Practical issues in the application of double tax conventions: = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English French German Spanish |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer Law Internat.
1998
|
| Schriftenreihe: | Cahiers de droit fiscal international
83,2=83b International Fiscal Association: ... Congress of the International Fiscal Association 52,2 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Beitr. teilw. engl., teilw. franz., teilw. dt., teilw. span. |
| Beschreibung: | 764 S. |
| ISBN: | 904111002X |
Internformat
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| 245 | 1 | 0 | |a Practical issues in the application of double tax conventions |b = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen |
| 246 | 1 | 1 | |a Problèmes pratiques d'application des conventions la double imposition |
| 246 | 1 | 1 | |a Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen |
| 264 | 1 | |a The Hague [u.a.] |b Kluwer Law Internat. |c 1998 | |
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Datensatz im Suchindex
| _version_ | 1804126670807891968 |
|---|---|
| adam_text | General Report
David W.
Williams*
(United
Kingdom)
Table of contents
1.
Introduction
21
1.1.
The backgroud to this report
21
1.2.
The reasons for this report
21
1.3.
Bilateral solutions to double taxation
23
1.4.
The aims and scope of this report
24
1.5.
Terminology
25
1.6.
Literature
26
1.7.
Countries and viewpoints covered
26
2.
General issues
27
2.1.
Status of DTCs in national legal systems
27
2.1.1.
Methods of giving effect to DTCs
27
2.1.2.
Interaction with internal general principles of law
29
2.2.
Inclusion of implementation provisions in DTCs
29
2.2.1.
Inclusion in the
OECD
model tax convention
29
2.2.2.
Inclusion in individual DTCs
31
2.2.3.
The principle of non-discrimination
31
2.3.
National implementing regulations
32
2.3.1.
National practices in implementation
32
2.3.2.
Tax law or administrative law?
34
2.3.3.
A principle of equal application?
34
2.3.4.
The European Union
35
2.3.4.1.
European Union law and member states
35
2.3.4.2.
EC tax legislation
36
2.3.4.3.
The European Union Arbitration Convention
36
2.3.4.4.
Relevance of European Union legal principles
37
2.4.
Administration of DTC provisions
38
2.4.1.
The importance of the means of assessment
38
2.4.2.
Self-assessment
38
*
Solicitor; Associate of the Chartered Institute of Taxation; a British Social Security and Child
Support Commissioner; Visiting Professor of Tax Law at Queen Mary and Westfield College,
University of London, the
Université de
Paris I
et
XII,
and the
Wirtschaftsumversität
Wien
IFA©
1998
19
GENERAL
REPORT
2.4.3.
Assessment by the tax authority
39
2.4.4.
Tax authority organisation for handling double tax issues
40
2.4.5.
The burden of proof
41
2.4.6.
Time limits
41
2.5.
The position of agents, intermediaries and non-typical taxpayers
42
2.5.1.
Agents and intermediaries
42
2.5.2.
Non-typical taxpayers
43
2.6.
Official guidance on applying DTCs
44
2.6.1.
Published guidance
44
2.6.2.
Access to the tax authority
45
2.6.3.
Advance rulings
45
2.6.4.
Use of forms
45
2.7.
Revenue powers
46
2.8.
Taxpayer identification numbers (TINS)
47
2.9.
Use of non-tax procedures
47
2.10.
Requirements involving foreign tax authorities
48
3.
Specific situations
50
3.1.
Introductory comments
50
3.2.
Residence status
51
3.3.
Withholding tax
52
3.4.
Business income and permanent establishments
54
3.5.
Other specific situations
55
4.
Disputes and unresolved issues
55
5.
Conclusions
56
20
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| genre | (DE-588)1071861417 Konferenzschrift 1998 London gnd-content |
| genre_facet | Konferenzschrift 1998 London |
| id | DE-604.BV012070997 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:21:09Z |
| institution | BVB |
| isbn | 904111002X |
| language | English French German Spanish |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008171095 |
| oclc_num | 39189859 |
| open_access_boolean | |
| owner | DE-703 DE-M124 DE-12 DE-739 DE-945 DE-355 DE-BY-UBR DE-19 DE-BY-UBM DE-188 |
| owner_facet | DE-703 DE-M124 DE-12 DE-739 DE-945 DE-355 DE-BY-UBR DE-19 DE-BY-UBM DE-188 |
| physical | 764 S. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| publisher | Kluwer Law Internat. |
| record_format | marc |
| series | Cahiers de droit fiscal international International Fiscal Association: ... Congress of the International Fiscal Association |
| series2 | Cahiers de droit fiscal international International Fiscal Association: ... Congress of the International Fiscal Association |
| spelling | Practical issues in the application of double tax conventions = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen Problèmes pratiques d'application des conventions la double imposition Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen The Hague [u.a.] Kluwer Law Internat. 1998 764 S. txt rdacontent n rdamedia nc rdacarrier Cahiers de droit fiscal international 83,2=83b International Fiscal Association: ... Congress of the International Fiscal Association 52,2 Beitr. teilw. engl., teilw. franz., teilw. dt., teilw. span. Dubbele belasting gtt Verdragen gtt Double taxation. Congresses Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 1998 London gnd-content Doppelbesteuerungsabkommen (DE-588)4070544-4 s DE-604 Cahiers de droit fiscal international 83,2=83b (DE-604)BV002542749 83,2 International Fiscal Association: ... Congress of the International Fiscal Association 52,2 (DE-604)BV004856854 52,2 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008171095&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Practical issues in the application of double tax conventions = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen Cahiers de droit fiscal international International Fiscal Association: ... Congress of the International Fiscal Association Dubbele belasting gtt Verdragen gtt Double taxation. Congresses Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| subject_GND | (DE-588)4070544-4 (DE-588)1071861417 |
| title | Practical issues in the application of double tax conventions = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen |
| title_alt | Problèmes pratiques d'application des conventions la double imposition Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen |
| title_auth | Practical issues in the application of double tax conventions = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen |
| title_exact_search | Practical issues in the application of double tax conventions = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen |
| title_full | Practical issues in the application of double tax conventions = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen |
| title_fullStr | Practical issues in the application of double tax conventions = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen |
| title_full_unstemmed | Practical issues in the application of double tax conventions = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen |
| title_short | Practical issues in the application of double tax conventions |
| title_sort | practical issues in the application of double tax conventions problemes pratiques d application des conventions la double imposition fragen der praktischen anwendung von doppelbesteuerungsabkommen |
| title_sub | = Problèmes pratiques d'application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen |
| topic | Dubbele belasting gtt Verdragen gtt Double taxation. Congresses Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| topic_facet | Dubbele belasting Verdragen Double taxation. Congresses Doppelbesteuerungsabkommen Konferenzschrift 1998 London |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008171095&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV002542749 (DE-604)BV004856854 |