: Lex societatis

2.2.2.1. Historical background

2.2.2.2. Connecting factors in an international context

2.3. Corporate residence under domestic tax law

2.3.1. Formal criteria

2.3.1.1. Legal seat of a company - POI test and others

2.3.1.2. Incorporation test with exemptions

2.3.2. Substantive criteria

2.3.2.1. Place of (effective) management

2.3.2.2. Central management and control (CMC)

2.3.2.3. Open standard provision

2.3.2.4. Other substantive criteria

2.3.3. Coexistence of criteria vs. single criterion

2.3.3.1. Single criterion

2.3.3.2. Coexistence of alternative criteria

2.4. Corporate residence under international tax law and European tax law

2.4.1. Tax treaty residence

2.4.1.1. Evolution of the corporate residence concept under tax treaties

2.4.1.2. Tax treaty residence under article 4(1) of the OECD MC: Status quo of the Model and divergent country practice.

2.4.1.3. Dealing with dual-resident corporations: Tie-breaker test under article 4(3) of the OECD MC

2.4.2. Residence under European tax law

2.5. Conclusion

Chapter 3a: Taxpayers' Mobility in the Context of Tax Treaty Law: The Need for a Renewed Balance between Favouring the Movement of Persons and Tackling Treaty Abuse

3a.1. Taxpayers' global mobility and the fragmentation of the notion of treaty abuse: Legal framework and critical issues

3a.2. US anti-inversion rules and the fragmentation of the notion of treaty abuse: Effects of unilateralism on taxpayers' mobility

3a.3. The amendments to the Commentary on Article 1 of the OECD Model Tax Convention: Towards coordination

3a.4. Moving towards a better equilibrium between the need to effectively fight against treaty abuse and the need to avoid unnecessary obstacles to taxpayers' mobility

Chapter 3b: Corporate Tax Residence and Mobility in the European Union

3b.0. Introduction

3b.1. Corporation law of the reporting countries

3b.2. EU law issues related to corporation law when companies migrate

3b.3. Residence for tax purposes

3b.4. Immigration and emigration of corporations for tax purposes

3b.5. Conclusions

Chapter 4: Residence, Multinational Enterprises and BEPS: Is Determining the Residence of Companies Belonging to Multinational Groups Mission Impossible?

4.1. Introduction

4.2. The international governance struggle in drafting a definition for effective place of management

4.3. National reports

4.3.1. Introduction

4.3.2. Tax connecting factors

4.3.3. Dual-resident companies: The tie-breaker rule

4.3.3.1. Place of effective management

4.3.3.2. Mutual agreement procedure

4.3.3.3. (Statutory) seat, place of registration, the law under which the company was created or mixture of criterion

4.3.3.4. No tie-breaker rule.

4.3.4. Recommendations of national reporters

4.4. Corporate residence

drivers of potential disconnection between economic presence and taxable presence

4.4.1. Introduction

4.4.2. Corporate nationality

a legal construct to localize corporate taxable presence

4.4.3. Place of effective management

localization of corporate management functions to localize corporate taxable presence

4.4.4. Permanent establishment

localization of tangible business operations to localize corporate taxable presence

4.5. Some keys to tax planning strategies - A three-tiered approach

4.6. Countermeasures and their implications

4.6.1. Governments seem on the case

the BEPS initiative and its adherence to current tax framework

4.6.2. Some implications: Substance and red tape

4.7. Takeaways

corporate residence, a mission impossible?

