Book
xv, 283 p. ; 25 cm.
  • Part 1 Double Taxation: Occurrence of double taxation. Rationale for the avoidance of double taxation. Avoidance of double taxation. Part 2 Tax treaties: History and purpose. Structure. Part III Improper Use of Tax Treaties: The concept of improper use of tax treaties. Treaty shopping and other perceived improper use of tax treaties. Part IV Efforts to Combat Improper Use of Tax Treaties: Interpretation - application of substance over form principles. Provisions in or based on domestic legislation. Treaty provisions. Part V Conclusion and Recommendations.
  • (source: Nielsen Book Data)9789041107374 20160528
This reference work presents a detailed and comprehensive study of the improper use of tax treaties. The author provides a brief overview of both the occurrence and avoidance of double taxation and analyzes the history, purpose and structure of tax treaties, with particular attention to the relation between the treaty subject and treaty object, and the concept of beneficial ownership. The concept of the improper use of tax treaties is explored, specifically in the context of the abuse of rights doctrine, the purpose of tax treaties, and the expectations and policy objectives of contracting states. Finally, the book deals with the phenomenon of treaty shopping, other perceived improper uses of tax treaties, and the efforts to combat this. The latter are categorized in interpretation and application of substance over form principles, and domestic legislation and treaty provisions, in particular limitation on benefit provisions.
(source: Nielsen Book Data)9789041107374 20160528
Law Library (Crown)
Book
xvii, 264 p. ; 25 cm.
  • Preface. Tax competition: What (if anything) to do about it?-- H.J. Ault. Problems of categorising income for tax treaty purposes-- J.F.A. Jones. Arm's length -- How long?-- H. Hamaekers. The principle of statute-based taxation in Japan: Trends in scholars' opinions and case law-- H. Kaneko. The abolition of joint taxation: The Swedish experience-- G. Lindencrona. The history of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport-- G. Maisto. Harmful tax competition and the future of financial centres in the European Union-- J. Malherbe. Taxation of cross-border interest flows: Japanese responses-- Y. Masui. Has the European Court of Justice any interest in tax expenditure?-- N. Mattsson. The impact of trade agreements on tax systems-- P.R. McDaniel. A brief look at the early history of the unintegrated corporate and individual income taxes in the USA-- J.K. McNulty. Source rule in Japanese taxation: Some experience of intangible assets-- T. Murai. More on the definition of `source' in the German-Swedish tax treaty-- L. Muten. International coordination of tax treaty interpretation and application-- K. van Raad. The Norwegian Supreme Court and its `365-day' rule-- A.A. Skaar. International tax aspects of Swedish reorganisations-- B. Wiman. Index.
  • (source: Nielsen Book Data)9789041198419 20160528
Professor Dr. H.C. Klaus Vogel turned 70 in December 2000. For his students, colleagues and friends all around the world he has been not only a teacher and academic, but also a researcher and mentor, and this occasion provided the opportunity to honour him with a Festschrift. This celebratory volume, with contributions in German and in English, is published under the title "Staaten und Steuern" (States and Taxes) by C.F. Muller Verlag in Heidelberg. With the permission of the publisher, the present volume contains the English language contributions as a separate publication.
(source: Nielsen Book Data)9789041198419 20160528
Green Library
Book
xvii, 264 p. ; 25 cm.
  • Preface. Tax competition: What (if anything) to do about it?-- H.J. Ault. Problems of categorising income for tax treaty purposes-- J.F.A. Jones. Arm's length -- How long?-- H. Hamaekers. The principle of statute-based taxation in Japan: Trends in scholars' opinions and case law-- H. Kaneko. The abolition of joint taxation: The Swedish experience-- G. Lindencrona. The history of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport-- G. Maisto. Harmful tax competition and the future of financial centres in the European Union-- J. Malherbe. Taxation of cross-border interest flows: Japanese responses-- Y. Masui. Has the European Court of Justice any interest in tax expenditure?-- N. Mattsson. The impact of trade agreements on tax systems-- P.R. McDaniel. A brief look at the early history of the unintegrated corporate and individual income taxes in the USA-- J.K. McNulty. Source rule in Japanese taxation: Some experience of intangible assets-- T. Murai. More on the definition of `source' in the German-Swedish tax treaty-- L. Muten. International coordination of tax treaty interpretation and application-- K. van Raad. The Norwegian Supreme Court and its `365-day' rule-- A.A. Skaar. International tax aspects of Swedish reorganisations-- B. Wiman. Index.
