Das Konzept Des Beneficial Owner Im Internationalen Steuerrecht Der Schweiz
DOWNLOAD
Download Das Konzept Des Beneficial Owner Im Internationalen Steuerrecht Der Schweiz PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Das Konzept Des Beneficial Owner Im Internationalen Steuerrecht Der Schweiz book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Das Konzept Des Beneficial Owner Im Internationalen Steuerrecht Der Schweiz
DOWNLOAD
Author : Beat Baumgartner
language : de
Publisher:
Release Date : 2010
Das Konzept Des Beneficial Owner Im Internationalen Steuerrecht Der Schweiz written by Beat Baumgartner and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Beneficial Ownership In International Tax Law
DOWNLOAD
Author : Angelika Meindl-Ringler
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-06-07
Beneficial Ownership In International Tax Law written by Angelika Meindl-Ringler and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-07 with Law categories.
In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties and in the developing OECD Model reveals that its meaning has changed dramatically over the decades, leading to new interpretations significantly affecting current tax practice and scholarship. This book, dedicated to establishing how beneficial ownership should ideally be interpreted, compares the use and interpretation of benefi-cial ownership, both current and historical, in a wide range of national jurisdictions as well as the EU, ultimately shedding a clearer light than has heretofore been available on the meaning of the term. In her very thorough analysis of the application of beneficial ownership, the author touches on such aspects as the following: – historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model Tax Convention on Income and on Capital; – rules of double taxation conventions; – application of the OECD’s Action Plan on Base Erosion and Profit-Shifting (BEPS); – the problem of so-called ‘white income’; – use of the substance-over-form principle; – attribution-of-income rules; and – the role of agents, nominees, and conduit companies. Specific analysis of the use and interpretation of beneficial ownership in a domestic law and treaty context in numerous jurisdictions – with particular emphasis on the United Kingdom, Australia, the United States, and Germany – is a major feature of the presentation. As a thorough guide to determining whether a person claiming tax treaty benefits is the true owner – and which parties are excluded from treaty benefits and to what extent – this book will be of immeasurable value to lawyers, tax authorities, policymakers, and other professionals working with taxable international transactions of any kind.
Das Konzept Des Beneficial Owner Aus Perspektive Der Oecd
DOWNLOAD
Author : Martin Götze
language : de
Publisher:
Release Date : 2014
Das Konzept Des Beneficial Owner Aus Perspektive Der Oecd written by Martin Götze and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Beneficial Ownership In International Taxation
DOWNLOAD
Author : Kuźniacki, Błażej
language : en
Publisher: Edward Elgar Publishing
Release Date : 2022-08-12
Beneficial Ownership In International Taxation written by Kuźniacki, Błażej and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-12 with Law categories.
This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.
Switzerland In International Tax Law
DOWNLOAD
Author : Xavier Oberson
language : en
Publisher: IBFD
Release Date : 2011
Switzerland In International Tax Law written by Xavier Oberson and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Double taxation categories.
"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Beneficial Ownership In Tax Law And Tax Treaties
DOWNLOAD
Author : Pablo A Hernández González-Barreda
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-05-28
Beneficial Ownership In Tax Law And Tax Treaties written by Pablo A Hernández González-Barreda and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-28 with Law categories.
This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.
Judicial Interpretation Of Tax Treaties
DOWNLOAD
Author : Carlo Garbarino
language : en
Publisher: Edward Elgar Publishing
Release Date : 2016-10-28
Judicial Interpretation Of Tax Treaties written by Carlo Garbarino and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-28 with Business & Economics categories.
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.
Substance In International Tax Law
DOWNLOAD
Author : Florian Navisotschnigg
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2022-08-09
Substance In International Tax Law written by Florian Navisotschnigg and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-09 with Law categories.
The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership). In a thoroughgoing investigation using the practical example of an IP company, the author provides detailed and precise answers to the following questions: What substance is necessary to be entitled to intangible-related returns? What substance is necessary to benefit from preferential IP regimes or no or only nominal tax jurisdictions? What substance is necessary to collect royalties free from withholding taxes? Given the need to agree on a common understanding of substance in international tax law in order to avoid costly tax disputes, this important book is unmatched for the clear light it sheds on the most relevant substance requirements regarding intangibles. It will prove invaluable to tax practitioners and in-house counsel who are dealing with cross-border transactions concerning intangibles.
Aktuelle Fragen Des Schweizerischen Steuerrechts
DOWNLOAD
Author : Daniel de Vries Reilingh
language : de
Publisher: Stämpfli Verlag
Release Date : 2020-03-20
Aktuelle Fragen Des Schweizerischen Steuerrechts written by Daniel de Vries Reilingh and has been published by Stämpfli Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-20 with Law categories.
Das Steuerrecht ist einem rasanten und steten Wandel unterworfen. Eine anlässlich der Emeritierung von Prof. Dr. Urs R. Behnisch am 28. Juni 2019 an der Universität Basel durchgeführte Tagung bot Gelegenheit zur Diskussion ausgewählter aktueller Fragestellungen. Ein Grossteil der Beiträge findet sich in der vorliegenden Festgabe für den Geehrten zusammengetragen. Die Aufsätze decken Themenbereiche aus dem internationalen Steuerrecht (unilaterale Massnahmen, beneficial ownership), dem Unternehmenssteuerrecht (Verlustvortrag bei der Unternehmensnachfolge) und dem Verfahrensrecht (Verhältnis Steuerverfahren/Strafverfahren) ab und geben einen Überblick über wichtige Bundesgerichtsentscheide im interkantonalen Steuerrecht sowie im Bereich der Immobilienbesteuerung.
Der Begriff Des Arbeitgebers Gem Ss Art 15 Abs 2 Lit B Oecd Ma Im Internationalen Steuerrecht Der Ch
DOWNLOAD
Author : Dominique Maria da Silva
language : de
Publisher: Stämpfli Verlag
Release Date : 2019-08-14
Der Begriff Des Arbeitgebers Gem Ss Art 15 Abs 2 Lit B Oecd Ma Im Internationalen Steuerrecht Der Ch written by Dominique Maria da Silva and has been published by Stämpfli Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-14 with Law categories.
- Steuerliche Aspekte grenzüberschreitender kurzfristiger Arbeitnehmertätigkeiten - Begriff des Arbeitgebers gemäss OECD-Musterabkommen In einer globalisierten Welt sind grenzüberschreitende kurzfristige Arbeitnehmertätigkeiten ein alltäglicher Vorgang. Die vorliegende Arbeit befasst sich mit den steuerlichen Aspekten von derartigen grenzüberschreitenden Verhältnissen und berücksichtigt sowohl Verknüpfungen auf national schweizerischer Ebene als auch auf Stufe des internationalen Steuerrechts. Dabei erfolgt eine vertiefte Auseinandersetzung mit dem Begriff des Arbeitgebers gemäss Art. 15 Abs. 2 lit. b OECD-Musterabkommen, welcher einen der zentralen Anknüpfungspunkte betreffend allfällige Steuerfolgen aus einer solchen unselbständigen Erwerbstätigkeit darstellt. Es wird aufgezeigt, dass dieser Arbeitgeberbegriff im Sinne der Monteurklausel in den vergangenen Jahren eine signifikante Entwicklung durchlaufen hat und es werden Lösungsvorschläge für die auch gegenwärtig noch bestehenden, bisher ungeklärten Fragen – insbesondere im Zusammenhang mit grenzüberschreitendem Personalverleih und konzerninternen Mitarbeiterentsendungen – präsentiert.
