Kooperativer Bibliotheksverbund

UID:

Format: xvii, 329 Seiten , 24 cm

ISBN: 9789087227210 , 9087227213

Series Statement: IBFD doctoral series volume 60

Content: "While an increasingly large space in tax literature has been dedicated to the different methods of tax avoidance used by taxpayers to reduce their tax liability, not much has been said on how contracting states may make use of comparable tactics to increase tax revenue or extend economic advantages for their own benefit. As much as taxpayers may design legal arrangements that work through legal loopholes with the view of avoiding taxes, contracting states too may circumvent obstacles or artificially stretch advantages in a way that complies with the wording of tax treaties but ultimately impacts the allocation of taxing rights and the tax burden borne by taxpayers. These states may unilaterally broaden the scope of circumstances in which they are allowed to tax by creating new scenarios that either fall outside the scope of tax treaties or require the application of treaty articles that are more favourable to these states. Conversely, contracting states may also attract foreign investment by allowing the application of tax treaty benefits to taxpayers in situations where these benefits would normally be denied. Despite not violating the literal wording of tax treaties, this state practice may be considered illegitimate based on rules in public international law rules that spell out the correct standards and good usage of treaties. This book presents new insights on the way contracting states interfere in the interpretation and application of tax treaties by identifying, categorizing and assessing the different methods used by states to modify the outcome of tax treaties. It investigates the tools offered by public international law to affected taxpayers and treaty partners and recommends ways to better address this phenomenon." --

Note: Also commercial edition , Includes abstract (page xv) and bibliographical references (pages 301-329) , Dissertation University of Amsterdam 2021 , Thesis submitted to the University of Amsterdam in fulfilment of the requirements for the degree of Doctor of Juridical Science. Degree awarded on 12 February 2021 , English

Additional Edition: 9789087227234

Additional Edition: 9789087227227

Language: English

Keywords: Internationales Steuerrecht ; Steuerpolitik ; Missbrauch ; Doppelbesteuerung ; Gesetzesumgehung ; Hochschulschrift

URL: Inhaltsverzeichnis

UID:

Format: 1 online resource (357 pages)

ISBN: 9789087227234

Series Statement: IBFD Doctoral Ser. v.60

Content: This book examines the methods used by states to modify the outcome of tax treaties and presents ways to better address this phenomenon.

Note: Description based on publisher supplied metadata and other sources

Additional Edition: 9789087227210

Additional Edition: Erscheint auch als Druck-Ausgabe 9789087227210

Language: English

URL: lizenzpflichtig

UID:

Format: 1 Online-Ressource (xvii, 329 SEiten)

ISBN: 9789087227234

Series Statement: IBFD doctoral series volume 60

Content: This book examines the methods used by states to modify the outcome of tax treaties and presents ways to better address this phenomenon.

Additional Edition: 9789087227210

Language: English

Keywords: Electronic books

UID:

Format: xvii, 329 Seiten , 24 cm

ISBN: 9789087227210 , 9087227213

Series Statement: IBFD doctoral series volume 60

Content: "While an increasingly large space in tax literature has been dedicated to the different methods of tax avoidance used by taxpayers to reduce their tax liability, not much has been said on how contracting states may make use of comparable tactics to increase tax revenue or extend economic advantages for their own benefit. As much as taxpayers may design legal arrangements that work through legal loopholes with the view of avoiding taxes, contracting states too may circumvent obstacles or artificially stretch advantages in a way that complies with the wording of tax treaties but ultimately impacts the allocation of taxing rights and the tax burden borne by taxpayers. These states may unilaterally broaden the scope of circumstances in which they are allowed to tax by creating new scenarios that either fall outside the scope of tax treaties or require the application of treaty articles that are more favourable to these states. Conversely, contracting states may also attract foreign investment by allowing the application of tax treaty benefits to taxpayers in situations where these benefits would normally be denied. Despite not violating the literal wording of tax treaties, this state practice may be considered illegitimate based on rules in public international law rules that spell out the correct standards and good usage of treaties. This book presents new insights on the way contracting states interfere in the interpretation and application of tax treaties by identifying, categorizing and assessing the different methods used by states to modify the outcome of tax treaties. It investigates the tools offered by public international law to affected taxpayers and treaty partners and recommends ways to better address this phenomenon." --

Note: Also commercial edition , Includes abstract (page xv) and bibliographical references (pages 301-329) , Dissertation University of Amsterdam 2021 , Thesis submitted to the University of Amsterdam in fulfilment of the requirements for the degree of Doctor of Juridical Science. Degree awarded on 12 February 2021 , English

Additional Edition: ISBN 9789087227234

Additional Edition: ISBN 9789087227227

Language: English

Keywords: Internationales Steuerrecht ; Steuerpolitik ; Missbrauch ; Doppelbesteuerung ; Gesetzesumgehung ; Hochschulschrift

