Tax treaty entitlement /

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"The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: Viennese Symposium on International Tax Law Wirtschaftsuniversität Wien
Otros Autores: Lang, Michael, 1965- (Editor ), Pistone, Pasquale (Editor ), Rust, Alexander (Editor ), Schuch, Josef (Editor ), Staringer, Claus (Editor )
Formato: Electrónico Congresos, conferencias eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, [2019]
Colección:WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 1 1.
Temas:
Double taxation > Treaties > Congresses.
Double imposition > Traités > Congrès.
Double taxation > Treaties
Anspruchsgrundlage
Internationales Steuerrecht
Vertrag
Conference papers and proceedings
Acceso en línea:Texto completo
Tabla de Contenidos:
  • The relevance of the preamble for treaty entitlement / Clare (Xue) Peng, Joseph Schuch
  • The application of the principal purpose test under tax treaties / Svitlana Buriak
  • Limitation on benefits clauses : limiting the entitlement to treaty benefits / Lisa Ramharter, Rita Szudoczky
  • The beneficial ownership test / Florian Navisotschnigg
  • Resident persons according to article 1(1) of the OECD Model / Claus Staringer, Desiree Auer
  • Dual residence and treaty entitlement of individuals / Karol Dziwiński
  • Dual residence for non-individuals / Peter Bräumann
  • Tax treaty entitlement and hybrid entities : article 1(2) and article 1(3) of the OECD Model (2017) / Jean-Philippe Van West
  • Entitlement to protection against discriminatory taxation / Pasquale Pistone, Clement Migai
  • Personal scope of the mutual agreement procedure and arbitration provisions, and the mutual assistance provisions / Sriram Govind.

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