Introduction to the Law of Double Taxation Conventions

Michael Lang

Produktinformationen

Autor: Michael Lang
ISBN: 9783709402047
Verlag: Linde Verlag
Erscheinungstermin: 2010-08-10
Auflage: 1. Auflage 2010
Seiten: 223

P-ISBN: 9783707317145

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Michael Lang, Introduction to the Law of Double Taxation Conventions (2010), Linde Verlag, 1210 Wien, ISBN: 9783709402047

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Beschreibung / Abstract

Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into
numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states.

This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes
that it will be also of great help for tax experts who wish to know more about double taxation conventions, and for international law experts who wish to understand more about tax
law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the
problem of double taxation, the state practice in the conclusion of DTCs and their effects, the interpretation of double taxation conventions and treaty abuse. Further, the handbook analyses
all provisions of the OECD and UN Model Tax Conventions on Income and on Capital and the OECD Model Convention on Estate, Inheritance and Gift Taxes.

Leseprobe

Inhaltsverzeichnis

  • BEGINN
  • Titelei
  • Preface
  • Content
  • List of abbreviations
  • Literature cited in the text
  • List of court cases
  • I. The problem of double taxation
  • 1. Basics of international law
  • 2. Circumstances giving rise to double taxation
  • 3. Elimination of double taxation
  • II. State practice in the conclusion of DTCs
  • 1. Conventions in international law
  • 2. The importance of model conventions
  • 3. The importance of the OECD Model
  • 4. Bilateral peculiarities
  • III. The effects of DTCs
  • 1. The allocation of taxing rights
  • 2. The limiting effects of DTCs
  • 3. The relationship to domestic law
  • IV. The interpretation of double taxation conventions
  • 1. Principles of interpretation in international law
  • 2. The use of principles of interpretation stemming frominternational law with respect to DTCs
  • 3. The importance of interpretation rules set out in DTCs
  • V. Treaty abuse
  • 1. Denial of treaty benefits
  • 2. The application of domestic anti-abuse principles?
  • 3. The application of abuse rules of international law?
  • 4. The importance of statements by the OECD Committee onFiscal Affairs in the Commentary
  • 5. DTC evasion as a problem of interpretation
  • 6. Special anti-abuse provisions
  • VI. The structures and systems of DTCs
  • 1. Applying the convention
  • 2. Persons covered
  • 3. Taxes covered
  • 4. Allocation rules
  • 5. Methods for elimination of double taxation
  • VII. Persons covered
  • 1. Full tax liability as a prerequisite for the application of the DTCs
  • 2. Treaty entitlement of corporate entities that aresubject to limited tax liability
  • 3. Treaty entitlement of partnerships and/or partners
  • 4. Treaty entitlement and treaty abuse
  • 5. Residence state in the case of dual residence
  • VIII. Taxes covered
  • 1. Income taxes
  • 2. Capital taxes
  • 3. Comparability
  • 4. Inheritance and gift taxes
  • IX. Allocation rules
  • 1. Income from immovable property
  • 2. Business profits
  • 3. Shipping, inland waterways transport and air transport
  • 4. Dividends
  • 5. Interest
  • 6. Royalties
  • 7. Capital gains
  • 8. Independent personal services
  • 9. Income from employment
  • 10. Directors†™ fees
  • 11. Artistes and sportsmen
  • 12. Pensions
  • 13. Government service
  • 14. Students
  • 15. Other Income
  • 16. Taxation of capital
  • X. Methods for elimination of double taxation
  • 1. The importance of the method article
  • 2. Exemption method
  • 3. Credit method
  • XI. The implementation of treaty benefits in both contractingstates
  • 1. Source state
  • 2. Residence state
  • 3. The importance of the evidence of taxation in the othercontracting state
  • XII. The arm†™s length principle of Art. 9 OECD Model
  • XIII. Non-discrimination
  • 1. Scope of application of non-discrimination rules
  • 2. Non-discrimination on the grounds of nationality
  • 3. Non-discrimination on the grounds of the PE of an enterprise
  • 4. Non-discrimination according to Art. 24(4) OECD Model
  • 5. Non-discrimination in connection with the shareholders/partners of a company
  • XIV. Mutual agreement procedure
  • 1. Mutual agreement procedures
  • 2. Consultation procedure
  • 3. Arbitration procedure
  • XV. Exchange of information
  • 1. Scope of application of the exchange of information
  • 2. Types of exchange of information
  • 3. Limitations on the exchange of information
  • 4. Competence and obligation of secrecy
  • XVI. Assistance in the collection of taxes
  • XVII. Inheritance tax treaties
  • 1. Structure
  • 2. Scope of the convention
  • 3. General definitions
  • 4. Allocation of taxing rights
  • 5. Special provisions
  • Annexes
  • Annex 1: OECD Model Convention with Respect to Taxes on Income andon Capital
  • Annex 2: UN Model Double Taxation Conventionbetween Developed and Developing Countries
  • Annex 3: OECD Model Convention with Respect to Estate,Inheritance and Gift Taxes
  • Index

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