Non Discrimination In European And Tax Treaty Law
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The Principle Of Non Discrimination In International And European Tax Law
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Author : Niels Bammens
language : en
Publisher: IBFD
Release Date : 2012
The Principle Of Non Discrimination In International And European Tax Law written by Niels Bammens and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Conflict of laws categories.
The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed.
Non Discrimination In European And Tax Treaty Law
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Author : Kasper Dziurdź
language : en
Publisher:
Release Date : 2015
Non Discrimination In European And Tax Treaty Law written by Kasper Dziurdź and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Aufsatzsammlung categories.
Non Discrimination In European And Tax Treaty Law
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Author :
language : en
Publisher:
Release Date : 2015
Non Discrimination In European And Tax Treaty Law written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Non Discrimination In Tax Treaty Law And World Trade Law
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Author : Kasper Dziurdź
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-07-23
Non Discrimination In Tax Treaty Law And World Trade Law written by Kasper Dziurdź 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 2019-07-23 with Law categories.
Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; the MFN and NT rules under the GATT and GATS; the meaning of ‘likeness’ and ‘less favourable treatment’; claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin capitalisation rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and integrating a justification defence into any stage of a non-discrimination analysis. The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model. Drawing on over a half-century of case law in both areas of practice, this comprehensive study of the non-discrimination rules under WTO law and international tax law will be invaluable in systematically solving cases of tax discrimination under Article 24 of the OECD Model and putting forward arguments at any stage of a WTO analysis. Policymakers will benefit from the author’s clear explanation of how national law should comply with international obligations. Also, taxpayers’ advisers will proceed confidently in claims of tax treaty discrimination, and academics will discover an incomparable overview and analysis of anti-discrimination rules in international trade law and double taxation conventions.
Non Discrimination And Trade In Services
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Author : Catherine A. Brown
language : en
Publisher: Springer
Release Date : 2017-05-02
Non Discrimination And Trade In Services written by Catherine A. Brown and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-02 with Law categories.
This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements. The book examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services./div
Non Discrimination In Tax Treaties
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Author : Pasquale Pistone
language : en
Publisher:
Release Date : 2016
Non Discrimination In Tax Treaties written by Pasquale Pistone and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Recoge: 1: Nationality Non-Discrimination and Article 24 OECD Model: Perennial Issues, Recent Trends and New Approaches - 2: Non-Discrimination on the Basis of Nationality in IIAs: A Latin American Tax Perspective - 3: Interest Deduction Limitations: When To Apply Articles 9 and 24(4) of the OECD Model? - 4: Revisiting the Application of the Capital Ownership Non-Discrimination Provision in Tax Treaties - 5: Non-Discrimination in Tax Treaties – Art. 24(4) and (5) OECD MC: A Russian Approach to Tax Treaty Interpretation - 6: Non-Discrimination and Harmful Tax Competition under WTO Law and Article 24 of the OECD Model - 7: Non-Discrimination: Can the EU Learn from the OECD Model Convention and Vice Versa? - 8: Non-Discrimination à la Cour: The ECJ’s (Lack of) Comparability Analysis in Direct Tax Cases - 9: Discriminatory Taxation and the European Convention on Human Rights.
The Impact Of Tax Treaties And Eu Law On Group Taxation Regimes
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Author : Bruno da Silva
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-07-11
The Impact Of Tax Treaties And Eu Law On Group Taxation Regimes written by Bruno da Silva 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 2016-07-11 with Law categories.
Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individually? Taxation affects business decisions, including location, the form in which business is carried out, and the efficient allocation of company resources. Disparities – differences arising from the interaction of different tax systems – and obstacles – distortions created by domestic legislation arising from differences between domestic and cross-border situations – both become more acute when a business chooses to set up or acquire other companies, thus forming a group, usually operating in multiple jurisdictions. Responding to such ever more common developments, this book is the first in-depth analysis of how tax treaties and EU law influence group taxation regimes. Among the issues and topics covered are the following: – analysis of the different tax group regimes adopted by different countries; – advantages and disadvantages of a variety of models; – application of the non-discrimination provision of Article 24 of the OECD Model Tax Convention to group taxation regimes; – application of the fundamental freedoms of the TFEU to group taxation regimes following the three-step approach adopted by the EU Court of Justice; – uncertainty raised by the landmark Marks & Spencer case, its interpretation and consequences to other group taxations regimes; – interrelations between tax treaties and EU Law in the context of tax groups; and – per-element approach. The analysis considers concrete examples as well as relevant case law. With its analysis of the standards required by the two sets of norms (tax treaties and EU law) and their interaction, particularly in terms of non-discrimination, this book sheds clear light on ways to overcome the disparities and obstacles inherent in group taxation regimes. As a thorough survey of the extent to which the interpretation of tax treaties and EU law affect group taxation regimes, this book has no peers. All taxation professionals, whether working in EU Member States or in EU trading partners, will appreciate its invaluable insights and guidance.
The Principle Of Non Discrimination In International And European Tax Law
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Author : Niels Bammens
language : en
Publisher:
Release Date : 2011
The Principle Of Non Discrimination In International And European Tax Law written by Niels Bammens and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
Taxation Of Intercompany Dividends Under Tax Treaties And Eu Law
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Author : Guglielmo Maisto
language : en
Publisher: IBFD
Release Date : 2012
Taxation Of Intercompany Dividends Under Tax Treaties And Eu Law written by Guglielmo Maisto and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Corporations categories.
This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of "dividends" in the OECD Model Convention and the meaning of the concept of "beneficial owner" as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed. Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.
Tax Treaty Interpretation
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2001-12-19
Tax Treaty Interpretation written by Michael Lang 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 2001-12-19 with Business & Economics categories.
Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.