URL: Inhaltsverzeichnis

UID:

Format: xvii, 329 Seiten , 24 cm

ISBN: 9789087227210 , 9087227213

Series Statement: IBFD Doctoral Series volume 60

Note: Dissertation University of Amsterdam 2021

Additional Edition: Erscheint auch als Online-Ausgabe, ePub 9789087227234

Additional Edition: Erscheint auch als Online-Ausgabe, pdf 9789087227227

Language: English

Keywords: Hochschulschrift

UID:

ISSN: 0035-4384

In: Revue de droit pénal et de criminologie, Bruxelles : La Charte, 1907, 76(1996), 5, Seite 557-588, 0035-4384

In: volume:76

In: year:1996

In: number:5

In: pages:557-588

Language: French

UID:

Format: xvii, 329 Seiten

ISBN: 9789087227210

Series Statement: IBFD doctoral series volume 60

Note: Dissertation University of Amsterdam 2021

Additional Edition: Erscheint auch als Online-Ausgabe, EPUB ISBN 978-90-8722-723-4

Additional Edition: Erscheint auch als Online-Ausgabe, PDF ISBN 978-90-8722-722-7

Language: English

Keywords: Hochschulschrift

UID:

Format: 1 online resource (357 pages)

Edition: 1st ed.

ISBN: 9789087227234

Series Statement: IBFD Doctoral Ser. ; v.60

Content: This book examines the methods used by states to modify the outcome of tax treaties and presents ways to better address this phenomenon.

