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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Sinnig, Julia
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Inc, 2022.
Colección:IBFD Doctoral ; 65
Temas:
Corporations > Taxation.
Sociétés > Impôts.
Corporations > Taxation
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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