Current Tax Treaty Issues 50th Anniversary of the International Tax Group.

Mostrar otras versiones (1)

This book presents a unique and detailed insight into the most controversial issues which may be found in the tax treaty context.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Maisto, Guglielmo
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2020.
Colección:EC and International Tax Law Ser.
Temas:
Double taxation.
Double imposition.
Double taxation
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Title
  • Copyright
  • Acknowledgements
  • Foreword
  • Chapter 1: A History of the International Tax Group
  • 1.1. Introduction
  • 1.2. The background scene in the 1970s
  • 1.3. Communication
  • 1.4. Collaboration
  • 1.5. Topics
  • 1.6. Appendices
  • Part One: Treaty Policy and General Considerations
  • Chapter 2: Writing Tax Treaty History
  • 2.1. Introduction
  • 2.2. How?
  • 2.2.1. Publications of international organizations
  • 2.2.2. Archives of international organizations
  • 2.2.3. Treaty practice
  • 2.2.4. Country tax history
  • 2.2.5. Significant persons
  • 2.2.6. Language and legal culture
  • 2.3. Why?
  • 2.3.1. Applying the law
  • 2.3.2. Developing tax policy
  • 2.3.3. Matching with theories
  • 2.3.4. Historiography
  • 2.4 Where are we with tax treaty history?
  • Chapter 3: International Tax Policy and International Tax Institutions: Never the Twain?
  • 3.1. Introduction
  • 3.2. The beginning: League of Nations 1920-1946
  • 3.2.1. 1920-1928
  • 3.2.2. 1929-1946
  • 3.3. Snapshots 1946-1990
  • 3.3.1. United Nations 1946-1954
  • 3.3.2. OEEC/OECD 1954-1990
  • 3.3.3. International Monetary Fund 1944-1990
  • 3.3.4. United Nations 1967-1990
  • 3.4. The new international tax world? OECD, Global Forum on Transparency, Inclusive Framework, UN, IMF, 1991-2020
  • 3.4.1. Politics
  • 3.4.2. Economics and international tax policy
  • 3.4.3. Transition from business as usual to new, larger and combined projects
  • 3.4.4. Convergence and emergence of international tax institutions
  • 3.4.5. A new international tax order?
  • Chapter 4: Four Comparisons of Tax Litigation between the Netherlands and the UK
  • 4.1. Introduction
  • 4.2. Administrative law or not
  • 4.3. The meaning of "binding"
  • 4.3.1. Common law: United Kingdom
  • 4.3.2. Civil law: Netherlands
  • 4.3.3. A comparison
  • 4.4. Burden of proof
  • 4.5. The use of supplementary materials in interpreting the law
  • 4.5.1. Netherlands
  • 4.5.1.1. Interpreting tax treaties
  • 4.5.2. United Kingdom
  • 4.5.3. Comparison
  • Chapter 5: Preservation Principle
  • 5.1. Introduction
  • 5.2. Status of discussions about the Preservation Principle
  • 5.2.1. Japan
  • 5.2.2. United States and Canada
  • 5.2.3. Other countries
  • 5.3. Analysis of Preservation Principle in general
  • 5.3.1. Introduction
  • 5.3.2. Dualism and monism
  • 5.3.3. Hierarchical rank of income tax treaties
  • 5.3.4. Three related but different interpretation issues of income tax treaties
  • 5.3.4.1. Introduction
  • 5.3.4.2. Three issues identified
  • 5.3.4.3. First Issue: Direct taxing power
  • 5.3.4.3.1. Introduction
  • 5.3.4.3.2. Countries having the view that income tax treaties have no direct taxing power
  • 5.3.4.3.2.1. Grouping of legal grounds
  • 5.3.4.3.2.2. Constitutional reasons
  • 5.3.4.3.2.3. Legislative reasons
  • 5.3.4.3.2.4. Other reasons
  • 5.3.4.3.3. France has a unique position
  • 5.3.4.4. Second Issue: Exclusively relieving

Ejemplares similares