The UN model convention and its relevance for the global tax treaty network / editors, Michael Lang [and four others].

Format:

Book

Contributor:

Lang, Michael, 1965- editor.

Series:

WU Institute for Austrian and International Tax Law European and international tax law and policy series ; Volume 7.

European and International tax law and policy series ; Volume 7

Language:

English

Subjects (All):

Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Model tax convention on income and on capital--Congresses.

Organisation for Economic Co-operation and Development.

United Nations model double taxation convention between developed and developing countries--Congresses.

United Nations model double taxation convention between developed and developing countries.

Double taxation--Treaties--Congresses.

Double taxation.

Double taxation--Congresses.

Physical Description:

1 online resource (319 pages) : illustrations.

Edition:

1st ed.

Place of Publication:

Amsterdam, The Netherlands : IBFD Publications, 2017.

Summary:

This book analyses the OECD and UN Models by examining the provisions included in the Models, as well as their impact and relevance.

Contents:

Intro

Title Page

Copyright Page

Table of Contents

Preface

Chapter 1: The Relevance of the Commentaries on the OECD and UN Models for the Interpretation of the UN Model

1.1. Introduction

1.2. Legal fundamentals of the UN Model and the Commentaries thereon

1.2.1. The OECD Model and the Commentaries thereon

1.2.2. The UN Model and the Commentaries thereon

1.3. Official languages of the UN Model and the Commentaries thereon

1.3.1. The OECD Model and the Commentaries thereon

1.3.2. The UN Model and the Commentaries thereon

1.4. Possibilities for the articulation of dissenting opinions on a model convention

1.4.1. The OECD Model and the Commentaries thereon

1.4.2. The UN Model and the Commentaries thereon

1.5. The OECD Model and the Commentaries thereon as the basis for the UN Model and the Commentaries thereon

1.5.1. Adoption of passages from the Commentaries on the OECD Model and the partially autonomous formulation of the Commentaries on the UN Model

1.5.2. Absence of passages of the Commentaries on the OECD Model in the Commentaries on the UN Model

1.6. Conclusion

Chapter 2: Business Profits, Permanent Establishments and Associated Enterprises

2.1. Introduction

2.2. Nexus for source state taxation

2.2.1. Enterprise in the source state

2.2.2. Permanent establishment in the source state

2.2.2.1. Background

2.2.2.2. Specific activity exemptions

2.2.2.3. Construction PE

2.2.2.4. Service PE

2.2.2.4.1. Background

2.2.2.4.2. Article 5(3)(b) UN Model versus the alternative provision in the Commentary on the OECD Model

2.2.2.4.3. Criteria for a service PE

2.2.2.4.4. Calculation of 183-day threshold

2.2.2.4.5. Summary: Service PE

2.2.2.5. Agency PE

2.2.3. Conclusions

2.3. Profit allocation

2.3.1. Enterprise in the source state.

2.3.1.1. Location-specific advantages

2.3.1.2. Lack of comparables data

2.3.1.3. Entitlement to intangible-related returns

2.3.2. Permanent establishment in the source state

2.3.2.1. Limited force of attraction principle

2.3.2.2. Authorized OECD Approach

2.3.3. Conclusions

2.4. Conclusion

Chapter 3: Independent and Dependent Personal Services

3.1. Introduction

3.2. Independent and dependent personal services

3.2.1. Historical roots

3.2.2. Distinction

3.3. Article 15

3.4. Article 14

3.4.1. Pre-2000 article 14 of the OECD Model versus article 14 of the UN Model

3.4.2. Article 7 of the OECD Model versus article 14 of the UN Model

3.4.3. Fixed base and income tax treaties

3.4.3.1. Does the exception for auxiliary activities contained in article 5(4) of the UN Model apply to a fixed base?

3.4.3.2. Does article 5(5) and (6) apply to a fixed base?

3.4.3.3. Does article 24(3) of the UN Model apply to a fixed base?

3.4.3.4. What is the difference between article 14(1)(b) and -article 5(3)(b) of the UN Model?

3.4.3.5. Should the "limited force of attraction" principle under article 7(1)(b) and (c) of the UN Model apply to article 14 of the UN Model as well?

3.4.4. Conclusion

3.5. Technical services article

3.5.1. Article XX

3.5.2. Relationship to article 14

3.5.3. Fees for technical services and royalties

3.5.4. Conclusion

Chapter 4: International Traffic

4.1. Introduction

4.2. Article 8 of the UN Model and article 8 of the OECD Model

4.2.1. Structure and application of article 8A of the UN Model and article 8 of the OECD Model

4.2.2. Background and aim of article 8 of the UN Model

4.2.3. Divergence: Article 8B of the UN Model

4.2.4. Interpretation issue: Place of effective management.

4.3. Differences between the Commentary on the UN Model and the Commentary on the OECD Model with regard to international traffic

