The improper use of tax treaties: with particular reference to the Netherlands and the United States
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Kluwer
1998
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Series on international taxation
19 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Zugl.: Amsterdam, Univ., Diss., 1997 |
| Beschreibung: | XV, 283 S. |
| ISBN: | 9041107371 |
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Datensatz im Suchindex
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|---|---|
| adam_text | THE IMPROPER USE OF TAX TREATIES WITH PARTICULAR REFERENCE TO THE
NETHERLANDS AND THE UNITED STATES STEF VAN WEEGHEL SERIES ON
INTERNATIONAL TAXATION: 19 KLUWER LAW INTERNATIONAL LONDON -THE HAGUE -
BOSTON TABLE OF CONTENTS PAGE PREFACE XI LIST OF ABBREVIATIONS XIII PART
I. INTRODUCTION 1 INTRODUCTION 3 1.1 BACKGROUND AND PURPOSE OF THIS
STUDY 3 1.2 METHODOLOGY 4 PART II. DOUBLE TAXATION 2 OCCURRENCE OF
DOUBLE TAXATION 9 2.1 DOUBLE TAXATION DEFMED 9 2.2 JURISDICTIONAL ISSUES
10 2.3 NATIONALITY 10 2.4 RESIDENCE 12 2.5 SOURCE 12 2.6 CONFLICTING
PRINCIPLES 13 2.6.1 RESIDENCE AND NATIONALITY 13 2.6.2 RESIDENCE AND
SOURCE 13 2.6.3 NATIONALITY AND SOURCE 13 2.7 APPLICATION OF IDENTICAL
PRINCIPLES 13 3 RATIONALE FOR THE AVOIDANCE OF DOUBLE TAXATION 1 5 TABLE
OF CONTENTS 4 AVOIDANCE OF DOUBLE TAXATION 19 4.1 METHODS 19 4.1.1
EXEMPTION METHOD 19 4.1.1.1 FUELL EXEMPTION 20 4.1.1.2 EXEMPTION WITH
PROGRESSION 20 4.1.1.3 SUBJECT-TO-TAX REQUIREMENT 20 4.1.2 CREDIT METHOD
20 4.2 MEASURES 21 4.2.1 UNILATERAL MEASURES 21 4.2.2 BILATERAL MEASURES
AND MULTILATERAL MEASURES 22 PART III. TAX TREATIES 5 HISTORY AND
PURPOSE 27 5.1 HISTORY 27 5.2 OBJECTIVES OF TAX TREATIES 33 5.2.1
AVOIDANCE OF DOUBLE TAXATION 33 5.2.2 PREVENTION OF TAX AVOIDANCE AND
EVASION 34 5.2.3 NON-DISCRIMINATION 36 6 STNICTURE 37 6.1 BASIC
STRUCTURE 37 6.2 TREATY SUBJECT 37 6.2.1 PERSONAL SCOPE 37 6.2.2 PERSONS
39 6.2.3 RESIDENCE 39 6.2.3.1 THE DEFINITION OF RESIDENCE IN TREATIES 40
6.2.3.2 THE UNITED KINGDOM 43 6.2.3.3 THE NETHERLANDS 46 6.2.3.3.1
RESIDENCE BASED ON THE CIRCUMSTANCES 46 6.2.3.3.2 RESIDENCE BASED ON
INCORPORATION UNDER NETHERLANDS LAW 52 53 54 54 57 64 64 65 68 68 71 72
VI 6.3 6.4 TREATY OBJECT RELATION BETWEEN 6.4.1 6.4.2 6.4.3 - TREATY
SUBJECT AND TREATY OBJECT INTRODUCTION MEANING OF THE TERM PAID TO THE
CONCEPT OF BENEFICIAL OWNERSHIP 6.4.3.1 6.4.3.2 6.4.3.3 INTRODUCTION
ORIGIN OF THE TERM AND UNITED KINGDOM DOMESTIC LAW TREATY CONTEXT
6.4.3.3.1 INTRODUCTION AND OECD COMMENTARY 6.4.3.3.2 WHO IS AN AGENT OR
NOMINEE? 6.4.3.3.3 CONDUIT COMPANY TABLE OF CONTENTS 6 STRUCTURE
(CONTINUED) 6.4.3.4 INTERPRETATION IN THE NETHERLANDS 73 6.4.3.5
INTERPRETATION IN THE UNITED STATES 77 6.4.3.6 INTERPRETATION IN OTHER
COUNTRIES 83 6.4.3.7 TRUSTS 86 6.4.3.8 PENSION FUNDS AND INSURANCE
COMPANIES 86 6.4.4 PAID TO AND BENEFICIAL OWNER 87 6.4.5 CONCLUSION
AND RECOMMENDATIONS 89 PART IV. IMPROPER USE OF TAX TREATIES 7 THE
CONCEPT OF IMPROPER USE OF TAX TREATIES 95 7.1 INTRODUCTION 95 7.1.1
ABUSE OF RIGHTS IN NON-TAX LAW OF CERTAIN CIVIL LAW COUNTRIES 98 7.1.2
ABUSE OF RIGHTS IN NON-TAX INTERNATIONAL LAW 99 7.1.3 ABUSE OF RIGHTS
AND BUSINESS PURPOSE IN DOMESTIC TAX LAW 101 7.2 PURPOSE, EXPECTATIONS
AND POLICY 103 7.2.1 INTRODUCTION 103 7.2.2 PRIMARY PURPOSE 104 7.2.3
EXPECTATIONS 105 7.2.4 POLICY 107 7.2.4.1 INTRODUCTION 107 7.2.4.2 THE
NETHERLANDS 108 7.2.4.3 THE UNITED STATES 111 7.2.5 RECIPROCITY 116 7.3
PRELIMINARY CONCLUSIONS 116 8 TREATY SHOPPING AND OTHER PERCEIVED
