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Author : Jasper Bossuyt
Publisher :
ISBN 13 : 9789087227395
Total Pages : pages
Book Rating : 4.2/5 (273 download)
Download or read book The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties written by Jasper Bossuyt and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jasper Bossuyt
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (119 download)
Download or read book The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties written by Jasper Bossuyt and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Rebecca M. Kysar
Publisher :
ISBN 13 :
Total Pages : 59 pages
Book Rating : 4.:/5 (13 download)
Download or read book Interpreting Tax Treaties written by Rebecca M. Kysar and published by . This book was released on 2016 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: The circumstances, if any, that permit non-uniform, or differentiated, treaty interpretation are difficult to define. Generally, a differentiated approach stands in tension with the Vienna Convention's rules of interpretation, which apply a methodology based on plain meaning to all treaties. Yet courts, states, and scholars widely accept the notion that some treaties warrant special interpretive rules. Thus far, however, efforts to justify differentiated treaty interpretation on the grounds of subject matter or treaty purpose have proven inadequate. A more promising avenue is the examination of the objective characteristics shared within a treaty type. One such characteristic, I argue, is the treaty's degree of completeness. Specifically, all else being equal, standalone instruments call for less reliance upon extrinsic materials; interstitial instruments demand more.Applying this insight to the tax treaty context, this Article argues that such instruments should not be viewed as complete; consequently, reference to plain meaning or even the treaty parties' mutual intent is often incoherent. Specifically, I contend that tax treaties are jurisdictional overlays to the parties' tax systems and substantially rely upon domestic law. Tax treaties also are not heavily negotiated and instead borrow from concepts that are embedded in model treaties, domestic law, and other international instruments. The highly complex nature of tax law and the factual situations to which it applies, the connection between revenue collection and state sovereignty, and the necessity to combat tax abuse retrospectively further explain the interstitial nature of treaties. Courts are thus justified in relying upon extrinsic, and at times unilateral, materials in the interpretation of tax treaties.
Author : Juan Angel Becerra
Publisher : IBFD
ISBN 13 : 9087220197
Total Pages : 299 pages
Book Rating : 4.0/5 (872 download)
Download or read book Interpretation and Application of Tax Treaties in North America written by Juan Angel Becerra and published by IBFD. This book was released on 2007 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Richard Xenophon Resch
Publisher : Tredition Gmbh
ISBN 13 : 9783743902084
Total Pages : 516 pages
Book Rating : 4.9/5 (2 download)
Download or read book The Interpretation of Plurilingual Tax Treaties written by Richard Xenophon Resch and published by Tredition Gmbh. This book was released on 2018-12-14 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Stef Weeghel
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041107371
Total Pages : 302 pages
Book Rating : 4.0/5 (411 download)
Download or read book The Improper Use of Tax Treaties:With Particular Reference to the Netherlands and the United States written by Stef Weeghel and published by Kluwer Law International B.V.. This book was released on 1998-03-27 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: "With particular reference to the Netherlands and the United States."--T.p.
Author : Sriram Govind
Publisher : Linde Verlag GmbH
ISBN 13 : 3709410754
Total Pages : 696 pages
Book Rating : 4.7/5 (94 download)
Download or read book Hybrid Entities in Tax Treaty Law written by Sriram Govind and published by Linde Verlag GmbH. This book was released on 2020-09-03 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax treaty law and EU tax law in connection with hybrid entities Hybrid entities have traditionally been used as an avenue for international tax planning, and extending benefits under tax treaties to such entities has been a source of controversy for many years now. Although the OECD Partnership Report provided solid policy footing on this issue, there was still no common legal basis that countries could rely on for such positions. The increasing focus of countries towards the curbing of tax avoidance and abuse involving hybrid mismatch arrangements culminated in a specific action plan in the BEPS Project being dedicated to the design of domestic rules and the development of treaty provisions that would neutralize the tax effects of such arrangements. This volume provides an in-depth analysis of various aspects of this topic. It is divided into two parts – the first dealing exclusively with tax treaty issues arising in connection with hybrid entities and the second dealing with EU tax law issues surrounding hybrid entities. The former part comprises chapters analysing how tax treaties have historically dealt with this issue with a focus on domestic court jurisprudence, the positions in the OECD and the UN Model Conventions, the developments that have come about owing to the BEPS Project, and the impact of several existing measures, regimes, and vehicles on these tax treaty provisions. The latter part comprises chapters on how hybrid entities are dealt with under primary EU law, under various secondary law directives including the newly enacted Anti-Tax Avoidance Directives, and an analysis of policy solutions offered in this direction.
