Lang / Pistone Source versus Residence

Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives
Erscheinungsjahr 2008
ISBN: 978-90-411-4881-0
Verlag: Wolters Kluwer
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 388 Seiten, Web PDF

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 today’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 highlight the most relevant interpretation and attendant

application problems. In addition they’ll suggest how such rules should be

modified and examine possible alternatives.

Autoren/Hrsg.

Lang, Michael

Pistone, Pasquale

Fachgebiete

• Rechtswissenschaften Steuerrecht