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The Interpretation And Application Of The Preamble And Article 61 Of The Oecd Multilateral Instrument In The Context Of North American Tax Treaty Networks
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Book Synopsis The Interpretation and Application of the Preamble and Article 6(1) of the OECD Multilateral Instrument in the Context of North American Tax Treaty Networks by : J.A. Becerra
Download or read book The Interpretation and Application of the Preamble and Article 6(1) of the OECD Multilateral Instrument in the Context of North American Tax Treaty Networks written by J.A. Becerra and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the influence, if any, of the Preamble and article 6(1) of the OECD Multilateral Instrument (MLI), with particular focus on the extent to which they will modify the interpretation and application of the existing tax treaties in Canada, Costa Rica and Mexico.
Book Synopsis A Practical Approach to Determine the Influence of the OECD Multilateral Instrument on North American Tax Treaty Networks by : J.A. Becerra
Download or read book A Practical Approach to Determine the Influence of the OECD Multilateral Instrument on North American Tax Treaty Networks written by J.A. Becerra and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the practical influence of the OECD Multilateral Instrument (MLI), with particular focus on the extent to which it will modify, if at all, and affect the interpretation and application of the existing tax treaties of selected North American countries, i.e. Canada, Mexico and the United States.
Book Synopsis The OECD Multilateral Instrument for Tax Treaties by : Michael Lang
Download or read book The OECD Multilateral Instrument for Tax Treaties written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. This book analyses the MLI, which was signed by over seventy jurisdictions on 7 June 2017. The topics covered include: • the procedural mechanisms on how the new measures to prevent base erosion and profit shifting (BEPS) will interact with and complement existing tax treaties; • the scope of the MLI in order to ascertain which tax treaties and taxes are covered; • the interpretation of terms used in the MLI and the relationship between the languages used in the MLI and in the particular tax treaties; • the implementation of the minimum standard through the MLI, as well as how states can exercise various options offered by the MLI and reserve the right not to apply certain provisions of the MLI; • the legal consequences of the exercise of options and reservations for the other states; • the notification procedure through which states declare their choices; and • the possibilities and procedure for withdrawal from the obligations entered into upon signing the MLI. Finally, the book discusses whether the mechanism of the MLI can serve as a role model for future changes to the OECD Model Convention. The book incorporates the analyses of leading scholars and practitioners dealing with international tax matters. Critical insights are offered for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.
Book Synopsis The Impact of the New Preamble on the Interpretation of Old and New Treaties and on the Policy of Abuse Prevention by : J.S. Schwarz
Download or read book The Impact of the New Preamble on the Interpretation of Old and New Treaties and on the Policy of Abuse Prevention written by J.S. Schwarz and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the effect of the new preamble to tax treaties introduced into existing tax treaties by the OECD Multilateral Instrument and in tax treaties that follow the OECD and UN Models (2017) with regard to preventing abuse, by reference to relevant case law.
Book Synopsis MULTILATERAL INSTRUMENT FOR UPDATING THE TAX TREATY NETWORK. by : NATHALIE. BRAVO
Download or read book MULTILATERAL INSTRUMENT FOR UPDATING THE TAX TREATY NETWORK. written by NATHALIE. BRAVO and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Action Plan on Base Erosion and Profit Shifting by : OECD
Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Book Synopsis Tax Treaty Interpretation by : Michael Lang
Download or read book Tax Treaty Interpretation written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2001-12-19 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Judicial Interpretation of Tax Treaties by : Carlo Garbarino
Download or read book Judicial Interpretation of Tax Treaties written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2016-10-28 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports by : OECD
Download or read book OECD/G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports written by OECD and published by OECD Publishing. This book was released on 2016-08-26 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Book Synopsis International Business Taxation by : Sol Picciotto
Download or read book International Business Taxation written by Sol Picciotto and published by Praeger. This book was released on 1992-03-02 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.
Book Synopsis Guide to Foreign and International Legal Citations by :
Download or read book Guide to Foreign and International Legal Citations written by and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Formerly known as the International Citation Manual"--p. xv.
Book Synopsis Negotiating Free-trade Agreements by : Walter Goode
Download or read book Negotiating Free-trade Agreements written by Walter Goode and published by . This book was released on 2009 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Aarhus Convention written by and published by . This book was released on 2014 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: United Nations publication sales no. E.13.II.E.3"--Page 4 of cover.
Book Synopsis Promoting Access to Medical Technologies and Innovation - Intersections between Public Health, Intellectual Property and Trade by : World Intellectual Property Organization
Download or read book Promoting Access to Medical Technologies and Innovation - Intersections between Public Health, Intellectual Property and Trade written by World Intellectual Property Organization and published by WIPO. This book was released on 2013 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study has emerged from an ongoing program of trilateral cooperation between WHO, WTO and WIPO. It responds to an increasing demand, particularly in developing countries, for strengthened capacity for informed policy-making in areas of intersection between health, trade and IP, focusing on access to and innovation of medicines and other medical technologies.
Author :United Nations. Office of the High Commissioner for Human Rights Publisher : ISBN 13 : Total Pages :584 pages Book Rating :4.:/5 (319 download)
Book Synopsis Realizing the Right to Development by : United Nations. Office of the High Commissioner for Human Rights
Download or read book Realizing the Right to Development written by United Nations. Office of the High Commissioner for Human Rights and published by . This book was released on 2013 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is devoted to the 25th anniversary of the United Nations Declaration on the Right to Development. It contains a collection of analytical studies of various aspects of the right to development, which include the rule of law and good governance, aid, trade, debt, technology transfer, intellectual property, access to medicines and climate change in the context of an enabling environment at the local, regional and international levels. It also explores the issues of poverty, women and indigenous peoples within the theme of social justice and equity. The book considers the strides that have been made over the years in measuring progress in implementing the right to development and possible ways forward to make the right to development a reality for all in an increasingly fragile, interdependent and ever-changing world.
Book Synopsis Policy Framework for Investment by : OECD
Download or read book Policy Framework for Investment written by OECD and published by OECD Publishing. This book was released on 2006-05-11 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on good practices from OECD and non-OECD countries, the Framework proposes a set of questions for governments to consider in ten policy fields as critically important for the quality of a country’s environment for investment.
Book Synopsis An Explanatory Guide to the Nagoya Protocol on Access and Benefit-sharing by : Thomas Greiber
Download or read book An Explanatory Guide to the Nagoya Protocol on Access and Benefit-sharing written by Thomas Greiber and published by IUCN. This book was released on 2012 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt:
