Buch, Englisch, Band 20, 388 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 717 g
Buch, Englisch, Band 20, 388 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 717 g
Reihe: Eucotax Series on European Tax
ISBN: 978-90-411-2763-1
Verlag: Wolters Kluwer
One of the major objectives of tax treaties has been the avoidance of
international double taxation. This is generally accomplished through the
agreement of each country to limit, in specified situations set out in double
tax treaties, its right to tax income earned from its territory by residents
of another country.
The OECD Model Tax Treaty, other model conventions, and the bilateral treaties
drafted in accordance with these models, allocate the taxing rights between
the state of source and the state of residence. The source rules for income
taxation are determined by Articles 6 through 21 of the OECD Model Convention.
These rules are the product of a rather long history and it seems difficult to
justify the scope of some in todayand#8217;s world. Courts, tax administrators, and
practitioners are confronted with a growing number of interpretation and
application problems. In a globalized world with ever-increasing cross-border
streams of income such problems command more and more attention.
This book is designed to analyze the allocation rules of the OECD Model Tax
Convention and its equivalents in bilateral tax treaties. The distinguished
contributors to the work examine the justification for these rules - as well
as their scope and#8211; and highlight the most relevant interpretation and attendant
application problems. In addition theyand#8217;ll suggest how such rules should be
modified and examine possible alternatives.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
Preface Chapter 1 Income from Immovable Property (Article 6 OECD
Model Convention) Ekkehart Reimer Chapter 2 Business Profits
(Article 7 OECD Model Convention) Reuven S. Avi-Yonah and Kimberly A.
Clausing Chapter 3 Shipping, Inland Waterways Transport and
Air Transport (Article 8 OECD Model Convention) Guglielmo Maisto
Chapter 4 Notes on Guglielmo Maisto’s Paper on Article 8 OECD Model
Convention Alexander Hemmelrath Chapter 5 Dividends (Article 10
OECD Model Convention) Stef van Weeghel Chapter 6 Discussion of
Stef van Weeghel’s Paper on Article 10 OECD Model Convention
Marjaana Helminen Chapter 7 Interest (Article 11 OECD Model
Convention) Robert Danon Chapter 8 Royalties (Article 12 OECD
Model Convention) Niv Tadmore Chapter 9 Capital Gains (Article
13 OECD Model Convention) Stefano Simontacchi Chapter 10
Discussion of Stefano Simontacchi’s Paper on Article 13 OECD Model Convention
Richard Krever Chapter 11 Income from Employment (Article 15 OECD
Model Convention) Robert Waldburger Chapter 12 Directors’ Fees
(Article 16 OECD Model Convention) Rainer Prokisch Chapter 13
Artistes and Sportsmen (Article 17 OECD Model Convention) Daniel Sandler
Chapter 14 Discussion of Daniel Sandler’s Paper on
Article 17 OECD Model Convention Dick Molenaar Chapter 15
Pensions (Article 18 OECD Model Convention) Eric C.C.M. Kemmeren
Chapter 16 Government Service (Article 19 OECD Model Convention)
Pasquale Pistone Chapter 17 Students (Article 20 OECD Model
Convention) Luc De Broe Chapter 18 Other Income (Article 21 OECD
Model Convention) Alexander Rust Chapter 19 Discussion of
Alexander Rust’s Paper on Article 21 OECD Model Convention Frank
Pötgens and Alexander Bosman Index