Chapter 5: The Future of Corporate Residency

5.1. Introduction

5.2. Corporations transforming from subjects (charters) into customers

5.3. Taxpayers from consumers to members and back?

5.4. The transformation of states from exclusive sovereigns into competitive market actors

5.4.1. Marketization

5.4.2. Fragmentation

5.5. The resulting shift of power from states to MNEs

5.6. Can states regain taxing powers?

5.7. Conclusion

Part 2: National Reports

Chapter 6: Austria

6.1. (Tax) residence in the domestic context

6.1.1. Civil law, corporate law and other non-tax areas

6.1.1.1. Statutory seat as a decisive factor

6.1.1.2. The real seat as a connecting factor in international cases

6.1.1.3. Challenging the seat of a company

6.1.1.4. The notion of residence of companies in other areas of law

6.1.2. Tax law

6.1.2.1. Residence of companies according to Austrian law

6.1.2.2. The meaning of the term "seat" in tax law.

6.1.2.3. The meaning of the term "place of management" in tax law

6.1.2.4. Tax implications of being considered a resident company for direct taxation

6.1.2.5. Challenging the residence of a company

6.1.2.6. Anti-avoidance rules

6.1.2.7. The role of the residence of a person for the application of other taxes (e.g. VAT)

6.2. Tax residence in an international (cross-border) context

6.2.1. Austria's treaty policy with regard to the residence of companies

6.2.2. Connecting factors

6.2.3. "Liable-to-tax" (article 4, paragraph 1 OECD MTC) and tax-exempt legal entities

6.2.4. Dual resident companies

6.2.5. BEPS Action 6

6.3. Tax implications of cross-border change of residence

6.3.1. Immigration of companies

6.3.2. Emigration of companies

6.4. Policy issues

Chapter 7: Belgium

7.1. Residence in the domestic context

7.1.1. Corporate law, international private law and insolvency law

7.1.1.1. Introduction

7.1.1.2. The situation before 2004

7.1.1.3. The introduction of the Code on International Private Law

7.1.1.4. Recognition as a subject of Belgian law

7.1.2. Tax law

7.1.2.1. Residence under Belgian corporate income tax law

7.1.2.2. Case law on the determination of residence

7.1.2.3. Advance rulings

7.1.2.4. Consequences of Belgian residence

7.1.2.5. Procedural issues and the possibility to challenge a company's residence

7.1.2.6. Other taxes on companies

7.2. Residence in an international context

7.2.1. "Resident" for tax treaty purposes

7.2.1.1. Reference to domestic tax laws

7.2.1.2. Being "liable to tax"

7.2.1.3. Limitation-on-benefits clauses

7.2.1.4. Tie-breaker rule

7.2.2. Tax implications of cross-border change of residence

7.2.2.1. Corporate immigration

7.2.2.2. Corporate emigration

7.2.3. Policy issues

7.2.3.1. Offshore companies.

7.2.3.2. Minority shareholders in corporate emigrations

7.2.4. Personal position

Chapter 8: Corporate Tax Residence in the Czech Republic

8.1. Tax residence in the domestic context

8.1.1. Civil law and corporate law

8.1.2. Other non-tax areas

8.1.3. Czech national tax law

8.1.3.1. Tax residency

8.1.3.2. Selected tax administration issues

8.2. Tax residence in an international (cross-border) context

8.2.1. Residence in (tax) treaties

8.2.2. Tax implications of a cross-border change of residence

8.2.3. Policy issues

8.2.4. Conclusion and personal position

Chapter 9: Denmark

9.1. (Tax) residence in the domestic context

9.1.1. Civil law, corporate law and other non-tax areas

9.1.1.1. Criteria for clarifying the nationality within Danish corporate law

9.1.1.2. Challenging a Danish company's nationality

9.1.1.3. Other areas where nationality matters

9.1.2. Tax law

9.1.2.1. Public and private limited companies

9.1.2.2. "Other corporations"

9.1.2.3. Resident in Denmark for corporate tax purposes

9.1.2.4. The implications of corporate tax residency in Denmark

9.2. (Tax) residence in an international (cross-border) context

9.2.1. Residence in (tax) treaties

9.2.1.1. Resident persons (corporations) in Danish tax treaties

9.2.1.2. The "liability to tax" criterion in Danish tax treaties

9.2.1.3. Exclusion of resident corporations by anti-avoidance provisions

9.2.1.4. The tie-breaker provision in Danish tax treaties

9.2.2. Tax implications of cross-border change of residence

9.2.2.1. Immigration

9.2.2.2. Emigration

9.2.3. Policy issues

9.2.4. Personal position

Chapter 10: Finland

10.1. Residence rules in Finnish domestic law

10.1.1. Civil law

10.1.2. Tax law

10.2. Tax residence in a cross-border context

10.2.1. Tax treaties.

10.2.2. Change of residence.

Notes:

"This book contains the proceedings of the annual meeting of the European Association of Tax Law Professors held in Łódź (Poland) from 1-3 June 2017"--Page v.

Includes bibliographical references.

Description based on print version record.

Description based on publisher supplied metadata and other sources.

ISBN:

90-8722-440-0

OCLC:

1047797644