  • (source: Nielsen Book Data)9789041198419 20160528
Professor Dr. H.C. Klaus Vogel turned 70 in December 2000. For his students, colleagues and friends all around the world he has been not only a teacher and academic, but also a researcher and mentor, and this occasion provided the opportunity to honour him with a Festschrift. This celebratory volume, with contributions in German and in English, is published under the title "Staaten und Steuern" (States and Taxes) by C.F. Muller Verlag in Heidelberg. With the permission of the publisher, the present volume contains the English language contributions as a separate publication.
(source: Nielsen Book Data)9789041198419 20160528
Law Library (Crown)
Book
xxi, 422 p. ; 25 cm.
  • Acknowledgements. Abbreviations. Table of Cases. 1. Introduction. 2. The Taxation of Inter-Corporate Cross-Border Dividend. 3. The Interaction between Different Legal Systems of International Tax Law. 4. Different Dividend Concepts in International Tax Law. 5. Dividend-Distributing Entities. 6. Dividend-Stripping and the Dividend-Generating Relationship. 7. Fictive Distributions as Dividend. 8. Dividend-Classification of Economic Benefits from Corporations to their Shareholders in the Form of Transfer Prices. 9. The Classification of Return on Debt-Equity Hybrids. 10. The Classification of Interest in Thin Capitalization Situations. 11. The Classification of Liquidation Distributions. 12. Concluding Remarks. Bibliography. Index.
  • (source: Nielsen Book Data)9789041197658 20160528
The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including payments made under dividend-stripping arrangements, fictitious profit distributions, economic benefits in the context of transfer pricing, returns on debt-equity hybrids, interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law, including tax treaties, European tax law and the domestic tax law of Finland, Germany, Sweden and the United States.
(source: Nielsen Book Data)9789041197658 20160528
Law Library (Crown)
Book
xxii, 192 p. ; }c25 cm.
  • Preface. Table of Cases. Abbreviations. Introduction. 1. International Direct Tax Distortions and the Global Economy. 2. Sovereignty and Jurisdiction-- 3. International Tax Non-discrimination. 4. Treaty Shopping and the Extra-Territorial Enforcement of Revenue Laws: Problems of International Tax Evasion and Avoidance. 5. The Need for Tax Co-ordination: the Relations of the European Community and Member States with the Rest of the World. 6. Conclusion. Index.
  • (source: Nielsen Book Data)9789041197030 20160528
This work examines the role of global economic change and the concepts of State sovereignty and jursidiction in the creation and elimination of direct tax barriers to international trade and investment. Taking into account these fundamental elements, this study of the problems created by such barriers to trade addresses a number of specific international tax issues and aims to suggest practical solutions to the problems of direct tax distortions.
(source: Nielsen Book Data)9789041197030 20160528
Law Library (Crown)
Book
xii, 207 p. ; 25 cm.
  • Preface. 1. The Phenomenon of Foreign Direct Investment. 2. General Principles of International Taxation. 3. Establishing a Foreign Investment. 4. Operating a Foreign-Invested Undertaking. 5. Taxing Foreign Investment in the 21st Century. Bibliography. Index.
  • (source: Nielsen Book Data)9789041197412 20160528
As barriers to international trade and investment are eliminated, taxation becomes an increasingly important consideration in foreign investment decisions. This book describes the many different ways in which national tax rules and international tax principles affect foreign direct investment decisions, and examines their impact on the establishment and operation of foreign-invested projects. The study focuses on tax provisions, in both host and home countries, which have the greatest impact upon foreign direct investment, and looks at the role of tax treaties, the methods of relieving double taxation and of countering tax avoidance. It looks at the application of these rules to specific foreign direct investment situations and examines the impact of taxation upon the establishment and operation of foreign-invested projects. It concludes by examining some of the latest developments in international taxation, such as the growing concern over harmful tax competition, and attempts to suggest how the international tax system, as it affects foreign direct investment, may evolve as the 21st century begins. The book should be a valuable guide to tax practitioners and executives of multinational enterprises, and should be a useful reference work for students of international taxation.
(source: Nielsen Book Data)9789041197412 20160528
Law Library (Crown)
Book
xix, 391 p. ; 25 cm.
