Single taxation? /

This book explores the notion of single taxation by presenting opposing views on this complex topic.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Wheeler, J. (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, [2018]
Temas:
International business enterprises > Taxation.
International economic relations.
Entreprises multinationales > Impôts.
BUSINESS & ECONOMICS / Public Finance.
International business enterprises > Taxation
International economic relations
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Title
  • Copyright
  • Foreword
  • Part 1: Single Taxation as a Policy Goal
  • Chapter 1: In Search of Single Taxation
  • 1.1. Introduction
  • 1.2. The single tax principle: Historical background
  • 1.2.1. Preliminary remarks
  • 1.2.2. The single tax principle
  • 1.2.2.1. Notion
  • 1.2.2.2. Origin and developments of the principle in the international tax framework
  • 1.2.3. The legal justification: Is there an international tax regime?
  • 1.2.4. The theoretical justification: Single taxation as a remedy against which "evils"?
  • 1.2.4.1. The intermediate ideal
  • 1.2.4.2. More than single taxation
  • 1.2.4.3. Less than single taxation
  • 1.3. Reverse hybrids: Why less than single taxation?
  • 1.3.1. Methodological approach: Linking theory and practice
  • 1.3.2. The Dutch CV-BV structure
  • 1.3.2.1. Commanditaire vennootschap: Legal framework
  • 1.3.2.2. Features of the structure
  • 1.3.2.3. Tax implications
  • 1.3.3. Why less than single taxation?
  • 1.3.3.1. Counting the levies
  • 1.3.3.2. Base erosion: Who is the victim?
  • 1.3.3.3. The origin of the "evil": Tax arbitrage in the international debate
  • 1.4. Achieving single taxation: The application of the BEPS Action 2 recommendations
  • 1.4.1. The achievement of single taxation as envisioned by the OECD
  • 1.4.2. Neutralizing hybrid mismatch arrangements: Recommendations for domestic law
  • 1.4.2.1. The main solution
  • 1.4.2.2. The linking rule applied to the CV-BV structure: Single taxation, finally?
  • 1.4.2.3. The other specific recommendations
  • 1.4.2.4. The treaty hybrid provision
  • 1.5. Some critical remarks
  • 1.5.1. Single taxation as an economic concept
  • 1.5.2. Single taxation principle versus independent entity principle: Clash of the titans?
  • 1.5.3. Taxing income or taxing persons?
  • 1.5.4. Taxing somewhere, no matter where
  • 1.6. Exploring other scenarios: The thin line between single and double taxation
  • 1.6.1. Alternative measures
  • 1.6.2. First hypothesis: Dual inclusion with relief
  • 1.6.2.1. The OECD alternative for achieving single taxation
  • 1.6.2.2. Brief remarks on the risks of over-taxation
  • 1.6.3. Second hypothesis: Withholding tax on payments to a hybrid
  • 1.6.4. Third hypothesis: Agreement on the qualification of the hybrid
  • 1.6.5. The thin line between single and double taxation
  • 1.7. Conclusions
  • Chapter 2: Exploring Single Taxation: From Concept to Implementation?
  • 2.1. The concept of single taxation
  • 2.2. Origins of the single taxation principle
  • 2.3. Comments on single taxation
  • 2.3.1. US tax law compared to single taxation
  • 2.3.2. BEPS
  • 2.3.3. Rate of single taxation
  • 2.3.4. Economic double taxation
  • 2.3.5. Customary international law
  • 2.4. US territorial taxation
  • 2.4.1. Change in policy

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