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| Author | : F. A. Engelen |
| Publisher | : IBFD |
| Total Pages | : 615 |
| Release | : 2004 |
| Genre | : Double taxation |
| ISBN | : 9076078726 |
Download Interpretation of Tax Treaties under International Law Book in PDF, ePub and Kindle
This publication considers the interpretation of tax treaties primarily from the standpoint of public international law. The principal purpose of this study is to analyse and discuss the rules and principles of international law relevant to the interpretation of treaties in general, and their application to tax treaties in particular. The rules of international law enshrined in articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties are therefore central to this study. Where appropriate, reference is made to the jurisprudence of the International Court of Justice, and to the law and procedure of other international court and tribunals. Considers also the extent to which the relevant rules and principles of international law are binding on domestic court and taxpayers. The importance of international law for the purpose of the interpretation of tax treaties is illustrated by a number of leading cases decided by the Dutch Supreme Court (Hoge Raad).
| Author | : Juan Angel Becerra |
| Publisher | : IBFD |
| Total Pages | : 299 |
| Release | : 2007 |
| Genre | : Canada |
| ISBN | : 9087220197 |
Download Interpretation and Application of Tax Treaties in North America Book in PDF, ePub and Kindle
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
| Author | : Guglielmo Maisto |
| Publisher | : IBFD |
| Total Pages | : 435 |
| Release | : 2007 |
| Genre | : Courts |
| ISBN | : 9087220138 |
Download Courts and Tax Treaty Law Book in PDF, ePub and Kindle
A detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases. It begins with an overview of some of the questions that domestic courts have to deal with when facing treaty cases. It then provides a comparative look into the structure of tax judiciaries and the issues raised by the burden of proof in cases dealing with the application of tax treaties. The different approaches of judiciaries of common law and civil law countries are also taken into consideration. A particular focus is devoted to the interaction between European law principles and bilateral tax treaties, both from the point of view of national judges and the Court of Justice of the European Communities, as well as the relevance of foreign court decision in interpreting tax treaties and the twofold influence between decisions issued by national courts and the Commentaries to the OECD Model Tax Convention. Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on issues raised by tax treaty interpretation. Lastly, the book deals with issues raised by judicial treaty override, proposes solutions to resolve judicial errors in the context of international tax law and analyses the procedural conditions for the implementation of tax treaty obligations under domestic law.
| Author | : Michael Lang |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 402 |
| Release | : 2001-12-19 |
| Genre | : Business & Economics |
| ISBN | : 9041198571 |
Download Tax Treaty Interpretation Book in PDF, ePub and Kindle
Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.
| Author | : Guglielmo Maisto (jurist.) |
| Publisher | : IBFD |
| Total Pages | : 375 |
| Release | : 2005 |
| Genre | : Law |
| ISBN | : 9076078823 |
Download Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law Book in PDF, ePub and Kindle
The book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and the administrative practice and case law on the issues raised by the translation of treaties. Individual country surveys discuss the use of legal concepts, including those that do not exist in the legal system of one of the two contracting states and the way such concepts should be interpreted in such state (e.g. trust). Further, the use of concepts in one state that are similar but not identical to a treaty concept that is well known only in the other state (e.g. droit d'auteur vs copyright) are presented. The book also includes special reports on multilingual issues under both art. 33 of the Vienna Convention and art. 3(2) of the OECD Model Convention and Commentaries. Finally, a specific chapter is devoted to the EU law aspects and a review of the jurisprudence of the European Court of Justice (ECJ).
