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EBOOKCENTRAL_on1225554931 |
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OCoLC |
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20240329122006.0 |
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m o d |
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cr cnu---unuuu |
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201205s2020 ne o 000 0 eng d |
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|a EBLCP
|b eng
|c EBLCP
|d EBLCP
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|d OCLCO
|d OCLCF
|d OCLCO
|d OCLCQ
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|d OCLCL
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| 020 |
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|a 9789087226480
|q (electronic bk.)
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|a 9087226489
|q (electronic bk.)
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|a 9789087226497
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|a 9087226497
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|b 000071377534
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|a (OCoLC)1225554931
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|a K4475
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|a 343.0526
|2 23
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|a UAMI
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|a Kofler, Georg.
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|a Tax Treaties and Procedural Law
|h [electronic resource].
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| 260 |
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|a Amsterdam :
|b IBFD Publications USA, Incorporated,
|c 2020.
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| 300 |
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|a 1 online resource (313 p.)
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| 500 |
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|a Description based upon print version of record.
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|a Written by experts in the field, this book provides an in-depth analysis of several crucial areas concerning the procedural aspects of tax treaty law.
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|a Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Domestic Procedural Law and EU Law -- 1.1. The principle of procedural autonomy and its limitations -- 1.2. The principles developed by the ECJ -- 1.2.1. The principle of equivalence -- 1.2.1.1. Content and development -- 1.2.1.2. The comparability requirement -- 1.2.1.3. Less favourable treatment of EU claims -- 1.2.1.4. Possible justifications and the proportionality test -- 1.2.2. The principle of effectiveness -- 1.2.2.1. Content and development -- 1.2.2.2. The challenge of national time limits
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| 505 |
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|a 1.2.2.3. Ex officio application of EU law by national courts and tax authorities -- 1.2.3. The common denominator of the decisions -- 1.3. The challenging of final decisions -- 1.3.1. Setting the scene -- 1.3.2. The challenging of final administrative decisions -- 1.3.3. The challenging of final judicial decisions -- 1.4. Conclusion -- Chapter 2: Domestic Procedural Law and Tax Treaty Law -- 2.1. Interplay between tax treaty law and domestic procedural law -- 2.1.1. Construction of tax treaties -- 2.1.2. Domestic law provisions and tax treaties -- 2.1.3. Substantial versus procedural law
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|a 2.1.4. EU law and tax treaty law: Similarities and potential relevance for practice -- 2.2. Specific issues of procedural aspects in tax treaty law in view of the principles of equivalence and effectiveness -- 2.2.1. Introductory remarks -- 2.2.2. Burden of proof -- 2.2.3. Documentation requirements -- 2.2.4. Time limits -- 2.2.5. Types of tax assessment -- 2.3. Conclusions -- Chapter 3: Domestic Procedural Rules and Non-Discrimination -- 3.1. Introduction -- 3.2. Tax procedural rules versus substantive rules -- 3.3. The non-discrimination clauses in article 24 of the OECD Model
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|a 3.3.1. Overview -- 3.3.2. The purpose of article 24 of the OECD Model -- 3.4. Legislative developments of the "procedural elements" of the non-discrimination provision of the OECD Model -- 3.5. The interpretation of the "procedural elements" of the non-discrimination clauses of article 24 of the OECD Model -- 3.5.1. The meaning of the phrase "any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements" -- 3.5.1.1. "Other or more burdensome" -- 3.5.1.2. "Connected requirements"
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|a 3.5.2. The meaning of the phrase "taxation not less favourably levied" -- 3.5.3. The meaning of the phrase "under the same conditions" -- 3.6. Conclusion -- Chapter 4: The Role of Competent Authorities under Article 4(3) of the OECD Model Tax Convention -- 4.1. Introduction -- 4.2. Policy considerations -- 4.2.1. BEPS Action 6 -- 4.2.2. The relationship between tax treaties and the MLI -- 4.2.3. Analysis of arguments brought forward for the amendment of the tiebreaker rule -- 4.2.3.1. Reduction of complexity -- 4.2.3.2. Tax avoidance arrangements
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| 588 |
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|a Print version record.
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| 590 |
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|a eBooks on EBSCOhost
|b EBSCO eBook Subscription Academic Collection - Worldwide
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| 590 |
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|a ProQuest Ebook Central
|b Ebook Central Academic Complete
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| 650 |
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0 |
|a Double taxation
|v Treaties.
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| 650 |
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0 |
|a Procedure (Law)
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| 650 |
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6 |
|a Double imposition
|v Conventions.
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| 650 |
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6 |
|a Procédure (Droit)
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| 650 |
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7 |
|a Double taxation
|2 fast
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| 650 |
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7 |
|a Procedure (Law)
|2 fast
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| 655 |
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7 |
|a Treaties
|2 fast
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| 700 |
1 |
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|a Lang, Michael.
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| 700 |
1 |
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|a Pistone, Pasquale.
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| 758 |
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|i has work:
|a Tax treaties and procedural law (Text)
|1 https://id.oclc.org/worldcat/entity/E39PCFX7V6wM4pMXDJR7RgW9H3
|4 https://id.oclc.org/worldcat/ontology/hasWork
|
| 776 |
0 |
8 |
|i Print version:
|a Kofler, Georg.
|t Tax Treaties and Procedural Law.
|d Amsterdam : IBFD Publications USA, Incorporated, 2020
|z 9789087226497
|
| 856 |
4 |
0 |
|u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6414249
|z Texto completo
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| 938 |
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|a ProQuest Ebook Central
|b EBLB
|n EBL6414249
|
| 938 |
|
|
|a EBSCOhost
|b EBSC
|n 2693009
|
| 994 |
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|a 92
|b IZTAP
|