4.3.1. Recent discussion and trends

4.3.2. Auxiliary activities versus ancillary activities

4.3.3. Cruise shipping

4.4. Conclusion

Chapter 5: Passive Income

5.1. Introduction

5.2. Dividends and interest under the UN Model

5.2.1. Differences between the OECD and UN Models

5.2.2. Branch profits tax

5.3. Source country taxation of royalties under the UN Model

5.3.1. Allocation of taxing rights under the UN Model

5.3.2. Determining the source country

5.4. Definition of royalties under the UN Model

5.4.1. Extended or expanded scope of the royalties article under the UN Model

5.4.2. Heterogeneous definition of royalties under the UN Model

5.4.3. Issues surrounding the inclusion of ICS equipment in the definition of royalties under the UN Model

5.4.3.1. No common understanding of ICS equipment

5.4.3.2. Treatment of transmission capacity and the concept of "use"

5.4.3.3. Relation between article 12 and article 8

5.5. Software payment-related issues

5.6. Conclusion

Chapter 6: Capital Gains

6.1. Introduction: Overview of article 13 of the UN Model

6.2. A comparison to article 13 of the OECD Model

6.3. General considerations on capital gain taxation in the rationale of the Model Conventions

6.3.1. Necessity for an own provision

6.3.2. "Alienation" of property

6.3.3. Methods for elimination of double taxation

6.4. The "land-rich company" clause in paragraph 4

6.4.1. Nature and origin

6.4.2. Definition of the 50% threshold

6.4.3. Exemption for entities with property used for business activities

6.4.4. Inclusion of partnerships, trusts and estates

6.4.5. Unresolved issues and problems in application.

6.5. The "substantial participation" clause in paragraph 5

6.6. Description: Beneficial ownership as a future concept?

6.7. Conclusion

Chapter 7: Directors' Fees and Remuneration of Top-Level Managerial Officials

7.1. Introduction

7.2. The problem of double taxation and the relevance of the UN Model

7.3. Comparison of article 16 of the OECD Model and article 16 of the UN Model

7.4. Scope and functioning of article 16 of the OECD Model and article 16(1) of the UN Model

7.4.1. Problems arising from the application of article 16

7.4.2. The meaning of "member of the board of directors"

7.4.3. The controversy surrounding of the German version of article 16 of the OECD Model

7.5. Scope and functioning of article 16(2) of the UN Model

7.5.1. Problems raised by article 16(2) of the UN Model

7.5.2. The meaning of "top-level managers"

7.5.3. Practical impact of article 16(2) of the UN Model

7.6. Conclusion and outlook

Chapter 8: Pensions, Students and Other Income

8.1. Introduction

8.2. Pensions

8.2.1. Article 18 of the OECD and UN Models

8.2.1.1. Article 18 of the OECD Model

8.2.1.2. Article 18A of the UN Model

8.2.1.3. Article 18B of the UN Model

8.2.1.4. Purpose of article 18 of the OECD and UN Models

8.2.1.5. Distinction between article 18 of the OECD Model and article 18 of the UN Model

8.2.2. Summary

8.3. Student income

8.3.1. Article 20 of the OECD and UN Models

8.3.1.1. History of article 20 of the OECD Model

8.3.1.2. History of article 20 of the UN Model

8.3.1.3. Purpose of article 20 of the OECD and UN Models

8.3.1.4. Distinction between article 20 of the OECD Model and article 20 of the UN Model

8.3.2. Summary

8.4. Other income

8.4.1. Article 21 of the OECD and UN Models

8.4.1.1. History of article 21 of the OECD Model.

8.4.1.2. History of article 21 of the UN Model

8.4.1.3. Purpose of article 21 of the OECD and UN Models

8.4.1.4. Distinction between article 21 of the OECD Model and article 21 of the UN Model

8.4.2. Summary

Chapter 9: Elimination of Double Taxation

9.1. Introduction

9.2. Article 23 of the UN Model in 2011 and in 2017

9.3. Key issue of the exemption method: Double non-taxation due to conflicts of qualification and interpretation

9.3.1. Overview

9.3.2. Article 23A/B(1): Conflicts of qualification

9.3.3. Article 23A(4): Conflicts of interpretation

9.3.4. Arguments for and against including the OECD approaches in the UN Model

9.4. Key issue of the credit method: Tax incentives in developing countries and tax sparing and matching credits

9.4.1. Overview

9.4.2. Role of tax sparing and matching credits

9.4.3. Revaluation of tax sparing and matching credits

9.4.4. Best practices for design

9.5. Conclusion

Chapter 10: Dispute Resolution

10.1. Setting the context

10.1.1. The importance of dispute resolution and current international developments

10.1.2. The current UN project to improve dispute resolution

10.1.3. Aim and structure of the chapter

10.2. The mutual agreement procedure under the UN Model

10.2.1. Overview of the dispute resolution process under the UN Model

10.2.2. Differences in the wording of article 25(1) to (4) of the UN and OECD Models

10.2.3. Differences between the Commentaries on Article 25 of the UN and OECD Models with regard to the MAP

10.2.3.1. Access to the MAP

10.2.3.2. Procedural aspects and implementation

10.3. Arbitration under the UN Model

10.3.1. The introduction of arbitration into the UN Model

10.3.2. Differences in the arbitration clauses of the UN and OECD Models.

10.3.3. The concerns of developing countries with regard to arbitration.

Notes:

Includes bibliographical references.

Description based on print version record.

Description based on publisher supplied metadata and other sources.

ISBN:

90-8722-426-5

OCLC:

1150919765