IMPROPER USE OF TAX TREATIES 119 8.1 TREATY SHOPPING 119 8.1.1
INTRODUCTION 119 8.1.2 DIRECT CONDUITS 120 8.1.3 STEPPING
STONE CONDUITS 120 8.1.4 IMPROPER USE 121 8.2 OTHER PERCEIVED IMPROPER
USE OF TAX TREATIES 124 8.2.1 TRIANGULAER CASES 124 8.2.2 CONSOLIDATED
RETURN 126 8.2.2.1 INTRODUCTION 126 8.2.2.2 PERMANENT ESTABLISHMENT AND
BASE EROSION 127 8.2.2.3 PERMANENT ESTABLISHMENT AND LOSS RECAPTURE 128
8.2.2.4 TREATY SHOPPING AND BASE EROSION 130 8.2.3 DIVIDENDS 131 8.2.3.1
DIRECT VS. PORTFOLIO INVESTMENT 131 8.2.3.1.1 INTRODUCTION 131 8.2.3.1.2
SAME COUNTRY HOLDING 132 VN TABLE OF CONTENTS TREATY SHOPPING AND OTHER
PERCEIVED IMPROPER USE OF TAX TREATIES ( CONTINUED) 8.2.3.2 8.2.3.3
8.2.3.4 8.2.4 CAPITAL 8.2.4.1 8.2.4.2 8.2.3.1.3 INVESTMENT COMPANIES
8.2.3.1.4 QUINTET STRUCTURES DUAL RESIDENCE DIVIDEND STRIPPING
CONVERSION OF DIVIDENDS IN PAYMENTS OF INTEREST GAINS SUBSTANTIAL
SHAREHOLDINGS REAL PROPERTY GAINS 8.2.5 COMPENSATION FOR PERSONAL
SERVICES 8.2.5.1 8.2.5.2 8.2.5.3 8.2.5.4 INTRODUCTION DIRECTORS FEES
PENSIONS ARTISTES AND SPORTSMEN 8.2.6 QUALIFICATION 134 137 138 141 149
151 151 152 153 153 153 155 157 158 PART V. EFFORTS TO COMBAT IMPROPER
USE OF TAX TREATIES 9 INTERPRETATION AND APPLICATION OF SUBSTANCE OVER
FORM PRINCIPLES 163 10 11 9.1 INTRODUCTION 9.1.1 INTERPRETATION 9.1.2
APPLICATION OF SUBSTANCE OVER FORM PRINCIPLES 9.2 THE NETHERLANDS 9.3
THE UNITED STATES 9.4 OTHER COUNTRIES PROVISIONS IN OR BASED ON DOMESTIC
LEGISLATION 10.1 INTRODUCTION 10.2 THE NETHERLANDS 10.2.1 CONSOLIDATED
RETURN 10.2.2 INVESTMENT COMPANIES 10.2.3 PENSIONS 10.3 THE UNITED
STATES 10.3.1 BRANCH PROFITS TAX 10.3.2 REGULATIONS ON CONDUIT FINANCING
ARRANGEMENTS 10.3.3 FIRPTA 10.4 OTHER COUNTRIES TREATY PROVISIONS 11.1
INTRODUCTION 11.2 THE OECD MODEL CONVENTION 92 11.2.1 INTRODUCTION
11.2.2 BENEFICIAL OWNERSHIP 11.2.3 LIMITATION ON BENEFITS 163 163 165
167 178 188 191 191 194 194 195 196 197 197 199 204 205 211 211 211 211
212 212 VM TABLE OF CONTENTS 11 TREATY PROVISIONS (CONTINUED) 11.2.3.1
LOOK-THROUGH APPROACH 213 11.2.3.2 EXCLUSION APPROACH 214 11.2.3.3
SUBJECT-TO-TAX APPROACH 214 11.2.3.4 CHANNEL APPROACH 215 11.2.3.5 BONA
FIDE CASES 215 11.2.4 OTHER PROVISIONS 216 11.2.4.1 TRIANGULAER CASES 216
11.2.4.2 ARTISTES AND SPORTSMEN 217 11.3 THE NETHERLANDS 218 11.3.1
INTRODUCTION 218 11.3.2 BENEFICIAL OWNERSHIP 218 11.3.3 LIMITATION ON
BENEFITS 218 11.3.4 OTHER PROVISIONS 222 11.4 THE UNITED STATES 224
11.4.1 INTRODUCTION 224 11.4.2 BENEFICIAL OWNERSHIP 225 11.4.3
LIMITATION ON BENEFITS 225 11.4.3.1 INTRODUCTION 225 11.4.3.2 SPECIAL
MEASURES APPROACH 226 11.4.3.3 PRINCIPAL PURPOSE APPROACH 226 11.4.3.4
COMPREHENSIVE APPROACH 226 11.4.4 OTHER PROVISIONS 239 11.5 OTHER
COUNTRIES 243 11.5.1 INTRODUCTION 243 11.5.2 BENEFICIAL OWNERSHIP 244
11.5.3 LIMITATION ON BENEFITS 244 11.5.4 OTHER PROVISIONS 252 PART VI.
CONCLUSION AND RECOMMENDATIONS 12 CONCLUSION AND RECOMMENDATIONS 257
BIBLIOGRAPHY 261 TABLE OF CASE LAW 271 INDEX 277 IX
|
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| spelling | Weeghel, Stef van Verfasser (DE-588)141958324 aut The improper use of tax treaties with particular reference to the Netherlands and the United States Stef van Weeghel 1. publ. London [u.a.] Kluwer 1998 XV, 283 S. txt rdacontent n rdamedia nc rdacarrier Series on international taxation 19 Zugl.: Amsterdam, Univ., Diss., 1997 Double imposition - Etats-Unis ram Double imposition - Pays-Bas - Conventions Double imposition - Pays-Bas ram Double imposition - Traités ram Double imposition - États-Unis - Conventions