The interpretation of tax treaties in relation to domestic GAARs /

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There are more than 3,000 tax treaties in the world, and an important question is whether these tax treaties limit a state's ability to curb undesirable tax planning by the use of domestic general anti-avoidance rules (GAARs). Many large multinational companies use essentially legitimate method...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Furuseth, Eivind, 1975- (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, [2018]
Colección:Doctoral series ; v. 43.
Temas:
Tax evasion (International law)
Double taxation > Treaties.
Tax evasion.
Fraude fiscale (Droit international)
Double imposition > Traités.
Fraude fiscale.
Tax evasion
Double taxation
International business enterprises > Taxation > Law and legislation
Treaties
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • IBFD Doctoral Series
  • Title
  • Copyright
  • Preface
  • Abbreviations
  • Part I: Introduction
  • Chapter 1: Setting the Scene
  • 1.1. The relationship between domestic anti-avoidance rules and tax treaties
  • Chapter 2: Possible Ways of Dealing with a Potential Conflict between Domestic Anti-Avoidance Rules and Tax Treaties
  • 2.1. Resolving the issue
  • Chapter 3: Developing the Research Question
  • 3.1. Introduction
  • 3.2. Circumventing domestic legislation without benefiting from a tax treaty
  • 3.3. The benefit from the transaction/arrangement follows from the tax treaty
  • 3.3.1. Use of domestic legislation as a tool to circumvent tax treaties
  • 3.3.1.1. Introduction
  • 3.3.1.2. A definition in the tax treaty covers the transaction
  • 3.3.1.3. No definition covering the transaction in the tax treaty
  • 3.3.2. Use of a tax treaty as a tool to circumvent domestic legislation
  • 3.3.2.1. Treaty shopping
  • 3.3.2.2. Directive shopping
  • 3.3.2.3. Back-to-back transaction
  • 3.3.2.4. Other distributive rule
  • 3.4. The relevance of tax treaty GAARs and/or SAARs for the application of domestic anti-avoidance rules
  • Chapter 4: Outline of the Book
  • 4.1. Explanation
  • Chapter 5: Legal Sources
  • 5.1. Introduction
  • 5.2. OECD Comm.
  • 5.3. OECD reports and other reports
  • 5.4. UN Comm. as a source of law in the interpretation of tax treaties based on the OECD MC
  • 5.5. Domestic case law as a source of law
  • Chapter 6: Delimitations
  • 6.1. Tax evasion and sham
  • 6.2. EU/EEA law
  • 6.3. Analysis of domestic anti-avoidance rules
  • 6.4. The concept of beneficial owner
  • 6.5. Formalities
  • Part II: OECD and UN Documents Relevant for the Applicability of Domestic Anti-Avoidance Rules in a Tax Treaty Situation
  • Chapter 7: Introduction
  • 7.1. The relationship between domestic anti-avoidance rules and tax treaties
  • Chapter 8: Historical Overview of OECD Comm. Art. 1 and UN Comm. Art. 1
  • 8.1. OECD Comm. Art. 1
  • 8.1.1. Abuse-of-treaty and domestic anti-avoidance rules
  • 8.1.2. Object and purpose
  • 8.1.3. Is there an inherent "guiding principle" in tax treaties?
  • 8.1.4. 2003 OECD Comm. and BEPS
  • 8.2. UN Comm. Art. 1
  • 8.3. Summary
  • Chapter 9: Interpretation of the Treaty in its Context: The OECD Comm. and the UN Comm.
  • 9.1. OECD Comm. Art. 1 views on domestic anti-avoidance rules
  • 9.1.1. OECD Comm. Art. 1
  • In general
  • 9.1.2. OECD's use of the term "facts"
  • Various interpretations
  • 9.1.3. The applicability of domestic anti-avoidance rules in relation to articles in the OECD MC other than OECD MC Art. 1
  • 9.1.4. The relevance of the OECD Comm. 2003 and 2017 revision for pre-2003 and pre-2017 treaties
  • 9.1.4.1. Introduction
  • 9.1.4.2. Changes in the Commentary relating to changes in the OECD MC
  • 9.1.4.3. Changes in the Commentary without any changes in the OECD MC
  • 9.2. UN Comm. Art. 1 views on domestic anti-avoidance rules
  • 9.2.1. In general

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