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Taxes covered under Article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes /
This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017. The topics include: The notion of 'tax' according to article 2 of the OECD Model Conventions 1...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , , , , , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD,
[2021]
|
| Colección: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
v. 19. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Taxes covered under Article 2 of the OECD Model : |b the scope of tax treaties in a dynamic global environment of newly created taxes / |c editors: Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer. |
| 264 | 1 | |a Amsterdam : |b IBFD, |c [2021] | |
| 300 | |a 1 online resource (xiii, 292 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series ; |v Volume 19 | |
| 504 | |a Includes bibliographical references. | ||
| 520 | |a This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017. The topics include: The notion of 'tax' according to article 2 of the OECD Model Conventions 1982 and 2017; The list of taxes according to article 2(3) of the OECD Model Conventions 1982 and 2017; Identical or substantially similar taxes according to article 2(4) of the OECD Model Conventions 1982 and 2017; Digital taxes and article 2 of the OECD Model Conventions 1982 and 2017; Double protection under article 2 of the OECD Model Conventions 1982 and 2017; Tax treaty application beyond the scope of article 2 of the OECD Model Conventions 1982 and 2017 (non-discrimination, mutual agreement and mutual assistance). | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover -- Title -- Copyright -- Table of Contents -- Preface -- Chapter 1: The Notion of "Tax" According to Article 2 OECD Model Convention 1982 and 2017 -- 1.1. Introduction -- 1.2. Characteristics of a tax -- 1.2.1. Compulsory payment -- 1.2.2. Unrequited payment -- 1.2.3. Imposed on behalf of -- 1.2.4. A contracting state or of its political subdivisions or local authorities -- 1.2.5. Irrespective of the manner in which they are levied -- 1.3. Accessory duties or charges to taxes -- 1.4. Ordinary and extraordinary taxes -- 1.5. Conclusion | |
| 505 | 8 | |a Chapter 2: Taxes on Income According to Article 2(1) and (2) OECD Model Convention 2017 -- 2.1. Background and drafting history: Article 2(1) and (2) -- 2.1.1. Background -- 2.1.2. "Direct personal or impersonal taxes" to "taxes on income" -- 2.1.3. Rationale for taxes mentioned in article 2(2) -- 2.2. Understanding the substantive scope of "taxes on income" -- 2.2.1. "Taxes on income" as taxes on "total income" or on "elements of income" -- 2.2.2. Autonomous reading of income -- 2.2.3. Specific taxes in article 2(2): Illustrative or exhaustive reference to payroll taxes? | |
| 505 | 8 | |a 2.2.4. Identifying "taxes on income" -- 2.3. Conclusion -- Chapter 3: Taxes on Capital According to Article 2(1) and (2) OECD Model Convention 2017 -- 3.1. Introduction -- 3.2. Taxes on capital in articles 2 and 22 of the OECD Model -- 3.2.1. Taxes on income and capital in article 2(1) and (2) of the OECD Model -- 3.2.2. Taxes on capital in article 22 of the OECD Model -- 3.3. The historical development of taxes on capital in the OECD Model -- 3.3.1. Preliminary remarks -- 3.3.2. League of Nations (1921-1946) -- 3.3.3. OEEC/OECD (1954-2017) -- 3.4. Capital vs property | |
| 505 | 8 | |a 3.4.1. Preliminary remarks -- 3.4.2. The terms capital and property in the system of the OECD Model -- 3.4.3. Is ownership a requirement for a tax to be a taxon capital? -- 3.5. Conclusions -- Chapter 4: Taxes on Estates and Inheritances and on Gifts According to Article 2(1) and (2) OECD Model Convention 1982 -- 4.1. The OECD Model Convention on Taxes on Estates and Inheritances and on Gifts 1982 -- 4.1.1. General overview and structure of the treaty -- 4.1.2. The principle of duality -- 4.2. Article 2 OECD Model 1982 -- 4.2.1. Structure of article 2 -- 4.2.2. Article 2(1) and (2) | |
| 505 | 8 | |a 4.3. Notional objective elements in article 2(1) -- 4.3.1. Form of collection of the tax -- 4.3.2. Gratuitousness -- 4.3.3. Periodicity -- 4.4. Taxes on wealth transfers covered by article 2(2) -- 4.4.1. Taxes on estates and inheritances -- 4.4.2. Taxes on wealth transfers inter vivos -- 4.4.3. The issue of trusts and private foundations -- 4.5. Treaty practice -- 4.6. Conclusion -- Chapter 5: The List of Taxes According to Article 2(3) OECD Model Convention 1982 and 2017 -- 5.1. Definition and historical background of the list of taxes in the OECD Model Tax Conventions 1982 and 2017 | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Double taxation |z OECD countries. | |
| 650 | 0 | |a Income tax |x Law and legislation |z OECD countries. | |
| 650 | 0 | |a Capital levy |x Law and legislation |z OECD countries. | |
| 650 | 6 | |a Double imposition |z Pays de l'Organisation de coopération et de développement économiques. | |
| 650 | 7 | |a Capital levy |x Law and legislation |2 fast | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a Income tax |x Law and legislation |2 fast | |
| 651 | 7 | |a OECD countries |2 fast | |
| 700 | 1 | |a Kofler, Georg, |d 1977- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PBJkD7yBxT8rqyrB3qB3hHC | |
| 700 | 1 | |a Lang, Michael, |d 1965- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd | |
| 700 | 1 | |a Pistone, Pasquale, |e editor. | |
| 700 | 1 | |a Rust, Alexander, |e editor. | |
| 700 | 1 | |a Schuch, Josef, |e editor. | |
| 700 | 1 | |a Spies, Karoline, |d 1986- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PCjvrbFMR4DRxhtQrWvQFVd | |
| 700 | 1 | |a Staringer, Claus, |e editor. | |
| 758 | |i has work: |a Taxes covered under Article 2 of the OECD Model (Text) |1 https://id.oclc.org/worldcat/entity/E39PCG9xYq8tyqT8RyjkQ4DwYd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Taxes covered under Article 2 of the OECD Model. |d Amsterdam : IBFD, [2021] |z 9087226713 |w (OCoLC)1240566932 |
| 830 | 0 | |a WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |v v. 19. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6527813 |z Texto completo |
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