Taxes covered under Article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes /

This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017. The topics include: The notion of 'tax' according to article 2 of the OECD Model Conventions 1...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Kofler, Georg, 1977- (Editor ), Lang, Michael, 1965- (Editor ), Pistone, Pasquale (Editor ), Rust, Alexander (Editor ), Schuch, Josef (Editor ), Spies, Karoline, 1986- (Editor ), Staringer, Claus (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, [2021]
Colección:WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 19.
Temas:
Double taxation > OECD countries.
Income tax > Law and legislation > OECD countries.
Capital levy > Law and legislation > OECD countries.
Double imposition > Pays de l'Organisation de coopération et de développement économiques.
Capital levy > Law and legislation
Double taxation
Income tax > Law and legislation
OECD countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Title
  • Copyright
  • Table of Contents
  • Preface
  • Chapter 1: The Notion of "Tax" According to Article 2 OECD Model Convention 1982 and 2017
  • 1.1. Introduction
  • 1.2. Characteristics of a tax
  • 1.2.1. Compulsory payment
  • 1.2.2. Unrequited payment
  • 1.2.3. Imposed on behalf of
  • 1.2.4. A contracting state or of its political subdivisions or local authorities
  • 1.2.5. Irrespective of the manner in which they are levied
  • 1.3. Accessory duties or charges to taxes
  • 1.4. Ordinary and extraordinary taxes
  • 1.5. Conclusion
  • Chapter 2: Taxes on Income According to Article 2(1) and (2) OECD Model Convention 2017
  • 2.1. Background and drafting history: Article 2(1) and (2)
  • 2.1.1. Background
  • 2.1.2. "Direct personal or impersonal taxes" to "taxes on income"
  • 2.1.3. Rationale for taxes mentioned in article 2(2)
  • 2.2. Understanding the substantive scope of "taxes on income"
  • 2.2.1. "Taxes on income" as taxes on "total income" or on "elements of income"
  • 2.2.2. Autonomous reading of income
  • 2.2.3. Specific taxes in article 2(2): Illustrative or exhaustive reference to payroll taxes?
  • 2.2.4. Identifying "taxes on income"
  • 2.3. Conclusion
  • Chapter 3: Taxes on Capital According to Article 2(1) and (2) OECD Model Convention 2017
  • 3.1. Introduction
  • 3.2. Taxes on capital in articles 2 and 22 of the OECD Model
  • 3.2.1. Taxes on income and capital in article 2(1) and (2) of the OECD Model
  • 3.2.2. Taxes on capital in article 22 of the OECD Model
  • 3.3. The historical development of taxes on capital in the OECD Model
  • 3.3.1. Preliminary remarks
  • 3.3.2. League of Nations (1921-1946)
  • 3.3.3. OEEC/OECD (1954-2017)
  • 3.4. Capital vs property
  • 3.4.1. Preliminary remarks
  • 3.4.2. The terms capital and property in the system of the OECD Model
  • 3.4.3. Is ownership a requirement for a tax to be a taxon capital?
  • 3.5. Conclusions
  • Chapter 4: Taxes on Estates and Inheritances and on Gifts According to Article 2(1) and (2) OECD Model Convention 1982
  • 4.1. The OECD Model Convention on Taxes on Estates and Inheritances and on Gifts 1982
  • 4.1.1. General overview and structure of the treaty
  • 4.1.2. The principle of duality
  • 4.2. Article 2 OECD Model 1982
  • 4.2.1. Structure of article 2
  • 4.2.2. Article 2(1) and (2)
  • 4.3. Notional objective elements in article 2(1)
  • 4.3.1. Form of collection of the tax
  • 4.3.2. Gratuitousness
  • 4.3.3. Periodicity
  • 4.4. Taxes on wealth transfers covered by article 2(2)
  • 4.4.1. Taxes on estates and inheritances
  • 4.4.2. Taxes on wealth transfers inter vivos
  • 4.4.3. The issue of trusts and private foundations
  • 4.5. Treaty practice
  • 4.6. Conclusion
  • Chapter 5: The List of Taxes According to Article 2(3) OECD Model Convention 1982 and 2017
  • 5.1. Definition and historical background of the list of taxes in the OECD Model Tax Conventions 1982 and 2017

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