Corporate residence and international taxation:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Amsterdam
International Bureau of Fiscal Documentation
2002
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIV, 280 S. |
| ISBN: | 9076078483 |
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| 650 | 4 | |a Entreprises multinationales - Impôts | |
| 650 | 7 | |a Fiscale woonplaats |2 gtt | |
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| 650 | 7 | |a Locatie |2 gtt | |
| 650 | 7 | |a Ondernemingen |2 gtt | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a International business enterprises |x Taxation | |
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Record in the Search Index
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| adam_text | TABLE OF CONTENTS
Acknowledgements v
Preface vii
Chapter 1 Prolegomena 1
1.1. Residence and source taxation 1
1.2. Territorial scope and extraterritoriality 6
1.3. The nature of the business corporation 10
1.3.1. Legal personality 11
1.3.2. Why tax corporations? 15
1.4. Common and statute law 18
1.5. The basic problem of corporate residence 22
Chapter 2 The case law test for corporate residence 25
2.1. Is there a common law corporate residence? 26
2.2. The development of the central management
and control test 29
2.2.1. Before De Beers 31
2.2.2. De Beers 38
2.2.2.1. The test is not place of incorporation 39
2.2.2.2. This could lead to manipulation 40
2.2.2.3. Analogy to the natural person 40
2.2.2.4. The real business test 41
2.2.2.5. The De Beers judicial formula 42
2.2.2.6. The application of the test is a question of fact 44
2.2.2.7. The company was resident in the United
Kingdom 46
2.2.3. After De Beers Al
2.2.3.1. Adoption of the test 47
2.2.3.2. An alternate test for English companies 48
2.2.3.3. Rejection of the alternate test 51
2.3. Central management and control: theory and
practice 55
2.3.1. The force of the De Beers test 56
2.3.2. Where is central management and control? 58
2.3.3. The inactive company 63
xi
Table of contents
2.3.4. Multiple corporate residence 68
2.3.4.1. Swedish Central Railway 69
2.3.4.2. Egyptian Delta Land and Investment 72
2.3.4.3. Union Corporation 75
2.3.4.4. Unit Construction 78
2.3.4.5. Conclusion 79
2.3.5. De facto control 82
2.3.5.1. Unit Construction 83
2.3.5.2. The application of Unit Construction 86
2.3.5.3. Conclusion 93
2.3.6. Corporate governance 99
Chapter 3 Residence in income tax conventions 103
3.1. Definition of resident in Article 4( 1) 104
3.1.1. Liable to tax 106
3.1.1.1. Untaxed income 107
3.1.1.2. Governments 111
3.1.1.3. Tax exempt entities 112
3.1.1.4. Fiscally transparent entities 115
3.1.1.5. Collective investment companies 123
3.1.1.6. Anti avoidance rules 126
3.1.1.7. Some final observations 128
3.1.2. By reason of 130
3.1.3. The listed connecting factors 134
3.1.3.1. Domicile 136
3.1.3.2. Residence 137
3.1.3.3. Place of management 141
3.1.3.4. Place of incorporation 142
3.1.3.5. Any other criterion of a similar nature 142
3.1.3.6. A reflection on the list of criteria 145
3.1.4. Comprehensive taxation and treaty residence 146
3.1.4.1. Article 4(1) contemplates residence taxation 147
3.1.4.2. Comprehensive or full taxation 151
3.1.4.3. Preferential regimes 155
3.1.5. Territorial exclusions and residence 159
3.2. Tie breaker rules in Article 4(3) 163
3.2.1. Dual corporate treaty residence 164
3.2.2. The OECD Model Convention approach 167
3.2.2.1. The structure of Article 4(3) 167
xii
Table of contents
3.2.2.2. The OECD preference criterion: place of
effective management 169
3.2.3. Nationality as the preference criterion 171
3.2.4. The best efforts approach 174
3.2.5. Sequential tests 177
3.2.5.1. Nationality + effective management 177
3.2.5.2. Sequences ending with best efforts 178
3.3. Conclusions 178
Chapter 4 Canadian statutory rules 181
4.1. Language and syntax 182
4.2. Deeming provisions 189
4.2.1. Ordinarily resident 189
4.2.2. Place of incorporation 192
4.2.2.1. Background 192
4.2.2.2. The 1962 experiment 194
4.2.2.3. The 1965 solution 196
4.2.2.4. Transitional relief 197
4.2.3. Dual resident corporations 204
4.2.3.1. Forms of dual residence 204
4.2.3.2. Purpose of the rule 208
4.2.3.3. Effectiveness of the rule 209
4.2.3.4. Application 214
4.2.4. Corporate continuance 218
