The Impact Of Community Law On Tax Treatiesissues And Solutions
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Author | : Pasquale Pistone |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 424 |
Release | : 2002-03-11 |
Genre | : Business & Economics |
ISBN | : 9041198601 |
Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.
Author | : Pasquale Pistone |
Publisher | : |
Total Pages | : |
Release | : 2006 |
Genre | : Double taxation |
ISBN | : |
Author | : Zvi Daniel Altman |
Publisher | : IBFD |
Total Pages | : 498 |
Release | : 2005 |
Genre | : Arbitration and award, International |
ISBN | : 9076078947 |
As the interrelationship among tax bases continues to parallel the rapid development of the global economy, disputes among governments as to their right to tax international trade and investments under income tax treaties are expected to increase in number and scope. This study takes an in-depth look at the mechanisms used to resolve such disputes and how they interact with the interests of the various parties involved in the process. The study presents an analysis of the available literature, supplemented by statistical data from North America, Europe and Asia. Analysis of this data leads to interesting insights into the way the dispute resolution process functions when it is applied in different contexts. A comprehensive common framework of analysis, based on a checklist for governments, international organizations and taxpayers, is also developed in the study. This framework lists the main advantages and disadvantages of treaty-related international income tax dispute resolution procedures. The checklist is formulated with the aim to assist readers informing policies and in arguing positions, taking into account the subjective value given by each reader to each listed item. The study concludes by suggesting the creation of a new mechanism for the resolution of tax treaty-related disputes, and advocates, in part, the establishment of a new international organization with links to domestic judicial networks. This mechanism is then subjected to the same common framework analysis and checklist used in earlier parts of the study. The analysis suggests how such a mechanism would mitigate some of the most formidable challenges associated with the current dispute resolution procedures.
Author | : Michael Lang |
Publisher | : Springer |
Total Pages | : 608 |
Release | : 2002-09 |
Genre | : Business & Economics |
ISBN | : |
A wide variety of legal approaches and techniques are presented in detail. Includes 18 country reports - from 14 EU Member States plus Norway, Hungary, Latvia, and the Czech Republic - as well as additional essays on such topics as international tax arbitration, social security conventions, the jurisdiction of international courts, and World Bank/ICSID dispute settlement procedures as all of these may be applied to the resolution of tax disputers.
Author | : Daniel Blum |
Publisher | : Linde Verlag GmbH |
Total Pages | : 473 |
Release | : 2016-09-19 |
Genre | : Law |
ISBN | : 3709408385 |
Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies onanalyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.
Author | : Guglielmo Maisto |
Publisher | : IBFD |
Total Pages | : 709 |
Release | : 2010 |
Genre | : Domicile in taxation |
ISBN | : 9087220758 |
This book deals comprehensively with the problems raised by residence of individuals for tax purposes. It begins with an overview of residence of individuals in private international law, with a particular emphasis on general principles on residence and conflict of law rules. It then examines issues raised by residence of individuals in EC (non-tax) law. Individual country surveys provide in-depth analyses from a national viewpoint. The following countries are discussed: Australia, Austria, Belgium, Canada, France, Germany, Italy, Japan, Netherlands, Spain, Switzerland and United Kingdom.
Author | : Marjaana Helminen |
Publisher | : |
Total Pages | : |
Release | : 2013 |
Genre | : |
ISBN | : 9789087222222 |
Author | : Maria Hilling |
Publisher | : |
Total Pages | : 370 |
Release | : 2017 |
Genre | : |
ISBN | : |
This book deals with the impact of the EU free movement rules on tax treaties in the internal market. A substantial part of the study consists of identifying the rights and obligations stemming from the free movement rules. As they are not very detailed, the case law is crucial. Therefore, this book includes extensive case law studies, focusing primarily on cases where the ECJ has interpreted the free movement rules in relation to tax treaty provisions and unilateral income tax legislation. This study provides a systematization of such case law, highlighting consistencies and inconsistencies.
Author | : Gijsbert Karel Fibbe |
Publisher | : IBFD |
Total Pages | : 465 |
Release | : 2009 |
Genre | : Conflict of laws |
ISBN | : 9087220421 |
This study discusses the impact of the EC Treaty on the recognition of entities in the internal market. The EC Treaty envisages the internal market as an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured in accordance with the provisions of the EC Treaty. One of the key questions discussed in this study is how this rationale reflects the relation between tax laws of Member States and, specifically, the relation between the application of autonomous classification methods by Member States and the free allocation of economic resources in the internal market. This study also contains an examination of how the different approaches to hybrid entities in tax treaties interfere with EC law. This part of the study contains an analysis of how the interrelation between domestic (tax) laws and the approach to classification conflicts under existing bilateral tax treaties relates to EC law.
Author | : C. De Pietro |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : |
ISBN | : |
This article concerns the concept of tax abuse adopted by EU and OECD. The author analyses both the notion of abuse contained in Article 7 (1) of the MLI and the EU notion of abuse as developed by the EU Court of Justice. This analysis shows the existence of discrepancies between these two notions. Furthermore, the article takes into consideration the consequences of this lack of coordination between international tax treaty law and EU tax law.