The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties

The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties

This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties.

Author:

Publisher:

ISBN: 1316089770

Category: Double taxation

Page: 1190

View: 289

This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole Model Tax Conventions or focused on bilateral treaties in the context of the tax treaty policy of single countries, and sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments of multilateralism and global tax law. This is an essential resource for academics, tax authorities and international tax practitioners who find textbooks based on Model Tax Conventions insufficient.
Categories: Double taxation

The Mutual Agreement Procedure in International Taxation

The Mutual Agreement Procedure in International Taxation

Changes to the OECD and UN Model Convention and their Respective Commentary Double Tax Treaties are bilateral agreements under public international law.630 Depending on the national constitution of the respective states, ...

Author: Juliane Gröper

Publisher: utzverlag GmbH

ISBN: 9783831648092

Category: Law

Page:

View: 418

The globalization of economic and multinational business structures has exacerbated the problem of substantive overlapping national tax laws in recent decades. Double taxation has a negative impact on international economic transactions because it leads to the suboptimal allocation of capital and affects the cross-border exchange of goods. Therefore, measures are needed to avoid international double taxation. The number of international Mutual Agreement Procedures is rising accordingly. However, the Mutual Agreement Procedure is not always effective and is often evaded by developing countries in particular. According to the author, the deficits of the Mutual Agreement Procedure should be mitigated by procedural and administrative rules. These can be based on experiences gained from other areas of law with cross-border economic activities. Moreover, the use of modern technologies or non-binding dispute resolution mechanisms can enhance the efficiency of the Mutual Agreement Procedure. The procedural and administrative rules should not only make the procedure more attractive for states and especially developing countries but also improve the position of the taxpayer.
Categories: Law

Special Features of the UN Model Convention

Special Features of the UN Model Convention

Michael Lang, Introduction to the Law of Double Taxation Conventions (Vienna: Linde, 2013), Second Edition, p. ... The impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (Cambridge: Cambridge University Press 2012), ...

Author: Anna Binder

Publisher: Linde Verlag GmbH

ISBN: 9783709410400

Category: Law

Page: 664

View: 778

Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amending the UN Model Convention. Compared to the OECD Model Convention, the UN Model Convention aims at giving more weight to the source principle. Popular examples are the PE definition in the UN Model which provides for a lower threshold than Article 5 of the OECD Model or Article 12A on Fees for Technical Services which has been introduced with the latest amendment of the UN Model Convention 2017 and allows for a withholding tax to be levied on payments to non-residents when the payer of the fee is a resident of that contracting State irrespective of where the services are provided. Interestingly, in the discussions of the tax challenges arising from the digitalization of the economy, the OECD and the G20 are also exploring options to allocate more taxing rights to the jurisdiction of the customer and/or user, i.e., the ‘market jurisdictions’. As this has traditionally been the focus of the UN Model Convention, its unique features and developing countries’ practices could be taken into account when exploring new nexus rules that are not constrained by the physical presence requirement. This book contains the master’s theses of the full-time LL.M. program 2018-2019 for which ‘Special Features of the UN Model Convention’ has been chosen as the general topic. With this book, the authors and editors do not aim at discussing each article of the UN Model Convention but rather focus on the unique features of the UN Model Convention, which are explored in detail. This is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS project on the UN Model.
Categories: Law

Elements of International Income Taxation

Elements of International Income Taxation

ARNOLD , M.J., International Tax Primer, 2nd ed., The Hague, Kluwer, 2002, , B.J. and MCINTYRE x + 185 p. ... The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties, Cambridge, Cambridge Tax Law Series, 2012, ...

Author: Philippe Malherbe

Publisher: Bruylant

ISBN: 9782802750543

Category: Law

Page: 194

View: 224

Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.
Categories: Law

Judicial Interpretation of Tax Treaties

Judicial Interpretation of Tax Treaties

Lang, Michael, Introduction to the Law of Double Taxation Conventions (IBFD 2013). Loukota, Helmut, Multilateral Tax ... (eds), The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (Cambridge University Press 2012).

Author: Carlo Garbarino

Publisher: Edward Elgar Publishing

ISBN: 9781785365881

Category: Law

Page: 704

View: 535

Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Categories: Law

Preventing Treaty Abuse

Preventing Treaty Abuse

See Pasquale Pistone, 'Tax Treaties with Developing Countries: A Plea for New Allocation Rules and a Combined ... The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (Cambridge: Cambridge University Press, 2012) p.

Author: Daniel Blum

Publisher: Linde Verlag GmbH

ISBN: 9783709408384

Category: Law

Page: 580

View: 281

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.
Categories: Law

The Public International Law of Taxation

The Public International Law of Taxation

Eric C.C.M. Kemmeren et al., Tax Treaty Case Law Around the Globe: 2014 (Amsetrdam: IBFD, 2014). Michael Lang et al., The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (Cambridge: Cambridge University Press ...

Author: Asif H. Qureshi

Publisher: Kluwer Law International B.V.

ISBN: 9789041184771

Category: Law

Page: 660

View: 608

The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
Categories: Law

International Commercial Tax

International Commercial Tax

Jackson, R (2008b), 'Germany Eases Rule for Deducting Cross-Border Losses', Worldwide Tax Daily, 2008 WTD 152-01 ... The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (Cambridge: Cambridge University Press) ...

Author: Peter Harris

Publisher: Cambridge University Press

ISBN: 9781108477819

Category: Business & Economics

Page: 520

View: 432

Updated to address recent developments, this evaluation of the international tax order compares approaches of the OECD, UN, and EU.
Categories: Business & Economics

Tax Treaty Case Law around the Globe 2021

Tax Treaty Case Law around the Globe 2021

Recent treaties do not include different rates for direct and portfolio investments. See D.P. Sengupta, India in The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties p. 580 (M. Lang et al. eds., Cambridge University ...

Author: Georg Kofler

Publisher: Linde Verlag GmbH

ISBN: 9783709412343

Category: Law

Page: 332

View: 154

A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the thirty most important tax treaty cases that were decided around the world in 2020. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, "Tax Treaty Case Law around the Globe 2021" is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges, and academics.
Categories: Law

Tax Law State Building and the Constitution

Tax Law  State Building and the Constitution

... The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (Cambridge, Cambridge University Press, 2012) [36.1]; P Baker, 'The Commerzbank Litigation (1990) UK Law, Tax Treaty Law and EU Law' in J Snape and D de Cogan ...

Author: Dominic de Cogan

Publisher: Bloomsbury Publishing

ISBN: 9781509923564

Category: Law

Page: 208

View: 508

This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers.
Categories: Law