[PDF] Double Taxation Tax Treaties Treaty Shopping And The European Community eBook

Author : Christiana H. J. I. Panayi
Publisher :
Page : 296 pages
File Size : 22,21 MB
Release : 2007
Category : Business & Economics
ISBN : 9789041126580

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Double taxation is unquestionably a problem in the European Community and one that must be dealt with urgently. Not only does it create economic distortions and breach the principle of neutrality of taxation but it also constitutes a major obstacle to international trade decreasing the economies of scale for investors wishing to venture beyond their national boundaries. Arguably, it is a problem that challenges the very essence of the common market. This book cogently examines a number of critical issues stemming from double taxation in the European Union: The problem of juridical double taxation and how tax treaties have been used to mitigate it. How a federation of fiscally independent states such as the United States has dealt with double taxation and tax location shopping the latter as an analogue to treaty-shopping. The European Union's attitude to juridical double taxation and tax treaties. Whether treaty-shopping practices might in fact enjoy the protection of fundamental freedoms and whether anti-treaty-shopping provisions restrict the application of such freedoms.

Author : Félix Alberto Vega Borrego
Publisher : Kluwer Law International B.V.
Page : 338 pages
File Size : 28,23 MB
Release : 2016-04-24
Category : Law
ISBN : 9041161430

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Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping – whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax – can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with requirements found in the limitation on benefits (LOB) clauses in tax treaties. This second edition of the only publication directly analysing the legal framework and application of LOB clauses in double taxation conventions adds detailed coverage of such major recent developments as the recent tax treaties concluded between the United States (US) and European Union (EU) Member States, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), and relevant new rulings handed down by the European Court of Justice. Among the subjects and topics covered are the following: – definition of the concepts of person and residence provided in the OECD model; – concept of beneficial owner; – application of domestic anti-avoidance rules; – adoption of specific provisions to counter the phenomenon of treaty shopping; – determination of sufficient nexus with the state of residence or a real business purpose;and – possible consequences of the incompatibility of LOB clauses with EU law. This new edition will continue to provide tax attorneys, tax professionals, and government officials with the perspective needed for effective decision-making in this realm of international taxation. Academics and researchers in taxation will also appreciate the in-depth and up-to-date coverage of this important subject.

Author : Alexander Rust
Publisher :
Page : 0 pages
File Size : 38,10 MB
Release : 2011
Category : Double taxation
ISBN : 9789041135254

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Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties.

Author : Helmut Loukota
Publisher : Kluwer Law International B.V.
Page : 266 pages
File Size : 26,70 MB
Release : 1998-04-22
Category : Business & Economics
ISBN : 9041107045

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The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arise in this context.

Author :
Publisher : IBFD
Page : 679 pages
File Size : 34,63 MB
Release : 2010
Category : Double taxation
ISBN : 9087221185

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In this book experts from the field of economics take a different view of tax treaty issues than experts from the field of law. In order to encourage the much needed communication between these two groups, a cross-disciplinary conference was held to discuss selected tax treaty issues from both a legal and economic perspective. Twenty-five conference papers on eight topics were prepared by lawyers and economists. The papers on legal issues were presented and discussed by economists, and vice versa. The interdisciplinary focus of the conference not only allowed an exchange of knowledge between two groups who think differently about similar issues, but also made it possible to better grasp the impact of the thinking of one group on the areas of interest to the other group. The outcome of the conference is reflected in this book. By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its concepts. Twenty-two contributions are included, written by the most distinguished academics, practitioners and representatives of several international tax administrations and both tax and economic institutions.

Author : Michael Lang
Publisher :
Page : 212 pages
File Size : 27,72 MB
Release : 2008
Category : Double taxation
ISBN :

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This book provides a comprehensive analysis of the tax treaty policies of ten East European Countries along with the trends over time. It goes into details on the bilateral tax treaty provisions of these countries and in particular the deviations from the OECD Model and offers a perspective on developments that can be expected in the tax treaty area.

Author : Guglielmo Maisto
Publisher : IBFD
Page : 433 pages
File Size : 23,92 MB
Release : 2006
Category : Double taxation
ISBN : 9076078920

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This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improved in the fields of treaty override, treaty residence and anti-abuse measures. It also shows how the issues raised by these relationships are resolved by tax administrations and courts in selected European and non-European countries.