Author : Joanna Wheeler
Publisher : IBFD
ISBN 13 : 9087221231
Total Pages : 449 pages
Book Rating : 4.0/5 (872 download)
Download or read book The Missing Keystone of Income Tax Treaties written by Joanna Wheeler and published by IBFD. This book was released on 2012 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le site d'IBFD indique : "This thesis reveals a fundamental flaw in the OECD Model, namely that it pays no attention to the person who is liable to tax in respect of the income for which treaty benefits are claimed. This "missing keystone" causes two major problems of interpretation. One problem arises if the contracting states attribute the income to different persons; the myriad ways in which such a conflict can occur is illustrated by an extensive comparison of the domestic law of the Netherlands and the United Kingdom in this respect. This missing keystone also causes a disconnection between the two principal conditions for treaty entitlement. The treaty residence of the claimant is based on a general liability to tax in a contracting state, whereas the distributive articles focus on the ownership of the income. Interpretation problems arise if domestic law imposes a tax liability on a person who is not the owner of the income, for example under anti-avoidance legislation or a corporate group regime. In order to eliminate this fundamental flaw, the thesis proposes a "new approach" in which the criterion for treaty entitlement is liability to tax on the income, backed up by substantial connections between the income and the treaty claimant and between the treaty claimant and the residence state. The new approach is tested in various situations, many of them decided cases, and proves to give appropriate policy results while respecting the tax sovereignty of states. The thesis includes a proposal for a re-draft of the OECD Model on this basis."
Author : Nathalie Bravo
Publisher :
ISBN 13 : 9789087225926
Total Pages : pages
Book Rating : 4.2/5 (259 download)
Download or read book A 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:
Author : Michael Lang
Publisher :
ISBN 13 : 9789087225063
Total Pages : pages
Book Rating : 4.2/5 (25 download)
Download or read book Tax Treaty Entitlement written by Michael Lang and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mees Vergouwen
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403509171
Total Pages : 351 pages
Book Rating : 4.4/5 (35 download)
Download or read book The Effect of Directives Within the Area of Direct Taxation on the Interpretation and Application of Tax Treaties written by Mees Vergouwen and published by Kluwer Law International B.V.. This book was released on 2023-07-14 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recognition of the considerable attention in recent years given to the effect of EU directives on tax treaties, this important book for the first time brings a combined public international law and European Union law perspective to bear on certain directives – primarily the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, and the Anti-Tax Avoidance Directives – and their interaction with tax treaties concluded by EU Member States. In this area of direct international taxation, the author examines the effect of tax treaties on both the interpretation and application of directives in depth. In clarifying how directives can affect or are allowed to affect, tax treaties, the book provides detailed analyses of such aspects as the following: status of directives under public international law, including relevant provisions of the Vienna Convention on the Law of Treaties and the OECD Model Tax Treaty; whether national law aimed at implementing a directive may be able to override a tax treaty or may be overridden by such a tax treaty; whether the lex posterior and lex specialis conflict rules under public international law are applicable to conflicts between directives and tax treaties; the role of directives under the interpretative provision of the Vienna Convention on the Law of Treaties, the OECD Model Tax Treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting; legal basis and application of the duty of consistent interpretation to tax treaties; and scope of the primacy of directives with respect to tax treaties. The book offers insightful and well-informed recommendations aimed at aligning the ‘allowed’ effect under public international law and the ‘required’ effect under the laws of the European Union of the directives on tax treaties, with a view to ensuring that directives affect tax treaties in such a way that tax treaties cannot prevent achievement of the result of a directive. The analysis is based primarily on legal doctrines, literature, and case law of the CJEU, ICJ, and arbitral tribunals. As a highly informative and closely reasoned guide that offers clear perspectives on resolving any conflict that may arise between a directive and a tax treaty, this book will be of inestimable value for tax practitioners and advisers, judges, policymakers, tax authorities, and academics whose work involves tax treaties concluded by EU Member States.
