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The Effectiveness of General Anti-Avoidance Rules.
The book analyzes two destination-based corporate tax models, their application to different types of digitalized business models, and their compliance with tax and data protection law frameworks.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications USA, Inc,
2022.
|
| Colección: | IBFD Doctoral ;
65 |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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|---|---|---|---|
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| 003 | OCoLC | ||
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| 008 | 221008s2022 ne o ||| 0 eng d | ||
| 040 | |a EBLCP |b eng |e rda |c EBLCP |d YDX |d OCLCF |d OCLCQ |d OCLCO | ||
| 020 | |a 9789087227944 |q electronic book | ||
| 020 | |a 9087227949 |q electronic book | ||
| 035 | |a (OCoLC)1346358340 | ||
| 050 | 4 | |a HD2753.A3 |b S56 2022 | |
| 082 | 0 | 4 | |a 336.243 |2 23/eng/20221122 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Sinnig, Julia. | |
| 245 | 1 | 4 | |a The Effectiveness of General Anti-Avoidance Rules. |
| 264 | 1 | |a Amsterdam : |b IBFD Publications USA, Inc, |c 2022. | |
| 300 | |a 1 online resource (325 p.). | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 0 | |a IBFD Doctoral ; |v 65 | |
| 505 | 0 | |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Preface -- Abbreviations -- Chapter 1: Introduction -- 1.1. The future of international taxation: The 2020s compromise? -- 1.2. The interdisciplinary field of tax law and economics -- 1.3. Methodology -- 1.4. Terminology -- 1.4.1. Tax evasion -- 1.4.2. Tax avoidance and tax abuse -- Chapter 2: Tax Policy in a Time of Crisis: Ensuring the Tax Revenue -- 2.1. Introduction to the global tax arena -- 2.2. The history of the international tax system: The harmonization vs. tax competition controversy | |
| 505 | 8 | |a 2.2.1. The global network of tax treaties -- 2.3. The international standards set by the OECD Model -- 2.3.1. The 1920s compromise: A system welded for tax competition -- 2.4. Alleviating double taxation by allocating tax revenue -- 2.4.1. Different forms of double taxation -- 2.4.2. A brief history of relieving double taxation -- 2.4.2.1. The economic consequences of double taxation -- 2.4.2.2. Checking tax evasion -- 2.4.2.3. Allocation rules for dividends and interest -- 2.4.3. The formation of the OECD -- 2.5. Corporate tax and how to avoid it -- 2.5.1. The role of the corporate form | |
| 505 | 8 | |a 2.5.2. Nexus and the notion of treaty residence -- 2.5.3. Distributive rules -- 2.5.3.1. The conduit company method -- 2.5.3.2. The last-minute restructuring method -- 2.5.4. The impact of the PPT -- 2.6. Economic substance: The ailment or the cure? -- 2.6.1. Transfer pricing as a method to allocate profit -- 2.6.2. Economic substance to counter abuse: BEPS Action 6 -- 2.6.2.1. Action 6: Preamble -- 2.6.2.2. The treaty abuse rule in article 7: The PPT -- 2.7. The multilateral instrument (MLI) -- 2.8. Summary: Treaty shopping, directive shopping and withholding taxes | |
| 505 | 8 | |a Chapter 3: Preventing Treaty Abuse within the OECD Framework -- 3.1. From preventing double taxation to further preventing treaty abuse -- 3.2. Combating BEPS -- 3.3. Improper use of tax treaties and treaty shopping -- 3.4. From beneficial ownership to a PPT -- 3.4.1. The 1963 and 1977 OECD Models -- 3.4.2. The 1986 OECD Conduit Companies Report -- 3.4.3. The 1992 update to the OECD Model Commentary -- 3.4.4. The 1998 Report on Harmful Tax Competition and the 2002 Report Restricting the Entitlement to Treaty Benefits -- 3.4.5. The 2003 update to the OECD Model Commentary | |
| 505 | 8 | |a 3.4.6. The 2014 update to the OECD Model Commentary -- 3.4.7. The 2017 update to the OECD Model Commentary -- 3.5. Preliminary conclusion -- Chapter 4: Judicial Anti-Avoidance in the European Union -- 4.1. Introduction -- 4.2. The specific nature of EU tax law -- 4.3. The methodological and constitutional nature of EU direct tax law -- 4.3.1. The internal market in the BEPS era -- 4.3.2. EU primary law -- The treaties and the fundamental freedoms -- 4.3.3. The legal basis of general principles of EU law -- 4.3.4. The effect of a general principle in EU law | |
| 500 | |a 4.4. The case law of the Court of Justice of the European Union | ||
| 520 | |a The book analyzes two destination-based corporate tax models, their application to different types of digitalized business models, and their compliance with tax and data protection law frameworks. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Corporations |x Taxation. | |
| 650 | 6 | |a Sociétés |x Impôts. | |
| 650 | 7 | |a Corporations |x Taxation |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Sinnig, Julia |t The Effectiveness of General Anti-Avoidance Rules: Their Limits, Challenges and Potential in EU and International Tax Law |d Amsterdam : IBFD Publications USA, Incorporated,c2022 |z 9789087227937 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=30160926 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL30160926 | ||
| 994 | |a 92 |b IZTAP | ||