  • I. Corporate Taxation and the EC Treaty. II. A Theoretical Approach to Company Taxation in Common Markets. III. The U.S. Federal System: Institutional Choice for the Case of Company Taxation. IV. The Legislative Process in the EC Regarding Corporate Tax Harmonization: Malfunctions and Institutional Disabilities. V. Other Forms of Legislative Process: 'Intergovernmental Cooperation' in the EC. VI. Negative Integration and Direct Application of ECTreaty Provisions to Company Taxes. The Role of the European Court in theField of Company Taxation. VII. Further Consequences of Negative Integration: The Role of 'Soft-Law' in the Context of the Commission's Tax Policy. Summary and Conclusions. Bibliography. Table of Cases. Index.
  • (source: Nielsen Book Data)9789041196903 20160528
The corporate-tax policy of the European Commission has proved one of the major failures in the history of the European Community. Despite efforts by the Commission throughout the 30 years of its existence, and pressure from the business community, little progress has been made in harmonizing corporate taxation in the EU; the Commission's proposals have almost always been turned down at the Council level. Yet harmonization is a crucial step in establishing a common market in Europe. This examination of the efforts of the European Commission to achieve harmonization bases its analysis on the study of theoretical economic models of corporate-tax systems which meet the requirements of a common market and avoid economic inefficiencies, and on an examination of the US federal tax system. Through the examination of theoretical models as well as practical examples, the author studies why repeated attempts at harmonization have failed and concludes that they must take into account not only economic aspects, but also political and legal factors. Harmonization of corporate taxation is not only a legislative exercise; other institutions, such as the EC Court, have an important role to play in the harmonization process, as the US federal experience suggests. The book concludes with a model for corporate-tax harmonization which takes into account both economic theory and the realities of the political and legal process.
(source: Nielsen Book Data)9789041196903 20160528
Law Library (Crown)
Book
146 p. ; 25 cm.
Law Library (Crown)
Book
xxiv, 424 pages ; 25 cm.
  • General rules and principles concerning the interpretation of tax treaties
  • Beneficial ownership in the OECD model
  • Scholarly discussion
  • Country reports
  • 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.
Law Library (Crown)
Book
xxiii, 328 pages : illustrations ; 25 cm.
  • Fundamentals and objective
  • Source taxation of business profits according to the OECD model
  • Source taxation of business profits from a national point of view of Germany, the US and the BRIC states
  • Cross-country analysis of the OECD and national PE concepts and the rules on the attribution of business income
  • Reform proposals with regard to the PE definition and the attribution of business profits
  • Final conclusion in the form of theses.
"The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE definition and the allocation of profits between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specific source taxation rules, focusing on possible tax system changes and offering reform proposals. Ensuring the taxable implications of the various rules upon country-specific PE concepts, the author's treatment covers such issues and topics as the following: the PE definition of the OECD MC and from the perspective of selected countries; allocation of business profits under the authorised OECD approach (AOA); avoidance of PE status; implementation of a service PE proposal; construction site PEs established by subcontractors; existence of an agency PE; and the OECD project on base erosion and profit sharing (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualification conflicts, thus reinforcing his detailed discussion of source taxation rules of business profits and relevant case law in Germany, the United States, and the BRIC states. This book discusses qualification conflicts of PE taxation in cross-border cases and analyses risks of double and non-taxation and increasing complexity. There is also a checklist detailing how companies can avoid unintentionally setting up a PE."-- Back cover.
Law Library (Crown)
Book
xxx, 461 pages : illustrations ; 25 cm.
  • Introduction
  • Overview of international taxation
  • Examples of country tax systems
  • Manufacturing
  • Procurement companies
  • Distribution and regional sales companies
  • Shipping and air transport
  • Value added tax
  • Customs duties and tariffs
  • The digital economy
  • Social security taxes
  • Tax incentives
  • taxation issues for dividends and profit distributions
  • Taxation issues for funding and interest flows
  • Group restructures and taxation issues for capital gains
  • R&D and intellectual property
  • Treasury and in-house banking companies
  • Group insurance companies : captive insurance
  • Taxation issues for mergers and acquisitions
  • Acquisitions and sale and purchase agreements
  • Tax due diligence for mergers and acquisitions
  • Asset leasing
  • Derivatives : options, forwards and swaps
  • Interest deductions in subsidiaries and thin capitalism
  • Tax havens and controlled foreign corporations rules
  • Introduction to transfer pricing
  • Transfer pricing issues for manufacturing and distribution
  • Intangibles and transfer pricing
  • Intra-group services and transfer pricing
  • Loan financing, interest payments and transfer pricing
  • General Conclusions
  • Case studies
  • Appendices.