Author : Richard K. Gardiner
Publisher : Oxford University Press, USA
ISBN 13 : 0199669236
Total Pages : 577 pages
Book Rating : 4.1/5 (996 download)
Download or read book Treaty Interpretation written by Richard K. Gardiner and published by Oxford University Press, USA. This book was released on 2015 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rules of treaty interpretation codified in the 'Vienna Convention on the Law of Treaties' now apply to virtually all treaties, in an international context as well as within national legal systems, where treaties have an impact on a large and growing range of matters. The rules of treaty interpretation differ somewhat from typical rules for interpreting legal instruments and legislation within national legal systems. Lawyers, administrators, diplomats, and officials at international organisations are increasingly likely to encounter issues of treaty interpretation which require not only knowledge of the relevant rules of interpretation, but also how these rules have been, and are to be, applied in practice. Since the codified rules of treaty interpretation came into decree, there is a considerable body of case-law on their application. This case-law, combined with the history and analysis of the rules of treaty interpretation, provides a basis for understanding this most important task in the application of treaties internationally and within national systems of law. Any lawyer who ever has to consider international matters, and increasingly any lawyer whose work involves domestic legislation with any international connection, is at risk nowadays of encountering a treaty provision which requires interpretation, whether the treaty provision is explicitly in issue or is the source of the relevant domestic legislation. This fully updated new edition features case law from a broader range of jurisdictions, and an account of the work of the International Law Commission in its relation to interpretative declarations. This book provides a guide to interpreting treaties properly in accordance with the modern rules.
Author : Michael Lang
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041198571
Total Pages : 402 pages
Book Rating : 4.0/5 (411 download)
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.
Author : Malgosia Fitzmaurice
Publisher : Cambridge University Press
ISBN 13 : 1108495885
Total Pages : 427 pages
Book Rating : 4.1/5 (84 download)
Download or read book Treaties in Motion written by Malgosia Fitzmaurice and published by Cambridge University Press. This book was released on 2020-06-25 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book examines treaty law from the angle of types of motion, combining theory with practical examples and empirical data.
Author : Joel Slemrod
Publisher :
ISBN 13 : 9780472103386
Total Pages : 361 pages
Book Rating : 4.1/5 (33 download)
Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion
Author : Emer de Vattel
Publisher :
ISBN 13 :
Total Pages : 668 pages
Book Rating : 4.A/5 ( download)
Download or read book The Law of Nations written by Emer de Vattel and published by . This book was released on 1856 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Antonin Scalia
Publisher : West Publishing Company
ISBN 13 : 9780314275554
Total Pages : 0 pages
Book Rating : 4.2/5 (755 download)
Download or read book Reading Law written by Antonin Scalia and published by West Publishing Company. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this groundbreaking book, Scalia and Garner systematically explain all the most important principles of constitutional, statutory, and contractual interpretation in an engaging and informative style with hundreds of illustrations from actual cases. Is a burrito a sandwich? Is a corporation entitled to personal privacy? If you trade a gun for drugs, are you using a gun in a drug transaction? The authors grapple with these and dozens of equally curious questions while explaining the most principled, lucid, and reliable techniques for deriving meaning from authoritative texts. Meanwhile, the book takes up some of the most controversial issues in modern jurisprudence. What, exactly, is textualism? Why is strict construction a bad thing? What is the true doctrine of originalism? And which is more important: the spirit of the law, or the letter? The authors write with a well-argued point of view that is definitive yet nuanced, straightforward yet sophisticated.
