The compatibility of anti-abuse provisions in tax treaties with EC law:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer
1998
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Eucotax: EUCOTAX series on European taxation
1 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 293 S. |
| ISBN: | 9041196781 904119679X |
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Datensatz im Suchindex
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|---|---|
| adam_text |
EUCOTAX SERIES ON EUROPEAN TAXATION THE COMPATIBILITY OF ANTI-ABUSE
PROVISIONS IN TAX TREATIES WITH EC LAW EDITORS PETER HJ ESSERS GUIDO JME
DE BONT ERIC CCM KEMMEREN KLUWER LAW INTERNATIONAL THE HAGUE - LONDON -
BOSTON CONTENTS PREFACE IX ABOUT THE AUTHORS AND EDITORS X LIST OF
ABBREVIATIONS XI PARTI 1. EC LAW: THE FRAMEWORK 1 SACHA PRECHAL 1.
INTRODUCTION 1 2. EC TREATY FREEDOMS 3 2.1 THE GENERAL SCHEME 3 2.2 THE
SCHEME APPLIED 6 2.3 THE TREATY PROVISIONS ON THE FREE MOVEMENT OF
CAPITAL 8 3. IMPLICATIONS FOR THE ANTI-TREATY SHOPPING CLAUSES 9 4. THE
RELATIONSHIP BETWEEN TAX TREATIES AND EC LAW 11 5. INCOMPATIBLE
ANTI-ABUSE CLAUSES AND COMMUNITY LAW REMEDIES 14 2. EC LAW: SPECIFIC
OBSERVATIONS 17 ERIC KEMMEREN 1. INTRODUCTION 17 2. POWERS TO CONCLUDE
TAX TREATIES 17 3. DIFFERENTIATION ON THE BASIS OF RESIDENCE IN DIRECT
TAXES AND OF NATIONALITY IN TAX TREATIES IS PERMITTED 25 4. A EUROPEAN
TOUCHSTONE IN RELATION TO ABUSE 31 4.1 GENERAL REMARKS 31 4.2 EUROPEAN
LAW DOES NOT COVER THE ABUSE OF TAX RULES 33 5. CONCLUSIONS 37 PART II
3. AUSTRIA 41 GERALD TOIFL 1. ANTI-ABUSE PROVISIONS IN AUSTRIAN DOMESTIC
TAX LAW 41 2. ANTI-ABUSE PROVISIONS IN AUSTRIAN TAX TREATIES 44 3.
LIMITATION ON BENEFITS PROVISION UNDER ARTICLE 16 OF THE DTC
AUSTRIA-UNITED STATES 49 4. GENERAL EXAMINATION PATTERN FOR
NON-DISCRIMINATION CASES UNDER COMMUNITY LAW 52 THE COMPATIBILITY OF
ANTI-ABUSE PROVISIONS 4.1 SCOPE OF THE FUNDAMENTAL FREEDOMS WITH REGARD
TO PERSONS 52 4.2 COMPARABILITY OF THE SITUATION IN COMMUNITY LAW 58 4.3
JUSTIFICATIONS FOR A DIFFERENCE IN TREATMENT IN COMMUNITY LAW (RULE OF
REASON) 63 5. APPLICATION OF THE FUNDAMENTAL FREEDOMS TO AUSTRIAN
DOMESTIC ANTI-ABUSE PROVISIONS 71 6. APPLICATION OF THE FUNDAMENTAL
FREEDOMS ON ANTI-ABUSE PROVISIONS IN AUSTRIAN TAX TREATIES 73 7.
