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The Anti-Abuse Rule for Permanent Establishments Situated in Third States
This book aims to provide a critical in-depth legal analysis of article 29(8) of the OECD Model and its functioning within the convention.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications USA, Incorporated,
2020.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 003 | OCoLC | ||
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| 020 | |a 9789087226404 | ||
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| 020 | |z 9789087226381 | ||
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| 082 | 0 | 4 | |a 336.2 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a West, Jean-Philippe Van. | |
| 245 | 1 | 4 | |a The Anti-Abuse Rule for Permanent Establishments Situated in Third States |h [electronic resource]. |
| 260 | |a Amsterdam : |b IBFD Publications USA, Incorporated, |c 2020. | ||
| 300 | |a 1 online resource (341 p.) | ||
| 500 | |a Description based upon print version of record. | ||
| 505 | 0 | |a Cover -- Title -- Copyright -- Table of Contents -- Acknowledgements -- Abstract -- Abbreviations -- Chapter 1: Introduction to PE Triangular Cases and Article 29(8) of the OECD Model -- 1.1. Aim and relevance of the research -- 1.2. PE triangular structures in international tax planning -- 1.2.1. Basic PE triangular structure -- 1.2.2. Tax planning schemes -- 1.2.2.1. Transfer of assets -- 1.2.2.2. Transfer of residence -- 1.2.2.3. Classic planning structure -- 1.2.3. The facilitation of PE triangular structures by some states -- 1.2.3.1. Relevance -- 1.2.3.2. Netherlands | |
| 505 | 8 | |a 1.2.3.3. Switzerland -- 1.2.3.4. Luxembourg -- 1.2.4. Article 29(8) of the OECD Model: Closing the loophole? -- 1.3. Scope, structure and methodology -- Chapter 2: The Interpretation of Tax Treaties -- 2.1. Purpose of this chapter -- 2.2. Interpretation according to the Vienna Convention (1969) -- 2.3. The relevance of domestic law: Article 3(2) of the OECD Model -- 2.4. Legal relevance of the OECD Commentary -- 2.4.1. The OECD Commentary and the Vienna Convention (1969) -- 2.4.2. Static or dynamic interpretation -- 2.5. Legal relevance of the BEPS reports | |
| 505 | 8 | |a 2.6. Legal relevance of US tax treaty practice -- Chapter 3: The Origins of Article 29(8) of the OECD Model -- 3.1. Purpose of the historical analysis -- 3.2. The Draft OECD Model (1963) and the OECD Model (1977) -- 3.3. The 1992 OECD Report on Triangular Cases -- 3.3.1. Putting PE triangular cases on the agenda of WP 1 -- 3.3.2. The draft report and its revisions -- 3.3.3. The 1992 OECD Triangular Report -- 3.4. The Netherlands-United States Income Tax Treaty (1992) -- 3.4.1. Background to the treaty | |
| 505 | 8 | |a 3.4.2. Why did the United States insist on dealing with the triangular issue in the tax treaty? -- 3.4.3. Article 24(4) of the Netherlands-United States Income Tax Treaty (1992) -- 3.4.4. The Rostenkowski Bill -- 3.4.5. Netherlands draft legislation -- 3.4.6. The 1993 Protocol -- 3.4.6.1. Inclusion of a triangular provision in the interest and the royalties article -- 3.4.6.2. Which PE triangular cases are regarded as abusive? -- 3.4.6.3. Which PE triangular structures are not regarded as abusive? -- 3.4.6.4. Which benefits are denied? -- 3.4.6.5. Other relevant measures of the protocol | |
| 505 | 8 | |a 3.4.6.6. Issues regarding the application of the PE triangular provision -- 3.4.7. Relevance of the triangular provision of the Netherlands-United States Income Tax Treaty (1992) -- 3.5. From the Netherlands-United States Income Tax Treaty (1992) to the BEPS Project -- 3.5.1. The United States -- 3.5.1.1. Tax treaty policy regarding triangular provisions -- 3.5.1.2. Overview of the triangular provisions included in US tax treaties -- 3.5.1.2.1. In general -- 3.5.1.2.2. Article 30(5) of the France-United States Income Tax Treaty (1994) | |
| 500 | |a 3.5.1.2.3. Article 16(4) of the Austria-United States Income Tax Treaty (1996). | ||
| 520 | |a This book aims to provide a critical in-depth legal analysis of article 29(8) of the OECD Model and its functioning within the convention. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Taxation. | |
| 650 | 2 | |a Taxes | |
| 650 | 6 | |a Impôt. | |
| 650 | 7 | |a Taxation |2 fast | |
| 758 | |i has work: |a The anti-abuse rule for permanent establishments situated in third states (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGxXf8Y4wgYK3FgxkqBmwK |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a West, Jean-Philippe Van |t The Anti-Abuse Rule for Permanent Establishments Situated in Third States: a Legal Analysis of Article 29(8) OECD Model |d Amsterdam : IBFD Publications USA, Incorporated,c2020 |z 9789087226381 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6372020 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6372020 | ||
| 938 | |a YBP Library Services |b YANK |n 17010139 | ||
| 938 | |a YBP Library Services |b YANK |n 301702383 | ||
| 994 | |a 92 |b IZTAP | ||