A multilateral instrument for updating the tax treaty network /

A precise and in-depth analysis of the Multilateral Instrument and of how it impacts the tax treaty network by implementing the treaty-related BEPS measures.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Bravo, Nathalie (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, [2020]
Colección:Doctoral series ; v. 52.
Temas:
Double taxation > Treaties.
International business enterprises > Taxation > Law and legislation.
Double imposition > Traités.
International business enterprises > Taxation > Law and legislation
Double taxation
Treaties
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • IBFD Doctoral Series
  • Title
  • Copyright
  • Preface
  • Abbreviations
  • Introduction
  • Chapter 1: Tax Treaties for the Avoidance of Double Taxation on Income and Capital
  • 1.1. Introduction
  • 1.2. Sovereignty of the states and their legal capacity to conclude tax treaties
  • 1.3. Reasons for adopting sets of bilateral tax treaties instead of a worldwide multilateral tax treaty
  • 1.3.1. The work of the League of Nations
  • 1.3.2. The work of the OEEC, nowadays the OECD
  • 1.4. Regional multilateral tax treaties
  • 1.4.1. The regime for the avoidance of double taxation and the prevention of fiscal evasion among the member countries of the Andean Community
  • 1.4.2. Convention between the Nordic Countries for the Avoidance of Double Taxation
  • 1.4.3. The CARICOM Agreement
  • 1.4.4. Rules for the Avoidance of Double Taxation and for Assistance in Tax Matters among the Member States of the West African Economic and Monetary Union
  • 1.4.5. Common characteristics of the regional multilateral tax treaties
  • 1.4.6. Advantages and disadvantages of regional multilateral tax treaties over bilateral tax treaties
  • 1.5. Possibility to modify existing bilateral and regional multilateral tax treaties through a worldwide multilateral instrument
  • 1.5.1. The Vienna Convention on the Law of Treaties
  • 1.5.2. Proposals of scholars for modifying tax treaties within a multilateral framework
  • 1.6. BEPS and the revival of the impetus for the conclusion of a multilateral tax agreement
  • 1.7. Conclusions
  • Chapter 2: The Concept behind the Multilateral Instrument
  • 2.1. Introduction
  • 2.2. The Multilateral Instrument builds on the current tax treaty network
  • 2.3. Definition of Covered Tax Agreements
  • 2.4. The Multilateral Instrument does not change the bilateral and reciprocal nature of the tax treaty network
  • 2.5. The parties to the Multilateral Instrument share a collective interest
  • 2.6. The structure of the Multilateral Instrument and of its substantive provisions
  • 2.6.1. The structure of the Multilateral Instrument
  • 2.6.2. Structure of the substantive provisions of the Multilateral Instrument
  • 2.7. Conclusions
  • Chapter 3: The Relationship between the Provisions of the Multilateral Instrument and the Provisions of the Covered Tax Agreements
  • 3.1. Introduction
  • 3.2. Accumulation or conflict of treaty provisions
  • 3.3. Treaty provisions and principles of international law as rules to resolve conflicts of treaty provisions
  • 3.3.1. Compatibility clauses
  • 3.3.2. Lex posterior principle
  • 3.3.3. Lex specialis principle
  • 3.4. The provisions of the Multilateral Instrument and the Covered Tax Agreements may accumulate or conflict
  • 3.5. The approach adopted in the Multilateral Instrument
  • 3.5.1. Compatibility clauses
  • 3.5.1.1. Structure of the compatibility clauses
  • 3.5.1.2. Description of the provisions of the Covered Tax Agreements

Ejemplares similares