APPLICATION OF THE FUNDAMENTAL FREEDOMS ON ARTICLE 16 OF THE DTC
AUSTRIA-UNITED STATES 78 4. FRANCE 85 PATRICK DIBOUT AND RENE OJFERMANNS
1. INTRODUCTION 85 2. THE RELATION BETWEEN ANTI-ABUSE PROVISIONS AND EC
LAW 91 3. ANTI-ABUSE CLAUSES IN RELATION TO TAX TREATIES 94 5. GERMANY
97 JOERG MANFRED MOESSNER 1. INTRODUCTION 97 2. GENERAL CLAUSES AGAINST
TAX ABUSE WITHIN GERMAN DOUBLE TAXATION CONVENTIONS 98 3. SUBJECT-TO-TAX
PROVISIONS 99 4. SPECIFIC ANTI-TREATY-SHOPPING RULES 100 5. RESIDENCE
PROVISIONS 107 6. BENEFICIAL OWNERSHIP 107 7. NATIONAL
ANTI-TREATY-SHOPPING PROVISION IN THE INCOME TAX ACT 108 6. ITALY 111
FRANCO GALLO AND GAETANO CASERTANO 1. INTRODUCTION 111 2. THE ROLE OF
TAX MATTERS IN THE EC TREATY 112 3. THE ROLE OF ARTICLE 3B OF THE
MAASTRICHT TREATY 112 4. THE ROLE OF ARTICLE 3B AND THE DOUBLE TAX
TREATIES 114 5. THE ITALIAN PRINCIPLES OF INTERNAL TAX LAW WITH
REFERENCE TO THE DOUBLE TAX TREATIES AND EC LAW 116 6. THE SCOPE OF THE
DOUBLE TAX TREATY AND EC LAW 117 7. THE ITALIAN "RULE OF PREFERENCE"
UNDER ARTICLE 128 OF THE ITALIAN COMPANY TAX LAW AND THE ITALIAN DOUBLE
TAX TREATIES 119 8. THE RELATIONSHIP BETWEEN THE BENEFICIAL OWNER RULE
IN THE DOUBLE TAX TREATIES AND INTERNAL ITALIAN TAX LAW 120 VI CONTENTS
9. THE RESIDENT PROVISION AS AN ANTI-ABUSE RULE 122 10. ARTICLE 5 OF THE
ITALY-AUSTRALIA DOUBLE TAX TREATY AS AN EXAMPLE OF AN ANTI-ABUSE RULE:
"AN ANTI-TREATY SHOPPING RULE THAT COULD INFLUENCE THE EC TREATY" 123
11. CONCLUSIONS 124 7. THE NETHERLANDS 125 ERIC KEMMEREN 1. INTRODUCTION
125 2. RESIDENCE 126 2.1 INFRINGEMENT OF THE EC TREATY? 127 2.1.1 A
STRICTLY INTERNAL DUTCH MATTER? 127 2.1.2 DISCRIMINATION/HINDRANCE? 128
2.2 INFRINGEMENT OF THE PARENT-SUBSIDIARY AND MERGER DIRECTIVES? 130 3.
SUBSTANTIAL INTEREST CONDITION 130 4. BENEFICIAL OWNER 133 5. LIMITATION
ON BENEFITS 134 5.1 THE LUXEMBOURG 1929 HOLDING COMPANY 134 5.2 ARTICLE
26 OF THE NETHERLANDS-US TAX TREATY 136 5.2.1 DIRECT STOCK EXCHANGE TEST
137 5.2.2 INDIRECT STOCK EXCHANGE TEST 138 5.2.3 SHAREHOLDERS TEST 141
5.2.4 DERIVATIVE SHAREHOLDERS TEST 141 5.2.5 ACTIVITYTEST 142 5.2.6
HEADQUARTERS TEST 144 5.2.7 INTERNATIONAL SHIPPING AND AIR TRANSPORT
TEST 144 5.2.8 DISCRETIONARY RELIEF 145 5.2.9 CONSEQUENCES OF VIOLATION
OF EC LAW 146 6. CONCLUSIONS 150 8. FLOW CHARTS OF ARTICLE 26 OF THE
DUTCH-US TAX TREATY (LIMITATION ON BENEFITS) 153 ERIC KEMMEREN 1.
INTRODUCTION 153 2. HOW TO READ THE FLOW CHARTS 153 9. SPAIN 173 STELLA
RAVENTOS 1. INTRODUCTION. THE ANTI-TREATY SHOPPING PROVISIONS IN THE
TRADITIONAL SPANISH TREATIES 173 2. THE ANTI-TREATY SHOPPING PROVISIONS
IN THE MOST RECENT TREATIES 174 2.1 THE "LIMITATION ON BENEFITS"
PROVISION IN THE US TREATY 174 VII THE COMPATIBILITY OF ANTI-ABUSE
PROVISIONS 2.2 THE LIMITATION OF BENEFITS IN THE TREATIES WITH IRELAND
AND PORTUGAL 180 2.3 THE TREATY WITH LUXEMBOURG 183 3. THE "BENEFICIAL
OWNER" CLAUSE 184 4. THE "THIN-CAPITALIZATION PROVISIONS" 184 4.1 THE
TREATY WITH MEXICO 185 5. CONCLUSION 187 10. UNITED KINGDOM 189 PHILIP
BAKER 1. THE UNITED KINGDOM'S NETWORK OF DTCS AND THE RELEVANCE OF
LIMITATION OF BENEFIT PROVISIONS 189 2. A BRIEF HISTORY OF THE UK'S
PRACTICE WITH REGARD TO DTCS 190 3. UK DOMESTIC LEGISLATION ON TREATY
ABUSE 191 4. DOMESTIC JUDGE-MADE ANTI-AVOIDANCE APPROACHES: A GENERAL
ANTI-AVOIDANCE APPROACH 192 5. THE COMPATIBILITY OF LIMITATION OF
BENEFIT PROVISIONS WITH EU LAW - THE UK POSITION 193 6. TREATY
LIMITATION OF BENEFIT PROVISIONS 194 6.1 A UNIQUELY BRITISH PROVISION:
THE REMITTANCE LIMITATION 195 6.2 EXCLUSION OF TAX-PRIVILEGED ENTITIES
196 6.3 CURRENT, STANDARD LIMITATION OF BENEFIT PROVISIONS: BENEFICIAL
OWNERSHIP LIMITATIONS 198 6.4 CURRENT STANDARD LIMITATION OF BENEFIT
PROVISIONS: SPECIAL RELATIONSHIP PROVISIONS 199 6.5 A NEW BRITISH
INVENTION: THE MAIN PURPOSE LIMITATION 200 6.6 SPECIAL LIMITATIONS OF
BENEFIT 201 6.7 FORMER LIMITATION OF BENEFIT PROVISIONS 204 6.7.1
SUBJECT TO TAX PROVISIONS 204 6.7.2 ARM'S-LENGTH PROVISIONS 204 6.7.3
PRE-ACQUISITION DIVIDENDS 205 6.7.4 DISPOSAL OF DEBTS 205 7. SOME
