Paris : Organisation for Economic Co-operation and Development, c2003
Book — 126 p. ; 23 cm
Restricting the entitlement to treaty benefits
Treaty characterisation issues arising from E-Commerce: report adopted by the Committee on Fiscal Affairs
Issues arising under Article 5 (Permanent Establishment) of the Model Tax Convention
This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital. The first considers how to address situations where it would seem inappropriate to grant the benefits of tax treaties. The second examines the characterization of various types of electronic commerce payments under tax conventions. The third provides background for changes made to the Commentary on Article 5
Introduction.- African States and the Evolution of the Regime of the Area and the Common Heritage of Mankind.- African States and Delimitation of the Common Heritage of Mankind Area.- The Legal Status of the Area: Common Heritage of Mankind and African States.- Africa and Part XI of Law of the Sea Convention (LOSC) 1982 Provisions, as Amended by the 1994 Implementation Agreement.- African States and the Institutions of the Common Heritage of Mankind Regime in the Area.- African States: The System of Mining of the Common Heritage of Mankind Resources in the Area.- Participation of African States in Deep Seabed Mining of the Common Heritage of Mankind Resources in the Area: Problems and Prospects.- General Conclusion.
(source: Nielsen Book Data)
This book seeks to fill a gap in the existing literature by examining the role of African States in the development and establishment of the regime of the deep seabed beyond national jurisdiction (the Area) and the concept of the Common Heritage of Mankind. (source: Nielsen Book Data)
At a time when the international community is focusing on the difficult problems of conflict and development in the nations of the African continent, this volume presents an important collection of current and essential documents. It provides a ready reference to often hard-to-find documents and statutes for scholars, researchers, and policy makers working on issues involving the people and nations of Africa. (source: Nielsen Book Data)
Book — 1 online resource (xvi, 562 pages,  pages of plates) : map, illustrations
1. A treaty system: The Revolutionary War years ; Treaties of peace after the Revolution ; Treaty-making procedures under the Constitution ; Confirming the procedures : other treaties in the 1790s
2. Instruments of federal policy: Testing the treaty system : 1800 to the War of 1812 ; A position of dominance : the War of 1812 and after ; Indian removal and the debate about treaty making ; The removal period in the North ; Patterns in treaty making ; Treaties in the expanding West ; The Civil War decade
3. Deterioration: The end of treaty making ; Treaty substitutes ; The collapse of the treaty system
4. Renewal : the twentieth century: Treaties in the new century ; Treaties before the Supreme Court ; Treaty-rights activism.
American Indian affairs are much in the public mind today--hotly contested debates over such issues as Indian fishing rights, land claims, and reservation gambling hold our attention. While the unique legal status of American Indians rests on the historical treaty relationship between Indian tribes and the federal government, until now there has been no comprehensive history of these treaties and their role in American life. Francis Paul Prucha, a leading authority on the history of American Indian affairs, argues that the treaties were a political anomaly from the very beginning. The term "treaty" implies a contract between sovereign independent nations, yet Indians were always in a position of inequality and dependence as negotiators, a fact that complicates their current attempts to regain their rights and tribal sovereignty. Prucha's impeccably researched book, based on a close analysis of every treaty, makes possible a thorough understanding of a legal dilemma whose legacy is so palpably felt today. (source: Nielsen Book Data)
Second edition revised and augmented containing all treaties registered before December fifteenth, 1927. - [Geneva, Switzerland] : [League of Nations],  [Getzville, New York] : William S. Hein & Company, 
London ; New York : Kluwer Law International, c2002.
Book — xiv, 704 p. ; 25 cm.
Section One: An Overview of International Taxation. I. Objectives of global tax systems. II. International tax conflicts and double taxation. III. Double tax treaties. IV. Domestic tax systems. V. International offshore financial centres. VI. Anti-avoidance measures. VII. International tax planning. VIII. Structure of the book. IX. Suggested further reading. Section Two: Principles of International Tax Law. I. International tax law. II. Interpretation of tax treaties. III. Some legal decisions on treaty interpretations. IV. Applicability of tax treaties. V. Model Tax Conventions. VI. Multilateral tax agreements. VII. Suggested further reading. Section Three: Model Tax Conventions on Double Tax Avoidance. I. OECD Model Convention on Income and Capital. II. UN Model Convention. III. US Model Convention. IV. Articles in Model Conventions. V. Bilateral tax treaties. VI. Suggested further reading. Section Four: Impact of Domestic Tax Systems. I. Introduction. II. Tax residence or fiscal domicile. III. Source of income or gain. IV. Basis of tax computation. V. Treatment of tax losses. VI. Tax consolidation rules (`group taxation'). VII. Passive income. VIII. Foreign tax relief. IX. Suggested further reading. Section Five: International Offshore Financial Centres (`IOFC'). I. General. II. What is a tax haven. III. The role of offshore financial centres. IV. How to choose an International Offshore Financial Centre. V. Examples of intermediary entities. VI. Major offshore financial centres. VII. Current issues and developments in the use of offshore financial centres. VIII. Suggested further reading. Section Six: Anti-Avoidance Measures. I. General. II. Judicial anti-avoidance doctrines. III. Anti-treaty shopping measures. V. Thin capitalisation. VI. Transfer pricing. VII. Some other anti-avoidance measures. VIII. Anti-avoidance and international tax planning. IX. Suggested further reading. Section Seven: Basic Principles of International Tax Planning. I. International tax planning. II. International tax structures. III. Tax planning for cross-border transactions - some examples. IV. International tax planning for expatriate individuals. V. Avoidance of economic double taxation of dividends. VI. Advance tax rulings. VII. Suggested further reading. Section Eight: Some Current Issues in International Taxation. I. Electronic commerce. II. Cross-border computer software payments. III. Technical services and assistance. IV. Attribution of income to permanent establishments. V. Treatment of exchange gains and losses. VI. Triangular cases. VII. Partnerships. VIII. Financial instruments. IX. Harmful tax competition. X. Suggested further reading. Section Nine: International Tax Glossary. Exhibits: Model Tax Treaties. OECD Model Tax Convention on Income and Capital (April 29, 2000). United Nations Model Tax Convention (1980). United States Model Income Tax Convention (September 20, 1996). Index.
