Introduction to the Law of Double Taxation Conventions - 3rd Edition.

Format:

Book

Author/Creator:

Lang, Michael.

Language:

English

Subjects (All):

Double taxation.

Physical Description:

1 online resource (260 pages)

Edition:

3rd ed.

Place of Publication:

Amsterdam : IBFD Publications USA, Incorporated, 2021.

Summary:

Through its detailed introduction to the law of double taxation conventions, this book is of value to students, tax experts and international law experts alike.

Contents:

Cover

Title

Copyright

Preface

Preface to the first edition

List of abbreviations

Literature cited in the text

List of court cases

1. The problem of double taxation

1.1. Basics of international law

1.2. Circumstances giving rise to double taxation

1.2.1. Taxation of worldwide income (full tax liability) in two states

1.2.2. Full tax liability and limited tax liability

1.2.3. Limited tax liability in two states

1.2.4. Economic double taxation

1.3. Elimination of double taxation

1.3.1. Double taxation conventions

1.3.2. Unilateral measures

2. State practice in the conclusion of DTCs

2.1. Conventions in international law

2.2. The importance of model conventions

2.3. The importance of the OECD Model

2.4. Bilateral peculiarities

2.5. Bringing the Tax Treaties in Line with the OECD Model

3. The effects of DTCs

3.1. The allocation of taxing rights

3.2. The limiting effects of DTCs

3.3. The relationship to domestic law

3.3.1. Implementation of DTCs into domestic law

3.3.2. Priority of DTC law

3.3.3. Priority of domestic law

3.3.4. What to consider first in practice: DTC or domestic law?

4. The interpretation of double taxation conventions

4.1. Principles of interpretation in international law

4.2. The use of principles of interpretation stemming from international law with respect to DTCs

4.2.1. Autonomy of DTC law

4.2.2. The importance of domestic law

4.2.3. The importance of the OECD Model and its Commentary

4.2.4. The importance of changes in the OECD Model and its Commentary

4.2.5. The importance of OECD reports

4.2.6. The importance of administrative practice

4.2.7. The importance of other countries' court decisions

4.3. The importance of interpretation rules set out in DTCs

4.3.1. Art. 3(2) OECD Model.

4.3.2. The binding qualification of the source state according to Art. 23(1) OECD Model

4.3.3. The relevance of later commentaries

5. Treaty abuse

5.1. Denial of treaty benefits

5.2. The application of domestic anti-abuse principles?

5.3. The application of abuse rules of international law?

5.4. Art. 29(9) OECD Model - The Principal Purpose Test

6. The structure and system of DTCs

6.1. Applying the convention

6.2. Persons covered

6.3. Taxes covered

6.4. Allocation rules

6.5. Methods for elimination of double taxation

7. Persons covered

7.1. Full tax liability as a prerequisite for the application of the DTCs

7.1.1. Full tax liability

7.1.2. Effects of the DTC non-discrimination rules

7.1.3. Effects of other DTCs

7.2. Treaty entitlement of corporate entities that are subject to limited tax liability

7.2.1. Public law corporations

7.2.2. Corporate entities that are exempt from full tax liability

7.3. Treaty entitlement of partnerships and/or partners

7.4. Treaty entitlement and limitations

7.5. Residence state in the case of dual residence

7.5.1. Necessity of determining the residence state

7.5.1.1. Allocation rules

7.5.1.2. Method article

7.5.2. Criteria

7.5.2.1. Permanent home

7.5.2.2. Centre of vital interests

7.5.2.3. Habitual abode

7.5.2.4. Nationality

7.5.2.5. Mutual agreement procedure

7.5.2.6. Place of effective management

8. Taxes covered

8.1. Taxes on income

8.2. Taxes on capital

8.3. Comparability

8.4. Inheritance and gift taxes

9. Allocation rules

9.1. Income from immovable property

9.1.1. Immovable property

9.1.2. Allocation of taxing rights

9.2. Business profits

9.2.1. Profits of an enterprise

9.2.2. Allocation of taxing rights

9.3. International shipping and air transport.

9.3.1. International shipping and air transport

9.3.2. Allocation of taxing rights

9.4. Dividends

9.4.1. Dividends

9.4.2. Allocation of taxing rights

9.5. Interest

9.5.1. Interest

9.5.2. Allocation of taxing rights

9.6. Royalties

9.6.1. Royalties

9.6.2. Allocation of taxing rights

9.7. Capital gains

9.7.1. Alienation

9.7.2. Allocation of taxing rights

9.8. Independent personal services

9.8.1. Independent personal services

9.8.2. Allocation of taxing rights

9.9. Income from employment

9.9.1. Income from employment

9.9.2. Allocation of taxing rights

9.10. Directors' fees

9.10.1. Directors' fees

9.10.2. Allocation of taxing rights

9.11. Entertainers and sportspersons

9.11.1. Entertainers and sportspersons

9.11.2. Allocation of taxing rights

9.12. Pensions

9.12.1. Pensions

9.12.2. Allocation of taxing rights

9.13. Government service

9.13.1. Government service

9.13.2. Allocation of taxing rights

9.14. Students

9.14.1. Payments to students and business apprentices for their maintenance, education or training

9.14.2. Allocation of taxing rights

9.15. Other Income

9.15.1. The concept of "other income"

9.15.2. Allocation of taxing rights

9.16. Taxation of capital

9.16.1. Capital

9.16.2. Allocation of taxing rights

10. Methods for elimination of double taxation

10.1. The importance of the method article

10.1.1. Relation to the allocation rules

10.1.2. Credit and exemption method

10.1.3. Switch-over clauses

10.1.4. No effect of the method articles

10.2. Exemption method

10.2.1. Effects

10.2.2. Exemption from tax base

10.2.3. Progression

10.3. Credit method

10.3.1. Effects

10.3.2. Amount of allowable tax

10.3.3. Maximum credit

11. The implementation of treaty benefits in both contracting states.

11.1. Source state

11.2. Residence state

11.3. The importance of the evidence of taxation in the other contracting state

12. The arm's length principle of Art. 9 OECD Model

13. Non-discrimination

13.1. Scope of application of non-discrimination rules

13.2. Non-discrimination on the grounds of nationality

13.3. Non-discrimination on the grounds of the PE of an enterprise

13.4. Non-discrimination according to Art. 24(4) OECD Model

13.5. Non-discrimination in connection with the shareholders/partners of a company

14. Mutual agreement procedure

14.1. Mutual agreement procedure

14.2. Consultation procedure

14.3. Arbitration procedure

15. Exchange of information

15.1. Scope of application of the exchange of information

15.2. Types of exchange of information

15.3. Limitations on the exchange of information

15.4. Competence and obligation of secrecy

16. Assistance in the collection of taxes

17. Inheritance tax treaties

17.1. Structure

17.2. Scope of the convention

17.3. General definitions

17.4. Allocation of taxing rights

17.5. Special provisions

Annex 1: OECD Model Convention with Respect to Taxes on Income and on Capital (2017 update)

Annex 2: United Nations Model Double Taxation Convention Between Developed and Developing Countries (2017 update)

Annex 3: OECD Model Double Taxation Convention on Estate and Inheritances and on Gifts (1982 update)

Annex 4: OECD/G20 (MLI) Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (2016)

Index.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

9789087226855

9087226853

9789087226862

9087226861

OCLC:

1260346112