CONCLUSIONS: THE UK'S GENERAL APPROACH TO LIMITATION OF BENEFIT
PROVISIONS 206 EPILOGUE 209 APPENDIX: SURVEY OFTHE QUOTED TREATY
PROVISIONS 215 INDEX 285 VIN |
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| geographic | Europa Europäische Union. Mitgliedsstaaten |
| geographic_facet | Europa Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV012505920 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-02T09:14:35Z |
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| isbn | 9041196781 904119679X |
| language | English |
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| physical | XII, 293 S. |
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| spelling | The compatibility of anti-abuse provisions in tax treaties with EC law ed.: Peter HJ Essers ... 1. publ. The Hague [u.a.] Kluwer 1998 XII, 293 S. txt rdacontent n rdamedia nc rdacarrier Eucotax: EUCOTAX series on European taxation 1 Europäische Union (DE-588)5098525-5 gnd rswk-swf Dubbele belasting gtt Europees recht gtt Internationaal belastingrecht gtt Rechtsmisbruik gtt Verdragen gtt Europarecht Recht Double taxation -- European Union countries Tax evasion -- European Union countries Capital movements -- Law and legislation -- European Union countries Double taxation -- Europe Tax evasion -- Europe Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf Europa Europäische Union. Mitgliedsstaaten (DE-588)4143413-4 Aufsatzsammlung gnd-content Europäische Union (DE-588)5098525-5 b Doppelbesteuerungsabkommen (DE-588)4070544-4 s DE-604 Essers, P. H. J. 1957- Sonstige (DE-588)124146287 oth Eucotax: EUCOTAX series on European taxation 1 (DE-604)BV012505903 1 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008488162&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The compatibility of anti-abuse provisions in tax treaties with EC law Eucotax: EUCOTAX series on European taxation Europäische Union (DE-588)5098525-5 gnd Dubbele belasting gtt Europees recht gtt Internationaal belastingrecht gtt Rechtsmisbruik gtt Verdragen gtt Europarecht Recht Double taxation -- European Union countries Tax evasion -- European Union countries Capital movements -- Law and legislation -- European Union countries Double taxation -- Europe Tax evasion -- Europe Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4070544-4 (DE-588)4143413-4 |
| title | The compatibility of anti-abuse provisions in tax treaties with EC law |
| title_auth | The compatibility of anti-abuse provisions in tax treaties with EC law |
| title_exact_search | The compatibility of anti-abuse provisions in tax treaties with EC law |
| title_full | The compatibility of anti-abuse provisions in tax treaties with EC law ed.: Peter HJ Essers ... |
| title_fullStr | The compatibility of anti-abuse provisions in tax treaties with EC law ed.: Peter HJ Essers ... |
| title_full_unstemmed | The compatibility of anti-abuse provisions in tax treaties with EC law ed.: Peter HJ Essers ... |
| title_short | The compatibility of anti-abuse provisions in tax treaties with EC law |
| title_sort | the compatibility of anti abuse provisions in tax treaties with ec law |
| topic | Europäische Union (DE-588)5098525-5 gnd Dubbele belasting gtt Europees recht gtt Internationaal belastingrecht gtt Rechtsmisbruik gtt Verdragen gtt Europarecht Recht Double taxation -- European Union countries Tax evasion -- European Union countries Capital movements -- Law and legislation -- European Union countries Double taxation -- Europe Tax evasion -- Europe Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| topic_facet | Europäische Union Dubbele belasting Europees recht Internationaal belastingrecht Rechtsmisbruik Verdragen Europarecht Recht Double taxation -- European Union countries Tax evasion -- European Union countries Capital movements -- Law and legislation -- European Union countries Double taxation -- Europe Tax evasion -- Europe Doppelbesteuerungsabkommen Europa Europäische Union. Mitgliedsstaaten Aufsatzsammlung |
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