Law Library (Crown)
Book
xv, 408 pages ; 25 cm.
  • Introduction
  • The scpe 'Ratione Personas'
  • The scope 'Ratione Materiae'
  • Carry-over of balance sheet values, provisions reserves and losses
  • The combat of tax avoidance under the merger directive
  • The avoidance of double taxation under the merger directive
  • Proposal for the Amendment of the merger directive
  • Overall conclusion.
"The book, 'Shortcomings in the EU Merger Directive', offers solutions for dealing with issues arising out of the shortcomings in the European Union (EU) Merger Directive (adopted in 1990 with the aim of eliminating the tax obstacles to cross-border restructuring operations, while simultaneously safeguarding the financial interests of EU Member States). In spite of the amendments and the European Court of Justice?s (ECJ) interpretations of its provisions, various shortcomings remain. Most of these pitfalls exist where the Directive conflicts with higher (EU) law (the fundamental freedoms and the general principles of EU law). Now, more than twenty years later, there is a heightened interest in tax harmonisation, while drawing reference from the ECJ's significantly developed case-law in the field of direct taxation and learning from the issues that have emerged with the implementation of the Directive in the Member States."--Publisher's website.
Law Library (Crown)
Book
xxvi, 572 pages ; 25 cm.
  • Historical Development
  • Tax Treaty Interpretation
  • General Framework of Article 21
  • Income from Immovable Property
  • Business Profits
  • Profits from Shipping, Inland Waterways and Air Transport
  • Dividends
  • Interest
  • Capital Gains
  • Income from Employment
  • Summary and Conclusions
  • Appendix : Suggested Amendments to the OECD Model and Commentaries.
Bilateral tax treaties are often, to a greater or lesser extent, based on the OECD Model. Among the distributive rules with respect to taxation of income which are laid down in Chapter III of that model, Article 21 assigns the tax jurisdiction in respect of "other income"--Understood to mean items of income which are not dealt with in other provisions of the tax treaty - to the residence state in accordance with the main rule underlying the OECD Model, thus ensuring that no income falls outside the scope of the treaty. This study provides a comprehensive analysis of Article 21 of the OECD Model. In extensive detail, and with reference to case law from a number of jurisdictions and to statements of various authorities and official documents, the author shows how Article 21 operates in relation to the other distributive rules of the OECD Model and bilateral tax treaties based thereon. The analysis considers such items of income as the following in relation to Article 21 : income from immovable property ; business profits ; profits from shipping, inland waterways transport, and air transport ; dividends, interest, and royalties ; capital gains ; and income from employment. In addition, the author examines the significance of the OECD Commentaries for the interpretation of tax treaties, the "other income" article in other model conventions, and notable deviations from Article 21 among bilateral tax treaties. An appendix offers well-grounded recommendations on how to potentially amend the wording of Article 21 and the related commentary and how the application of the article can be improved. Although underexposed in the tax law literature heretofore, the "other income" article raises important international taxation issues that remain problematic or unresolved. Tax lawyers, government officials, and other interested professionals will find here a penetrating analysis that goes a long way towards clarifying the characterisation of income that resists the standard categories defined in tax treaties."
Law Library (Crown)
Book
xxi, 299 pages ; 25 cm.
  • A supplemental expenditure tax / Victor Thuronyi
  • IFRS and the structural features of an income tax law / Peter Harris
  • IFRS any good for tax? / Milena Hrdinkova
  • Allowances for corporate equity / Geerten M.M. Michielse, Ruud de Mooij & Charlotte Van Peteghem
  • Designing anti-base-erosion rules for developing countries : challenges and solutions / Thomas Dubut
  • The troubling role of tax treaties / Kim Brooks & Richard Krever
  • International standards, base erosion and developing countries / Ana Paula Dourado
  • Exchange of information in developing countries / Wendela van den Brink
  • The VAT and customs treatment of the mining industry in Sub-Saharan Africa / Alain Charlet
  • VAT design and some lessons from Victor / Alan Schenk
  • Using anti-money laundering measures to improve tax compliance / Emmanuel Mathias & Gianluca Esposito.
