Priority Rules in Tax Treaties / editors, Georg Kofler [and seven others].

Format:

Book

Contributor:

Kofler, Georg, 1977- editor.

Series:

WU - Tax Law and Policy Series

WU - Tax Law and Policy Series ; Volume 28

Language:

English

Subjects (All):

Double taxation--Treaties.

Double taxation.

Physical Description:

1 online resource (417 pages)

Edition:

First edition.

Place of Publication:

Amsterdam, The Netherlands : IBFD, [2023]

Summary:

This book provides an in-depth analysis of current issues concerning the relation between various distributive rules in the OECD and UN Models.

Contents:

Chapter 1: The role of and the relationship between the distributive rules in tax treaties / Stefano Castagna

Chapter 2: The relevance of article 7(4) of the OECD Model / Daniel W. Blum and Marcelo H. B. Moura

Chapter 3: The relevance of article 21(2) of the OECD and UN Models / Georg Kofler and Erika Scuderi

Chapter 4: The relevance of article 6(4) of the OECD and UN Models / Josef Schuch and Nathalia Oliveira Costa

Chapter 5: The relevance of articles 10(4), 11(4) and 12(3) of the OECD Model / Daniel W. Blum and Belisa Ferreira Liotti

Chapter 6: The relationship between articles 7, 8 and 14 of the OECD and UN Models / Abhishek Padwalker and Camilo Rodríguez Peña

Chapter 7: The relation between article 12A and article 12B of the UN Model (2021) and the other distributive rules of the UN Model (2021) / Christian Knotzer

Chapter 8: The relationship between the different distributive rules for employment income / Pasquale Pistone and Stefanie Stöcklinger

Chapter 9: The relationship between article 16 of the OECD Model and the other distributive rules of the OECD and UN Models / Pasquale Pistone, Siddhesh Rao and Jürgen Romstorfer

Chapter 10: The relation between article 17 of the OECD Model and the other distributive rules of the OECD and UN Models / Monique T. Malan and Alexander Rust

Chapter 11: The relation between article 20 of the OECD and UN Models and the (other?) distributive rules of the OECD and UN Models / Rainer Borns and Alexander Rust

Chapter 12: The different distributive rules for capital gains (article 13 of the OECD Model) and for taxes on capital (article 22 of the OECD Model) and their relation to the other distributive rules of the OECD Model / Michael Gleiss

Chapter 13: The different distributive rules of the OECD Model convention on estates, inheritances and gifts / Yasmin Lawson.

Notes:

Description based on publisher supplied metadata and other sources.

Description based on print version record.

Other Format:

Print version: Kofler et al., Georg Priority Rules in Tax Treaties

ISBN:

9789087228491

908722849X

OCLC:

1397800070