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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: West, Jean-Philippe Van
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2020.
Temas:
Taxation.
Taxes
Impôt.
Taxation
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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)

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