Fundamental Issues And Practical Problems In Tax Treaty Interpretation
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Fundamental Issues And Practical Problems In Tax Treaty Interpretation
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Author : Michael Schilcher
language : en
Publisher:
Release Date : 2008
Fundamental Issues And Practical Problems In Tax Treaty Interpretation written by Michael Schilcher and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Conflict of laws categories.
This volume deals in Part I with general principles of tax treaty interpretation, including many general issues of international law and especially treaty law. Part II is dedicated to specific tax treaty provisions that trigger particularly interesting interpretation questions. Part III is concerned with situations in which states disagree on the interpretation of tax treaties.
Judicial Interpretation Of Tax Treaties
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Author : Carlo Garbarino
language : en
Publisher:
Release Date : 2016
Judicial Interpretation Of Tax Treaties written by Carlo Garbarino and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Doble imposición categories.
"[This] book focuses on how domestic courts interpret and apply the OECD Commentary to the 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. Key features:a detailed and structured introduction to the main issues of tax treaties; ideal for practitioners requiring a grounding in the functioning of tax treaty law; concise summaries of the relevant issues, cases, and problems for each discrete chapter; and offers a basic 'globalized' handbook that is missing in the current literature about judicial application of tax treaties."--
Tax Treaty Interpretation
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Author : Sergio André Rocha
language : en
Publisher:
Release Date : 2022-11-28
Tax Treaty Interpretation written by Sergio André Rocha and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-11-28 with categories.
Because the normative concepts referred to in tax treaties are susceptible to contextual variation, the rules embedded in such treaties cannot be applied without interpretation. In this incomparable book, an internationally known tax law practitioner and scholar draws on decades of knowledge-gathering to present a deeply evolved general theory of tax treaty interpretation, thoroughly discussing the starting points and elements of interpretation that should be considered by all stakeholders in the field of international taxation. In the course of his rigorous commentary, the author invokes the established canons that apply to the interpretation of tax treaties, including the Vienna Convention on the Law of Treaties and the OECD and UN Model Conventions. He presents a detailed investigation of the implications for tax treaty interpretation of such topics and issues as the following: essential concepts such as "context" and "qualification"; evolution of international taxation from bilateralism to multilateralism; specific interpretation issues raised by bilateral tax treaties; economic crises as drivers for changes in international taxation rules; the OECD/G-20 BEPS project; digitalization of the economy; pandemic, war, and deglobalization; interpretation of international treaties versus interpretation of domestic laws; and interpretation of double tax conventions in countries that are not OECD members. In the absence of a declaration of international tax principles, this book's in-depth analysis of the theory of interpretation of international tax treaties--given the risks of interpreting treaties with different jurisdictions and different languages--will ensure an appropriate understanding of the current context of international taxation, providing practitioners and policymakers with a fully informed background that will guide the interpretation of any international tax treaty.
The Law And Practice Of Singapore Income Tax
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Author : Soy Yoong Pok
language : en
Publisher:
Release Date : 2014
The Law And Practice Of Singapore Income Tax written by Soy Yoong Pok and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Income tax categories.
International Tax Policy And Double Tax Treaties
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Author : Kevin Holmes
language : en
Publisher: IBFD
Release Date : 2007
International Tax Policy And Double Tax Treaties written by Kevin Holmes and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Double taxation categories.
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
The Interpretation Of Plurilingual Tax Treaties
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Author : Richard Xenophon Resch
language : en
Publisher: Tredition Gmbh
Release Date : 2018-12-14
The Interpretation Of Plurilingual Tax Treaties written by Richard Xenophon Resch and has been published by Tredition Gmbh this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-14 with Taxation categories.
RICHARD X. RESCH THE INTERPRETATION OF PLURILINGUAL TAX TREATIES Based on an analysis of 3,844 tax treaties, the Vienna Convention on the Law of Treaties and its Commentaries (VCLT), and case law of various domestic and international courts. The current orthodoxy maintains that courts are not required to compare all language texts of a plurilingual treaty but may rely on a single one for cases of routine interpretation. This view is erroneous, in violation of the VCLT, and the source of treaty misapplication; taxpayers are ill-advised to pay attention only to the text in their own language. In daily practice, the issue is of great relevance: almost three-quarters of the well over 3,000 concluded tax treaties are plurilingual. The BEPS MLI escalates complexity because it modifies a large number of treaties having texts in various languages. This study aims to (1) help diminish treaty misapplication through abandonment of the current orthodoxy, (2) show that sole reliance on prevailing texts is available as a pragmatic alternative in line with the VCLT, and (3) provide policy recommendations how residual cases may be eliminated. To support these goals, this study seeks to provide conclusive arguments and useful data to policy makers, treaty negotiators, judges, practitioners, and scholars. Its analysis of all tax treaty final clauses is intended to help both taxpayers and courts interpreting tax treaties in practice. The general arguments presented in this book are however not limited to tax treaties, since similar issues play a role in the interpretation of other treaties, for example, in the field of foreign investment regulation.
Interpretation And Application Of Tax Treaties In North America
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Author : Juan Angel Becerra
language : en
Publisher: IBFD
Release Date : 2007
Interpretation And Application Of Tax Treaties In North America written by Juan Angel Becerra and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Canada categories.
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
Introduction To The Law Of Double Taxation Conventions
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Author : Michael Lang
language : en
Publisher: Linde Verlag GmbH
Release Date : 2021-04-01
Introduction To The Law Of Double Taxation Conventions written by Michael Lang and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-01 with Law categories.
The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
Judicial Interpretation Of Tax Treaties
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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 Law 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.
Time And Tax Issues In International Eu And Constitutional Law
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Author : Werner Haslehner
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2018-12-20
Time And Tax Issues In International Eu And Constitutional Law written by Werner Haslehner 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 2018-12-20 with Law categories.
Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.