Dubbele belasting gtt Internationaal belastingrecht gtt Oneigenlijk gebruik gtt Verdragen gtt Double taxation Netherlands Treaties Double taxation United States Treaties Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf Rechtsmissbrauch (DE-588)4048806-8 gnd rswk-swf Niederlande USA Niederlande (DE-588)4042203-3 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf Doppelbesteuerungsabkommen (DE-588)4070544-4 s Rechtsmissbrauch (DE-588)4048806-8 s DE-604 USA (DE-588)4078704-7 g Niederlande (DE-588)4042203-3 g Series on international taxation 19 (DE-604)BV000014030 19 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008290584&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Weeghel, Stef van The improper use of tax treaties with particular reference to the Netherlands and the United States Series on international taxation Double imposition - Etats-Unis ram Double imposition - Pays-Bas - Conventions Double imposition - Pays-Bas ram Double imposition - Traités ram Double imposition - États-Unis - Conventions Dubbele belasting gtt Internationaal belastingrecht gtt Oneigenlijk gebruik gtt Verdragen gtt Double taxation Netherlands Treaties Double taxation United States Treaties Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd Rechtsmissbrauch (DE-588)4048806-8 gnd |
| subject_GND | (DE-588)4070544-4 (DE-588)4048806-8 (DE-588)4042203-3 (DE-588)4078704-7 |
| title | The improper use of tax treaties with particular reference to the Netherlands and the United States |
| title_auth | The improper use of tax treaties with particular reference to the Netherlands and the United States |
| title_exact_search | The improper use of tax treaties with particular reference to the Netherlands and the United States |
| title_full | The improper use of tax treaties with particular reference to the Netherlands and the United States Stef van Weeghel |
| title_fullStr | The improper use of tax treaties with particular reference to the Netherlands and the United States Stef van Weeghel |
| title_full_unstemmed | The improper use of tax treaties with particular reference to the Netherlands and the United States Stef van Weeghel |
| title_short | The improper use of tax treaties |
| title_sort | the improper use of tax treaties with particular reference to the netherlands and the united states |
| title_sub | with particular reference to the Netherlands and the United States |
| topic | Double imposition - Etats-Unis ram Double imposition - Pays-Bas - Conventions Double imposition - Pays-Bas ram Double imposition - Traités ram Double imposition - États-Unis - Conventions Dubbele belasting gtt Internationaal belastingrecht gtt Oneigenlijk gebruik gtt Verdragen gtt Double taxation Netherlands Treaties Double taxation United States Treaties Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd Rechtsmissbrauch (DE-588)4048806-8 gnd |
| topic_facet | Double imposition - Etats-Unis Double imposition - Pays-Bas - Conventions Double imposition - Pays-Bas Double imposition - Traités Double imposition - États-Unis - Conventions Dubbele belasting Internationaal belastingrecht Oneigenlijk gebruik Verdragen Double taxation Netherlands Treaties Double taxation United States Treaties Doppelbesteuerungsabkommen Rechtsmissbrauch Niederlande USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008290584&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000014030 |
| work_keys_str_mv | AT weeghelstefvan theimproperuseoftaxtreatieswithparticularreferencetothenetherlandsandtheunitedstates |