Tax Treaty Entitlement

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This book takes a timely and detailed look at crucial areas concerning the entitlement to tax treaties.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Lang, Michael
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2019.
Colección:WU Ser.
Temas:
Double taxation > Treaties > Congresses.
Double imposition > Conventions > Congrès.
Double taxation
Acceso en línea:Texto completo

MARC

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040 |a EBLCP  |b eng  |c EBLCP  |d YDX  |d REDDC  |d OCLCO  |d OCLCF  |d OCLCO  |d OCLCQ  |d OCLCO  |d OCLCL 
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035 |a (OCoLC)1151199388 
050 4 |a K4474.8  |b .S737 2019 
082 0 4 |a 343.04  |2 23 
049 |a UAMI 
100 1 |a Lang, Michael. 
245 1 0 |a Tax Treaty Entitlement  |h [electronic resource]. 
260 |a Amsterdam :  |b IBFD Publications USA, Incorporated,  |c 2019. 
300 |a 1 online resource (297 p.). 
490 1 |a WU Ser. ;  |v v.11 
500 |a Description based upon print version of record. 
505 0 |a Cover -- Title -- Copyright -- Preface -- Chapter 1: The Relevance of the Preamble for Treaty Entitlement -- 1.1. Introduction -- 1.2. The legal status of the preamble for interpretation -- 1.2.1. The legal status of the preamble in treaty interpretation -- 1.2.2. The legal status of the preamble in tax treaty law interpretation -- 1.3. Stated objectives of tax treaties in the new preamble -- 1.3.1. Elimination of double taxation -- 1.3.2. Avoidance of treaty abuse -- 1.3.2.1. Without creating opportunities for non-taxation or reduced taxation -- 1.3.2.2. Tax evasion -- 1.3.2.3. Tax avoidance 
505 8 |a 1.3.2.4. Treaty-shopping arrangements -- 1.4. Conclusion -- Chapter 2: The Application of the Principal Purpose Test under Tax Treaties -- 2.1. The background and design of the principal purpose test -- 2.1.1. PPT and recent OECD/G20 and OECD developments -- 2.1.2. The background to the PPT rule -- 2.1.3. The tax avoidance situations at which the PPT is aimed -- 2.1.4. The design of the principal purpose test -- 2.2. The objective and subjective elements of abuse under the PPT -- 2.2.1. "Any arrangement or transaction" -- 2.2.2. "A benefit" under the tax treaty 
505 8 |a 2.2.3. The subjective element: "One of the principal purposes" -- 2.2.4. "Object and purpose of the relevant provisions" -- 2.3. Procedural aspects of application of the PPT and its legal consequences -- 2.3.1. Standard of proof and allocation of burden -- 2.3.2. Lack of legal consequences under the PPT -- 2.3.3. Separate legal rule or interpretative tool -- 2.4. Conclusions -- Chapter 3: Limitation on Benefits Clauses: Limiting the Entitlement to Treaty Benefits -- 3.1. Introduction -- 3.2. Objective of limitation on benefits clauses and their history 
505 8 |a 3.2.1. Objective of limitation on benefits clauses: The countering of treaty shopping -- 3.2.2. Historical background and recent developments -- 3.3. Mechanism and structure of a limitation on benefits clause -- 3.3.1. Limiting the entitlement to treaty benefits -- 3.3.2. Tests of a limitation on benefits clause -- 3.3.3. Scope, legal consequences and procedural aspects -- 3.4. Comparison of detailed and simplified limitation on benefits clauses -- 3.4.1. Preliminary remarks -- 3.4.2. Entitlement of qualified persons -- 3.4.2.1. Publicly traded companies and their subsidiaries 
505 8 |a 3.4.2.2. Companies satisfying the ownership and base erosion test -- 3.4.3. Entitlement of non-qualified persons -- 3.4.3.1. Companies owned by equivalent beneficiaries -- 3.4.3.2. Headquarters companies -- 3.5. Policy considerations and the relationship between limitation on benefits clauses and the principal purpose test -- 3.5.1. Limitation on benefits clause versus principal purpose test -- 3.5.2. Limitation on benefits clause and principal purpose test -- 3.6. Conclusions -- Chapter 4: The Beneficial Ownership Test -- 4.1. Background -- 4.2. The meaning of beneficial ownership 
500 |a 4.2.1. Beneficial ownership as a broad anti-abuse rule 
520 |a This book takes a timely and detailed look at crucial areas concerning the entitlement to tax treaties. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Double taxation  |v Treaties  |v Congresses. 
650 6 |a Double imposition  |v Conventions  |v Congrès. 
650 7 |a Double taxation  |2 fast 
758 |i has work:  |a Tax treaty entitlement (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCGG8tb3CJRHCQKRGjBpQdP  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |a Lang, Michael  |t Tax Treaty Entitlement  |d Amsterdam : IBFD Publications USA, Incorporated,c2019  |z 9789087225056 
830 0 |a WU Ser. 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176442  |z Texto completo 
938 |a YBP Library Services  |b YANK  |n 16737175 
938 |a ProQuest Ebook Central  |b EBLB  |n EBL6176442 
994 |a 92  |b IZTAP 

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