Law Library (Crown)

15. Tax simplification [2015]

Book
xxx, 346 pages : illustrations ; 25 cm.
  • Why'd you have to go and make things so complicated? / Joel Slemrod
  • A contemporary approach to tax complexity : polycentrism in an increasingly international tax environment / Frank H. Pedersen
  • Tax complexity and symbolic power / Lynne Oats & Gregory Morris
  • Measuring tax complexity / David Ulph
  • An integrated approach to the economic measurement of the costs of tax complexity / Binh Tran-Nam
  • Paying taxes : the global picture : an index to encourage tax reform and the development of good tax systems / Andrew Packman & Neville Howlett
  • The paying taxes report : will it guide tax system simplification? / Sharon Smulders
  • Measuring tax compliance costs : evidence from Australia / Philip Lignier, Chris Evans & Binh Tran-Nam
  • Measuring tax complexity : analytical framework and evidence for individual income tax preferences for Canada / Marco Lugo & Francois Vaillancourt
  • Administering tax complexity versus simplicity / Kristin E. Hickman
  • Tax complexity : a necessary evil? / Michael Walpole
  • Exploring individual taxpayers' perceptions of tax complexity : a pilot study / Kudakwashe M.M. Muli & Theuns Steyn
  • Six degrees of graduation : law and economics of variable sanctions / Alex Raskolnikov
  • Some cautions regarding tax simplification / J. Clifton Fleming Jr
  • The office of tax simplification and its complexity index / John Whiting, Jeremy Sherwood & Gareth Jones
  • Managing tax complexity : the institutional framework for tax policy-making and oversight / Judith Freedman
  • Oversight mechanisms and administrative responses to tax complexity in the United States / John Hasseldine
  • Pathways for tax policy and administration : institutions and simplicity : an Australian perspective / Michael D'Ascenzo
  • Simplified small business tax regimes in developing countries : empirical evidence of use and abuse / Jacqueline Coolidge & Fatih Yilmaz.
Law Library (Crown)
Book
xxx, 414 pages ; 25 cm.
  • Legal interpretation of tax law : a reflection on methods and issues / Richard Krever & Robert F. van Brederode
  • Legal interpretation of tax law : Australia / Richard Krever & Peter Mellor
  • Legal interpretation of tax law : Brazil / Luís Eduardo Schoueri
  • Legal interpretation of tax law : China / Dongmei Qiu
  • Legal interpretation of tax law : the European Union / Robert F. van Brederode & Tom O'Shea
  • Legal interpretation of tax law : Germany / Caroline Heber & Christian Sternberg
  • Legal interpretation of tax law : Hong Kong / Andrew Halkyard
  • Legal interpretation of tax law : Italy / Carlo Garbarino
  • Legal interpretation of tax law : Japan / Yoshihiro Masui
  • Legal interpretation of tax law : Russian Federation / Danil V. Vinnitskiy
  • Legal interpretation of tax law : Republic of South Africa / Robert C. Williams
  • Legal interpretation of tax law : United States / Steve R. Johnson.
Law Library (Crown)
Book
xvi, 240 pages ; 25 cm.
  • The relationship between the rule of reason, the standard of reasonableness and proportionality in search of fairness
  • American legislation and the US Supreme Court
  • International jurisdictions and proportionality and reasonable standards of review (the ICJ, the ECHR, and the WTO)
  • A European Union law (the European Court of Justice).
Law Library (Crown)
Book
xxvi, 580 pages ; 25 cm.
  • Rationales for tax incentive rules
  • EU and WTO legal regimes of tax incentive
  • Basic criteria for defining a tax incentive
  • The distinctive importance of tax selectivity
  • Administrative and judicial review of tax incentives
  • Remedy rules
  • Interactions between EU and WTO rules on tax incentives
  • Perspectives and proposals for a multi-level regulation of tax incentives.
Law Library (Crown)
Book
xx, 341 pages : illustrations ; 25 cm.
  • Introduction
  • The importance of tax treaties for developing countries
  • UN Model Convention : the model for developing countries
  • Empirical analysis : taking stock of the provisions in the tax treaties of East African LDCs
  • Improving the UN model
  • Conclusion.
Law Library (Crown)
Book
xxviii, 443 pages : illustrations ; 25 cm.
Law Library (Crown)

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