בחרו את שפת העמוד:
שפה נוכחית
כניסה עם גוגל
כניסה עם פייסבוק
Triangular cases
להגדלת הטקסט להקטנת הטקסט- ספר
This book explores the application of bilateral income tax treaties in situations involving more than two countries, focusing on the fundamental concepts of treaty application.
| כותר |
Triangular cases : the application of bilateral income tax treaties in multilateral situations / Emily Fett. |
|---|---|
| מהדורה |
1st ed. |
| מוציא לאור |
Amsterdam, The Netherlands : IBFD |
| שנה |
[2014] |
| הערות |
Includes bibliographical references (pages [839]-870). Thesis submitted to the University of Amsterdam in fulfilment of the requirements for the degree of Doctor of Laws (PhD), Degree awarded on 13 June 2013. |
| הערת תוכן ותקציר |
Intro -- Title Page -- Copyright Page -- Abstract -- Acknowledgements -- Table of Contents -- Part I: Introduction -- Chapter 1: Introduction -- 1.1. Introduction -- 1.2. Background and outline of triangular cases -- 1.2.1. PE triangular cases -- 1.2.1.1. The residence state's obligation to provide relief -- 1.2.1.2. The PE state and the non-discrimination principle -- 1.2.1.3. Limitation of the source state's taxing rights -- 1.2.1.4. Underlying causes of the issues arising in PE triangular cases -- 1.2.1.5. Potential solutions -- 1.2.1.6. Extension of treaty benefits to PEs -- 1.2.2. Dual resident triangular cases -- 1.2.3. Reverse PE triangular cases -- 1.2.4. Reverse dual resident triangular cases -- 1.2.5. Variations on the basic triangular cases -- 1.3. Scope and assumptions -- 1.4. Conclusion -- Part II: PE Triangular Cases -- Chapter 2: PE Triangular Cases and Specific Categories of Income -- 2.1. Introduction -- 2.2. Tax treatment in the absence of income tax treaties -- 2.3. Applicable tax treaties -- 2.4. Passive income -- 2.4.1. Dividends -- 2.4.2. Interest -- 2.4.3. Royalties -- 2.5. Business profits -- 2.5.1. Sub-PE triangular cases -- 2.5.2. Business income arising from activities of artistes and sportsmen (article 17) -- 2.6. Income from immovable property -- 2.6.1. Income considered "business profits" under domestic law -- 2.6.1.1. Whether the income will be business profits for treaty purposes -- 2.6.1.2. Whether the income is "dealt with" in another article of the treaty -- 2.6.2. Income not considered business profits -- 2.6.3. Overview -- 2.6.4. Policy considerations -- 2.7. Income from shipping, inland waterways transport and air transport -- 2.8. Capital gains -- 2.8.1. Capital gains from the alienation of immovable property -- 2.8.2. Capital gains from the alienation of movable property of a PE. 2.8.3. Capital gains from the alienation of ships or aircraft operated in international traffic -- 2.8.4. Capital gains from the alienation of shares in a real estate company (and similar cases) -- 2.8.5. Capital gains from the alienation of other property -- 2.9. Other income -- 2.10. Conclusions -- Chapter 3: Double Taxation Relief in the Residence State -- 3.1. Introduction -- 3.1.1. Methods of relieving double taxation -- 3.2. Residence state's ability to fully relieve double taxation -- 3.2.1. Assessing the extent of unrelieved double taxation in multilateral situations -- 3.2.2. Factors relevant to both the credit and exemption methods -- 3.2.2.1. Relative tax rates -- 3.2.2.2. Relief in the PE state -- 3.2.3. Additional factors relevant where the residence state uses the credit method -- 3.2.3.1. Domestic credit limitations -- 3.2.3.2. Ability to carry forward (or back) excess credits -- 3.2.3.3. Impact of losses -- 3.2.4. Conclusion -- 3.3. Potential obligation to provide dual relief -- 3.3.1. Dutch case law -- 3.3.2. Relief provisions of the OECD Model -- 3.3.3. Interaction between tax treaties -- 3.3.4. Relief available under domestic law -- 3.3.4.1. Situations where there is a domestic exemption -- 3.3.4.2. Situations where domestic law provides for credit relief -- 3.3.4.3. Conclusions -- 3.3.5. Calculation of treaty credit relief by reference to domestic law -- 3.3.6. Minimum requirement set by treaty relief measures -- 3.3.7. Both treaties provide for the same method of relief -- 3.3.8. Overview -- 3.3.9. Potential solutions -- 3.4. Conclusions -- Chapter 4: The PE State and the Non-Discrimination Principle -- 4.1. Introduction -- 4.2. The need for relief in the PE state and potential sources of relief obligation -- 4.2.1. The need for relief in the PE state -- 4.2.2. Potential sources of relief obligation -- 4.2.2.1. Domestic law. 4.2.2.2. European law -- 4.2.2.3. The treaty between the PE state and the source state -- 4.2.2.4. The treaty between the residence state and the PE state -- 4.3. The PE non-discrimination principle and double taxation relief -- 4.3.1. Introduction to article 24(3) -- 4.3.2. Obligation to extend unilateral relief to PEs -- 4.3.3. Obligation to extend treaty relief to PEs -- 4.3.3.1. Preliminary analysis -- 4.3.3.2. Comparison entity's eligibility for treaty benefits -- 4.3.3.3. Arguments against extending treaty relief to PEs -- 4.3.3.4. Conclusions -- 4.3.4. Comparison entity's eligibility for treaty benefits in special circumstances -- 4.3.4.1. Partnerships -- 4.3.4.2. LOB