Tax Treaty Entitlement

Mostrar otras versiones (1)

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
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

Ejemplares similares