(source: Nielsen Book Data)
The taxation of international economic activities presents two essential considerations: revenues must be shared equitably by the nations involved, and those nations must be able to enforce their domestic tax laws. Starting from these requirements of reciprocity and enforcement, Roy Rohatgi, an Arthur Andersen veteran with decades of experience, explains in this book the practical issues affecting international taxation of business income and capital gains. Unlike many books on this complex subject, his approach does not examine the tax perspective of any one country, but proceeds from an identification and analysis of the basic principles of the subject. (source: Nielsen Book Data)
Alphen aan den Rijn, The Netherlands : Kluwer Law International B. V., 
Book — xxiv, 424 pages ; 25 cm.
General rules and principles concerning the interpretation of tax treaties
Beneficial ownership in the OECD model
A domestic law meaning of beneficial ownership?
Beneficial ownership in EU legislation
Other aspects to consider in determining the meaning of beneficial ownership
Specific approaches to beneficial ownership and their particularities
How should beneficial ownership ideally be interpretted?
"[This book] compares the use and interpretation of beneficial ownership, both current and historical, in a wide range of national jurisdictions and the EU. 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 is a book dedicated to establishing how beneficial ownership should ideally be interpreted ultimately shedding a clearer light than has heretofore been available on the meaning of the term...[Topics include]: 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 the context of a domestic law and treaty in numerous jurisdictions - with particular emphasis on the United Kingdom, Australia, the United States and Germany - is a major feature of the presentation. Furthermore, a comprehensive coverage of how the concept of beneficial ownership has developed over the past half-century is discussed."-- Back cover.
Book — 1 online resource (xviii, 299 pages) : illustrations.
""Contents""; ""Foreword""; ""Acknowledgments""; ""Introduction""; ""Chronology""; ""Abbreviations""; ""Illustrations ""; ""1 Aboriginalâ€?Hudson's Bay Company Relations before 1800""; ""2 The Selkirk Treaty, 1817""; ""3 Precedents from Early Eastern Treaties""; ""4 The Rupertsland Transfer: Expanding the Dominion of Canada""; ""5 Precedents from Treaties 1, 2, and 3""; ""6 Saskatchewan on the Eve of Treaties""; ""7 Qu'Appelle Treaty, or Treaty 4""; ""8 Lake Winnipeg Treaty, or Treaty 5""; ""9 Treaties at Forts Carlton and Pitt, or Treaty 6""; ""10 Treaty 8""; ""11 Treaty 10""
Bounty and Benevolence draws on a wide range of documentary sources to provide a rich and complex interpretation of the process that led to these historic agreements. The authors explain the changing economic and political realities of western Canada during the nineteenth and early twentieth centuries and show how the Saskatchewan treaties were shaped by long-standing diplomatic and economic understandings between First Nations and the Hudson's Bay Company. Bounty and Benevolence also illustrates how these same forces created some of the misunderstandings and disputes that arose between the First Nations and government officials regarding the interpretation and implementation of the accords. (source: Nielsen Book Data)
With the increased mobility and interdependence brought on by globalisation, governments can no longer deal effectively with what were traditionally regarded as « domestic issues unless they cooperate among themselves. International law may once have been a sort of inter-state law concerned mostly with relations between states, but it now looks increasingly inside state borders and has become, to a large degree, a trans-governmental law. While this creates significant challenges even for highly-unified « nation-states, the challenges are even greater for federations in which powers have been divided up between the central government and federated states. What roles should central governments and federated states play in creating and implementing this new form of governance? Using the Canadian federation as its starting point, this case study illustrates a range of factors to be considered in the appropriate distribution of treaty powers within a federation. Professor Cyr also shows how -- because it has no specific provisions dealing with the distribution of treaty powers -- the Canadian constitution has « organically developed a tight-knit set of rules and principles responding to these distributional factors. This book is therefore both about the role of federated states in the current world order and an illustration of how organic constitutionalism works. (source: Nielsen Book Data)