Note: Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Acknowledgements -- Abstract -- Abbreviations -- Chapter 1: Introduction -- 1.1. Aim and scope of the study -- 1.2. Relevance and originality of the study -- 1.3. Research question -- 1.4. Methodology -- 1.5. Structure of the book -- Part 1: The Phenomenon of Tax Treaty Dodging -- Chapter 2: The Genesis of the Phenomenon -- 2.1. Introduction -- 2.2. The origins of the phenomenon -- 2.2.1. The need for a subtle "backdoor" alternative for opportunistic countries -- 2.2.2. Tax treaty dodging as a subtle backdoor solution -- 2.3. Observation of the phenomenon throughout the decades: A historic study of the literature -- 2.3.1. The 1960s and 1970s -- 2.3.2. The 1980s -- 2.3.3. The 1990s -- 2.3.4. The 2000s and 2010s -- 2.3.5. What now? -- 2.4. The reason for labelling the phenomenon the "improper use of tax treaties by contracting states: tax treaty dodging" -- 2.5. Concluding remarks -- Chapter 3: A Phenomenology: The Functioning of Tax Treaty Dodging -- 3.1. Introduction -- 3.2. The conditions for the phenomenon: An open door to tax treaty dodging practices -- 3.2.1. Tax treaty gaps (as first condition) -- 3.2.1.1. State sovereignty limited by customary international law and self-imposed unilateral limitations -- 3.2.1.2. State sovereignty and the text of tax treaties -- 3.2.1.3. Exercising sovereign rights within the treaty gaps -- 3.2.2. Ambulatory interpretation (as second condition) -- 3.3. Types of tax treaty dodging -- 3.3.1. Legislative dodging -- 3.3.1.1. Redetermination of the constitutive elements of taxliability (as first legislative dodging method) -- 3.3.1.1.1. Reattribution of income -- 3.3.1.1.2. Redesign and creation of taxes -- 3.3.1.1.3. Change of tax rates -- 3.3.1.1.4. Exit taxes on substantial shareholding -- 3.3.1.1.5. Foreign tax credits. , 3.3.1.2. Redefining undefined treaty terms (as second legislative dodging method) -- 3.3.1.2.1. Scope of the method: Actions in line with the context in article 3(2) -- 3.3.1.2.2. Residence -- 3.3.1.2.3. Immovable property -- 3.3.1.2.4. Dividends -- 3.3.1.2.5. Interest -- 3.3.1.2.6. Employment and pension income -- 3.3.1.3. Legislative omission: Treaty underride (as third legislative dodging method) -- 3.3.2. Executive dodging -- 3.3.2.1. Passive dodging: Tolerating treaty shopping schemes -- 3.3.2.2. Dodging through public-private agreements -- 3.3.2.3. Executive interpretative dodging -- 3.3.2.3.1. Brazil -- 3.3.2.3.2. France -- 3.3.2.3.3. China -- 3.3.2.3.4. Australia -- 3.3.3. Judicial dodging? -- 3.4. Effects of tax treaty dodging -- 3.5. Concluding remarks -- Part 2: The Legal Assessment of Tax Treaty Dodging -- Chapter 4: Tax Treaty Dodging from the Perspective of International Law -- 4.1. Introduction -- 4.2. Tax treaty dodging as an illegitimate act -- 4.2.1. The principles of treaty interpretation in international law as a limitation to tax treaty dodging -- 4.2.2. The principle of good faith as a limitation to tax treaty dodging -- 4.2.3. The principle prohibiting the abuse of rights as a limitation to tax treaty dodging -- 4.2.4. The principle of reciprocity as a limitation to tax treaty dodging -- 4.2.5. Obligation not to defeat the object and purpose of a treaty prior to its entry into force as a limitation to tax treaty dodging -- 4.2.6. Taxpayers' fundamental rights as a limitation to tax treaty dodging -- 4.2.7. Bilateral investment treaties as a limitation to tax treaty dodging -- 4.2.8. Answer to the first part of the research question -- 4.3. Tax treaty dodging versus the legitimate exercise of rights: The dividing line -- 4.3.1. Elements of the principles of treaty interpretation in international law -- 4.3.1.1. Good faith. , 4.3.1.2. Context -- 4.3.1.3. Subsequent agreements -- 4.3.1.4. Subsequent practice -- 4.3.1.5. Reciprocity -- 4.3.1.6. Object and purpose -- 4.3.1.7. Supplementary means of interpretation -- 4.3.2. Honesty, reasonableness, fairness and malicious intent as elements of the principle of good faith -- 4.3.3. Reciprocity -- 4.3.4. Excessive tax burden as an element of taxpayers' fundamental rights and expropriation clauses in bilateral investment treaties -- 4.3.5. Legitimate expectations as an element of the principle of good faith, article 18 of the Vienna Convention and bilateral investment treaties -- 4.3.6. Answer to the research sub-question -- 4.4. Tax treaty dodging versus direct violation of the wording of tax treaties -- 4.4.1. The origins of the discussions: The Melford case (1982) -- 4.4.2. Beyond Melford (1982) -- 4.5. Concluding remarks -- Part 3: The Way Forward: Addressing Tax Treaty Dodging -- Chapter 5: Available Measures -- 5.1. Introduction -- 5.2. Measures available to contracting states -- 5.2.1. Official protest by the offended state -- 5.2.1.1. Avoiding the effects of acquiescence -- 5.2.1.2. Avoiding the effects of subsequent practice -- 5.2.2. Mutual agreement procedure -- 5.2.3. Termination or suspension on the basis of the Vienna Convention -- 5.2.3.1. Termination or suspension of a treaty as a consequence of its material breach -- 5.2.3.2. Termination or withdrawal as a consequence of a fundamental change of circumstances -- 5.2.4. Termination on the basis of article 32 of the OECD Model (2017) -- 5.2.5. The ILC Draft Articles on Responsibility of States for Internationally Wrongful Acts (and bringing a claim before the International Court of Justice) -- 5.2.6. Bringing a claim before the court of the offending state -- 5.2.7. Unilateral measures: Countermeasures and retorsion -- 5.2.8. Static interpretation. , 5.2.9. Tax treaty provisions addressing later changes in domestic law -- 5.3. Measures available to taxpayers -- 5.3.1. Mutual agreement procedure and arbitration (offered under tax treaties and bilateral investment treaties) -- 5.3.2. Bringing a claim before an international tribunal -- 5.3.3. Bringing a claim before the courts of a contracting state -- 5.4. Concluding remarks -- Chapter 6: Conclusion and Recommendations -- 6.1. Conclusion -- 6.2. Recommendations -- References -- Other Titles in the IBFD Doctoral Series.

Additional Edition: Print version: Ferreira, Vanessa Arruda The Improper Use of Tax Treaties by Contracting States Tax Treaty Dodging (IBFD Doctoral Series Volume 60) Amsterdam : IBFD Publications USA, Incorporated,c2021 ISBN 9789087227210

Language: English

Keywords: Electronic books.

URL: Click to View

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Format: Online-Ressource

Edition: 1. Aufl.

ISBN: 9783841702333 , 3841702333

Note: Lizenzpflichtig. - Vom Verlag als Druckwerk on demand und/oder als E-Book angeboten

Language: Portuguese

URN: urn:nbn:de:101:1-201511271928

URL: https://nbn-resolving.org/urn:nbn:de:101:1-201511271928

URL: https://d-nb.info/1079387455/34

URL: https://www.nea-edicoes.com

UID:

ISBN: 9781786353542

In: Global talent management and staffing in MNEs, Bingley : Emerald, 2016, (2016), Seite 151-165, 9781786353542

In: year:2016

In: pages:151-165

Language: English

Keywords: Aufsatz im Buch

DOI: 10.1108/S1876-066X20160000032006