| Author | : Frank Engelen |
| Publisher | : |
| Total Pages | : 590 |
| Release | : 2004 |
| Genre | : International law |
| ISBN | : |
Download Interpretation of Tax Treaties Under International Law Book in PDF, ePub and Kindle
This study considers the interpretation of tax treaties primarily from the standpoint of public international law. The emphasis on the relevant rules and principles of international law is intended to bring a new perspective to some of the interpretation issues in international taxation. The principal purpose of this study is to analyse and discuss the rules and principles of international law relevant to the interpretation of treaties in general, and their application to tax treaties in particular. The rules of international law enshrined in Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties are therefore central to this study. Where appropriate, reference is made to the jurisprudence of the International Court of Justice, and to the law and procedure of other international courts and tribunals. Tax treaties are not only a source of legal rights and obligations for the contracting States, but, more importantly perhaps, can also be invoked by the taxpayers of those States. This study therefore also considers the extent to which the relevant rules and principles of international law are binding on domestic courts and taxpayers. Since the question of the effect of international law in a State's national legal order cannot be answered in the abstract, but largely depends on its relevant rules of constitutional law, which vary from country to country, this study uses the example of the Netherlands in order to address this issue. The importance of international law for the purpose of the interpretation of tax treaties is illustrated by a number of leading cases decided by the Dutch Supreme Court (Hoge Raad).
| Author | : Richard Xenophon Resch |
| Publisher | : Tredition Gmbh |
| Total Pages | : 288 |
| Release | : 2020-05-05 |
| Genre | : |
| ISBN | : 9783347058835 |
Download Tax Treaty Interpretation Book in PDF, ePub and Kindle
This study clarifies the meaning and application of Article 3(2) of the OECD Model Tax Convention on Income and on Capital. It maps the entire historical debate on the provision, illuminates flawed assumptions and misunderstandings in its course, and outlines how these continue to fuel the current controversies. In addition, it provides a comprehensive analysis of German case law concerning the interpretation of tax treaties and examines the extent to which the German Federal Fiscal Court has been influenced by views developed in doctrine. Finally, it clarifies the relationship between Article 3(2) and the rules on treaty interpretation codified in the Vienna Convention on the Law of Treaties, the meaning of 'context', and how the condition 'unless the context otherwise requires' is to be applied. Thereby, an approach is submitted that is firmly based on public international law principles and transcends the current controversies into a holistic synthesis.
| Author | : Carlo Garbarino |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 699 |
| Release | : 2016-10-28 |
| Genre | : Business & Economics |
| ISBN | : 1785365886 |
Download Judicial Interpretation of Tax Treaties Book in PDF, ePub and Kindle
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
| Author | : Sjoerd Douma |
| Publisher | : IBFD |
| Total Pages | : 284 |
| Release | : 2008 |
| Genre | : Double taxation |
| ISBN | : 9087220278 |
Download The Legal Status of the OECD Commentaries Book in PDF, ePub and Kindle
Since the mid-1980s, the legal basis of the practice of tax administrations and courts around the world to conform to the Commentaries when interpreting and applying bilateral tax treaties based on the OECD Model has been the subject of an ongoing academic debate. Recently the debate has received new impetus, and the primary focus is now on the general principles of international law. In particular, opinions differ on the question whether the Commentaries can be a source of legal obligations through the principles of acquiescence and estoppel, both of which are founded on considerations of good faith, and equity and provide specific protection of settled expectations. The reports contained in this book address two questions. The first is whether, under international law, the states parties to a tax treaty are legally bound by the OECD Commentaries when interpreting and applying the provisions of the treaty which are identical to those of the OECD Model. The second question is whether, under the contracting states' internal law, taxpayers and the tax authorities are equally bound to apply the Commentaries if and when the contracting states themselves are so bound under international law. The book brings various legal disciplines - public international law, international tax law, Community law and constitutional law - together in order to resolve the legal status of the Commentaries. Through interdisciplinary debate, the issues have been defined clearly and the exact points at which the opinions differ are identified, thereby resulting in a better understanding of the issues at hand.
| Author | : United States. Internal Revenue Service |
| Publisher | : |
| Total Pages | : 28 |
| Release | : 1990 |
| Genre | : Double taxation |
| ISBN | : |
Download U.S. Tax Treaties Book in PDF, ePub and Kindle
