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
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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