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The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties
National tax authorities can express their views in a variety of ways on how tax treaties should be interpreted. As a result, there are unilateral, bilateral and multilateral interpretive instruments that are not - or not necessarily - incorporated into an actual tax treaty, but are ""extr...
| Autor principal: | |
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| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications USA, Incorporated,
2022.
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| Colección: | IBFD Doctoral Ser.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 020 | |a 9789087227401 | ||
| 020 | |a 908722740X | ||
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| 049 | |a UAMI | ||
| 100 | 1 | |a Bossuyt, Jasper. | |
| 245 | 1 | 4 | |a The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties |h [electronic resource]. |
| 260 | |a Amsterdam : |b IBFD Publications USA, Incorporated, |c 2022. | ||
| 300 | |a 1 online resource (1577 p.). | ||
| 490 | 1 | |a IBFD Doctoral Ser. ; |v v.61 | |
| 500 | |a Description based upon print version of record. | ||
| 505 | 0 | |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Foreword -- Abbreviations -- Chapter 1: General Introduction -- 1.1. Preliminary observations -- 1.2. Fundamental problem and relevance of the research project -- 1.3. Research question -- 1.4. State of the art -- 1.5. Research hypothesis -- 1.6. Research objective -- 1.7. Scope of the research -- 1.8. Methodology and structure of the research project -- 1.9. Research questions -- Part 1: Extrinsic Instruments -- Chapter 2: Introduction to Part 1 -- Chapter 3: Model Conventions and Their Commentaries | |
| 505 | 8 | |a 3.1. Purpose and role of the commentaries to model conventions -- 3.1.1. Introduction -- 3.1.2. League of Nations -- 3.1.2.1. Brief history of the work of the League of Nations and its Fiscal Committee -- 3.1.2.2. 1927 and 1928 model conventions -- 3.1.2.3. 1933 and 1935 Model Conventions -- 3.1.2.4. 1943 Mexico and 1946 London Model Conventions -- 3.1.2.5. Interim conclusion -- 3.1.3. Organisation for European Economic Co-operation (OEEC) -- 3.1.3.1. Brief history of the work of the OEEC leading up to the Four Reports -- 3.1.3.2. Objectives of the Fiscal Committee -- 3.1.3.3. Methodology | |
| 505 | 8 | |a 3.1.3.4. Deviations from the consensus article -- 3.1.3.5. Legal foundation -- 3.1.3.6. Interim conclusion -- 3.1.4. Organisation for Economic Co-operation and Development (OECD) -- 3.1.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital -- 3.1.4.1.1. Objectives of the Fiscal Committee -- 3.1.4.1.2. Methodology -- 3.1.4.1.3. Legal foundation -- 3.1.4.2. 1977-2017 Model Double Taxation Convention on Income and Capital -- 3.1.4.2.1. Objectives of the Committee on Fiscal Affairs -- 3.1.4.2.2. Methodology -- 3.1.4.2.3. Legal foundation -- 3.1.4.3. Interim conclusion | |
| 505 | 8 | |a 3.1.4.4. Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting -- 3.1.5. Interim conclusion -- 3.2. Types of commentaries -- 3.2.1. Introduction -- 3.2.2. League of Nations -- 3.2.2.1. 1927-1928 Model Conventions -- 3.2.2.1.1. Background to a term or provision -- 3.2.2.1.2. Alternative provisions -- 3.2.2.1.3. Description of a term or provision -- 3.2.2.1.4. Purposive clarifications -- 3.2.2.1.5. Examples of a term or provision -- 3.2.2.1.6. Compelling clarifications -- 3.2.2.1.7. Dissenting opinions | |
| 505 | 8 | |a 3.2.2.2. 1933 and 1935 Model Conventions -- 3.2.2.3. 1943 Mexico and 1946 London Drafts -- 3.2.2.3.1. Background information on a term or provision -- 3.2.2.3.2. Alternative provisions -- 3.2.2.3.3. Descriptive clarifications -- 3.2.2.3.4. Purposive clarifications -- 3.2.2.3.5. Effects of a term or provision -- 3.2.2.3.6. Examples of a term or provision -- 3.2.2.3.7. Recommendatory clarifications -- 3.2.2.3.8. Compelling clarifications -- 3.2.3. Organisation for European Economic Co-operation -- 3.2.3.1. Background information of a term or provision -- 3.2.3.2. Alternative provisions | |
| 500 | |a 3.2.3.3. Descriptive clarifications. | ||
| 520 | |a National tax authorities can express their views in a variety of ways on how tax treaties should be interpreted. As a result, there are unilateral, bilateral and multilateral interpretive instruments that are not - or not necessarily - incorporated into an actual tax treaty, but are ""extrinsic"" to it. National courts and tax authorities, as well as taxpayers and tax scholars, strongly rely on the OECD Commentaries and Transfer Pricing Guidelines when interpr. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Double taxation--Treaties. | |
| 650 | 0 | |a International business enterprises--Taxation--Law and legislation. | |
| 650 | 7 | |a Double taxation |x Treaties |2 fast | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Bossuyt, Jasper |t The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties |d Amsterdam : IBFD Publications USA, Incorporated,c2022 |z 9789087227388 |
| 830 | 0 | |a IBFD Doctoral Ser. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=29236232 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL29236232 | ||
| 994 | |a 92 |b IZTAP | ||