provisions -- 4.3.5. Amount of credit relief -- 4.3.5.1. The first limitation: Tax imposed in the source state -- 4.3.5.2. The second limitation: Tax that could be imposed in the source state if the PE-S treaty applied -- 4.3.5.3. Inconsistency between the limitations -- 4.3.5.4. Appropriate limitation to apply -- 4.3.6. Relief in sub-PE triangular cases -- 4.3.7. Comparison between article 24(3) and non-discrimination principles of EU law -- 4.4. Conclusions -- Chapter 5: Limitation of the Source State's Taxing Rights -- 5.1. Introduction -- 5.2. Whether source state taxation should be subject to the conditions of the PE-S treaty -- 5.2.1. Potential impact of applying PE-S treaty conditions in the source state -- 5.2.2. Why states agree to restrictions on their taxing rights under treaties -- 5.2.2.1. To eliminate double taxation -- 5.2.2.2. To allocate taxing jurisdiction -- 5.2.2.3. To facilitate international trade and investment -- 5.2.2.4. To prevent tax evasion -- 5.2.2.5. The reciprocity principle -- 5.2.2.6. Conclusions -- 5.2.3. The role of the residence concept in tax treaties -- 5.2.3.1. The residence concept in early treaties. 5.2.3.2. Reasons for confining treaty benefits to residents -- 5.2.3.3. Difficulties in determining residence for treaty purposes -- 5.2.3.4. Declining factual basis for corporate residence -- 5.2.3.5. Source role of corporate taxation in an international context -- 5.2.3.6. Conclusions -- 5.2.4. The PE concept and the taxation of PEs -- 5.2.4.1. The existence of a PE -- 5.2.4.2. Taxation under domestic laws -- 5.2.4.3. Quasi-resident status of PEs under tax treaties -- 5.2.4.4. Importance of the differing legal nature of subsidiaries and PEs -- 5.2.4.5. Whether the existing PE threshold is appropriate for treaty eligibility -- 5.2.4.6. Conclusions -- 5.2.5. Separate entity approach to attributing profit to PEs -- 5.2.5.1. Historical development -- 5.2.5.2. The AOA -- 5.2.5.3. The AOA for financial institutions and financial assets -- 5.2.5.4. Implications of the AOA -- 5.2.6. Tax avoidance considerations -- 5.2.6.1. Treaty shopping: The current landscape -- 5.2.6.2. Potential for treaty shopping through PEs -- 5.2.7. Impact of EU law -- 5.3. Whether taxation in the source state should be subject to the conditions of the R-S treaty -- 5.3.1. Potential impact of not applying R-S treaty conditions in the source state -- 5.3.2. Conditions for availability of treaty benefits -- 5.3.3. Whether source state taxation should be subject to multiple treaty restrictions -- 5.3.4. Conclusions -- 5.4. Conclusions -- Chapter 6: Potential Solutions -- 6.1. Introduction -- 6.1.1. Overview of issues arising in PE triangular cases under the existing framework -- 6.1.1.1. Unrelieved double taxation -- 6.1.1.2. Applicable treaty conditions in the source state -- 6.1.1.3. Potential dual relief obligation in the residence state -- 6.2. Underlying issues and introduction to possible solutions -- 6.2.1. Overlap between treaty source rules. 6.2.2. Hybrid nature of the PE concept -- 6.2.3. Bilateral nature of tax treaties -- 6.3. Treat PEs more like resident persons for treaty purposes -- 6.4. Treat PE concept as a source concept and resolve overlap in sourcing rules -- 6.4.1. Preventing taxation in the PE state -- 6.4.1.1. Operation of provision preventing taxation in the PE state -- 6.4.1.2. Assessment of this potential solution -- 6.4.2. Preventing taxation in the source state -- 6.4.2.1. Operation of provision preventing taxation in the source state -- 6.4.2.2. Assessment of this potential solution -- 6.4.3. Conclusions -- 6.5. Multilateral treaties -- 6.5.1. Existing multilateral treaties -- 6.5.1.1. The Nordic Convention -- 6.5.1.2. The CARICOM Convention -- 6.5.1.3. The Andean Convention -- 6.5.1.4. The EU Parent-Subsidiary Directive -- 6.5.2. Possible multilateral treaty solutions -- 6.5.3. Advantages of a multilateral treaty -- 6.5.4. Practical limitations -- 6.6. Conclusions -- Chapter 7: Extending Treaty Benefits to PEs -- 7.1. Introduction -- 7.2. Overview of existing treaty provisions and proposals -- 7.2.1. The Belgium-France Income Tax Treaty (1964) -- 7.2.2. IFA Cahiers "The Taxation of Enterprises with Permanent Establishments Abroad" (1973) -- 7.2.3. The France-Italy Income and Capital Tax Treaty (1989) -- 7.2.4. The Ruding Report (1992) -- 7.2.5. The OECD Triangular Cases Report (1992) -- 7.2.6. Avery Jones' proposal: Provisions included in all three treaties (1999) -- 7.2.7. Zhai's proposal: Indirect treaty entitlement for PEs (2009) -- 7.2.8. Wheeler's proposal: "The Missing Keystone of Income Tax Treaties" (2011) -- 7.2.9. Instances where treaty benefits have been claimed on behalf of a PE -- 7.2.9.1. Commerzbank -- 7.2.9.2. Crown Forest Industries -- 7.2.10. Conclusions -- 7.3. Approaches to extending treaty benefits to PEs -- 7.3.1. Direct treaty entitlement. 7.3.2. Indirect treaty entitlement. |
| סדרה |
IBFD Doctoral Series |
| היקף החומר |
1 online resource (577 pages) |
| שפה |
אנגלית |
| שנת זכויות יוצרים |
©2014 |
| מספר מערכת |
997010704456605171 |
תצוגת MARC
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