International Double Taxation and the Right to Property

This book examines whether a taxpayer can rely on the right to property to relieve situations of international double taxation.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Debelva, Filip
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2019.
Colección:Doctoral series.
Temas:
Double taxation > Europe.
Income tax > Europe > Foreign income.
Right of property > Europe.
Double imposition > Europe.
Impôt sur le revenu > Europe > Revenus étrangers.
Droit de propriété > Europe.
Double taxation.
Income tax > Foreign income.
Right of property.
Europe.
Acceso en línea:Texto completo

MARC

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020 |a 9789087225797 
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049 |a UAMI 
100 1 |a Debelva, Filip. 
245 1 0 |a International Double Taxation and the Right to Property  |h [electronic resource]. 
260 |a Amsterdam :  |b IBFD Publications USA, Incorporated,  |c 2019. 
300 |a 1 online resource (582 p.). 
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 IBFD Doctoral Series 
500 |a Description based upon print version of record. 
505 0 |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Abstract -- Acknowledgements -- List of Abbreviations -- Chapter 1: Introduction: Overview of Research Project -- 1.1. An alternative approach to a classic problem -- 1.2. Research questions -- 1.3. Methodology -- 1.3.1. Selection of relevant sources -- 1.3.2. Comparative aspects -- 1.3.2.1. Introduction -- 1.3.2.2. Legal coherence by comparative and systemic interpretation -- 1.4. Innovative and cross-boundary character -- Part I: International Double Taxation -- Chapter 2: Terminology -- 2.1. Excessive taxation 
505 8 |a 2.2. Confiscatory taxation -- 2.3. Double taxation -- 2.4. Interaction and overlap between notions -- Chapter 3: Reasons for International Double Taxation -- 3.1. Justification for taxation by individual states -- 3.1.1. Introduction: The forgotten question -- 3.1.2. The benefit theory -- 3.1.3. The sacrifice theory -- 3.1.4. Realistic or empirical theory -- 3.1.5. The sovereignty theory -- 3.2. Justification for taxation by multiple states -- 3.2.1. Introduction -- 3.2.2. The meaning of sovereignty -- 3.2.3. The jurisdiction to tax -- 3.2.4. Limitations to sovereignty and jurisdiction 
505 8 |a 3.2.4.1. Two conflicting concepts? -- 3.2.4.2. Analysis under international law -- 3.2.4.2.1. The classical model: The prohibitive approach -- 3.2.4.2.2. In search for reasonableness: The permissive approach -- 3.2.4.3. Analysis under tax law -- 3.3. Connecting factors and the nexus requirement -- 3.3.1. Introduction -- 3.3.2. General: Connecting factors -- 3.3.2.1. Analysis under international law -- 3.3.2.2. Analysis under tax law -- 3.3.3. Nature of the requirement: International custom? -- 3.4. Limited and unlimited tax liability -- 3.4.1. Introduction -- 3.4.2. Rationale behind the approach 
505 8 |a 3.4.3. The OECD Model and (un)limited tax liability -- 3.5. Lawful and unlawful international double taxation -- 3.5.1. Introduction -- 3.5.2. Traditional types of lawful international double taxation -- 3.5.2.1. Residence-source conflicts -- 3.5.2.2. Dual residence conflicts -- 3.5.2.3. Dual source conflicts -- 3.5.3. (Un)intended effects of the fight against double non-taxation -- 3.6. Interim conclusion -- Reasons for international double taxation -- Chapter 4: International Double Taxation: Harmful and Unsolved -- 4.1. Incompatibility with the international tax system 
505 8 |a 4.2. Bilateral solutions: Double tax treaties -- 4.3. Multilateral solutions: Realization of an internal market within the European Union -- 4.3.1. Negative integration -- 4.3.2. Attempts at positive integration -- 4.3.2.1. Article 293 of the EC Treaty -- 4.3.2.2. Difficulties in reaching substantive harmonization -- 4.3.2.3. Taking the procedural route -- Conclusion Part I -- Part II: The Right to Property -- Chapter 5: The Right to Property: General Introduction -- 5.1. A contested right -- 5.2. The right to property under positive law -- 5.2.1. Overview of regional and global instruments 
500 |a 5.2.2. Comparison 
520 |a This book examines whether a taxpayer can rely on the right to property to relieve situations of international double taxation. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Double taxation  |z Europe. 
650 0 |a Income tax  |z Europe  |x Foreign income. 
650 0 |a Right of property  |z Europe. 
650 6 |a Double imposition  |z Europe. 
650 6 |a Impôt sur le revenu  |z Europe  |x Revenus étrangers. 
650 6 |a Droit de propriété  |z Europe. 
650 7 |a Double taxation.  |2 fast  |0 (OCoLC)fst00897116 
650 7 |a Income tax  |x Foreign income.  |2 fast  |0 (OCoLC)fst00968739 
650 7 |a Right of property.  |2 fast  |0 (OCoLC)fst01097863 
651 7 |a Europe.  |2 fast  |0 (OCoLC)fst01245064 
758 |i has work:  |a International double taxation and the right to property (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCXykGTFyMwGwwttdpQd8Fq  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |a Debelva, Filip  |t International Double Taxation and the Right to Property  |d Amsterdam : IBFD Publications USA, Incorporated,c2019  |z 9789087225780 
830 0 |a Doctoral series. 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=30459290  |z Texto completo 
938 |a ProQuest Ebook Central  |b EBLB  |n EBL30459290 
994 |a 92  |b IZTAP 

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