4.2.4.1. Company law 219
4.2.4.2. Income tax consequences 222
4.2.4.3. The statutory deeming rule 224
4.2.4.4. The Canada US Tax Convention 228
4.2.5. International shipping corporations 231
4.3. Foreign affiliates 232
4.3.1. Definition of foreign affiliate 233
4.3.2. Place of incorporation of foreign affiliate 238
4.3.3. Same country residence rules 241
4.3.4. Residence and the distribution system 245
4.3.4.1. Computation of earnings 246
4.3.4.2. Exempt earnings: designated treaty country 249
4.3.4.3. Exempt earnings: the case law test 254
4.3.4.4. Dual residence 255
xiii
Table of contents
Chapter 5 Corporate residence and beyond 259
5.1. Twentieth century tax systems 260
5.1.1. Rethinking the residence tests 260
5.1.2. Corporate residence conflicts 265
5.2. Beyond corporate residence 266
5.2.1. Source and residence taxation 267
5.2.2. Shareholders and corporations 270
References 273
List of abbreviations 273
Table of cases 274
xiv
|
| adam_txt |
TABLE OF CONTENTS
Acknowledgements v
Preface vii
Chapter 1 Prolegomena 1
1.1. Residence and source taxation 1
1.2. Territorial scope and extraterritoriality 6
1.3. The nature of the business corporation 10
1.3.1. Legal personality 11
1.3.2. Why tax corporations? 15
1.4. Common and statute law 18
1.5. The basic problem of corporate residence 22
Chapter 2 The case law test for corporate residence 25
2.1. Is there a "common law" corporate residence? 26
2.2. The development of the "central management
and control" test 29
2.2.1. Before De Beers 31
2.2.2. De Beers 38
2.2.2.1. The test is not place of incorporation 39
2.2.2.2. This could lead to manipulation 40
2.2.2.3. Analogy to the natural person 40
2.2.2.4. The "real business" test 41
2.2.2.5. The De Beers judicial formula 42
2.2.2.6. The application of the test is a question of fact 44
2.2.2.7. The company was resident in the United
Kingdom 46
2.2.3. After De Beers Al
2.2.3.1. Adoption of the test 47
2.2.3.2. An alternate test for English companies 48
2.2.3.3. Rejection of the alternate test 51
2.3. Central management and control: theory and
practice 55
2.3.1. The force of the De Beers test 56
2.3.2. Where is "central" management and control? 58
2.3.3. The inactive company 63
xi
Table of contents
2.3.4. Multiple corporate residence 68
2.3.4.1. Swedish Central Railway 69
2.3.4.2. Egyptian Delta Land and Investment 72
2.3.4.3. Union Corporation 75
2.3.4.4. Unit Construction 78
2.3.4.5. Conclusion 79
2.3.5. De facto control 82
2.3.5.1. Unit Construction 83
2.3.5.2. The application of Unit Construction 86
2.3.5.3. Conclusion 93
2.3.6. Corporate governance 99
Chapter 3 Residence in income tax conventions 103
3.1. Definition of "resident" in Article 4( 1) 104
3.1.1. "Liable to tax" 106
3.1.1.1. Untaxed income 107
3.1.1.2. Governments 111
3.1.1.3. Tax exempt entities 112
3.1.1.4. Fiscally transparent entities 115
3.1.1.5. Collective investment companies 123
3.1.1.6. Anti avoidance rules 126
3.1.1.7. Some final observations 128
3.1.2. "By reason of 130
3.1.3. The listed connecting factors 134
3.1.3.1. Domicile 136
3.1.3.2. Residence 137
3.1.3.3. Place of management 141
3.1.3.4. Place of incorporation 142
3.1.3.5. Any other criterion of a similar nature 142
3.1.3.6. A reflection on the list of criteria 145
3.1.4. Comprehensive taxation and treaty residence 146
3.1.4.1. Article 4(1) contemplates residence taxation 147
3.1.4.2. "Comprehensive" or "full" taxation 151
3.1.4.3. Preferential regimes 155
3.1.5. Territorial exclusions and residence 159
3.2. Tie breaker rules in Article 4(3) 163
3.2.1. Dual corporate treaty residence 164
3.2.2. The OECD Model Convention approach 167
3.2.2.1. The structure of Article 4(3) 167
xii
Table of contents
3.2.2.2. The OECD preference criterion: place of
effective management 169
3.2.3. Nationality as the preference criterion 171
3.2.4. The "best efforts" approach 174
3.2.5. Sequential tests 177
3.2.5.1. Nationality + effective management 177
3.2.5.2. Sequences ending with best efforts 178
3.3. Conclusions 178
Chapter 4 Canadian statutory rules 181
4.1. Language and syntax 182
4.2. Deeming provisions 189
4.2.1. "Ordinarily resident" 189
4.2.2. Place of incorporation 192
4.2.2.1. Background 192
4.2.2.2. The 1962 experiment 194
4.2.2.3. The 1965 solution 196
4.2.2.4. Transitional relief 197
4.2.3. Dual resident corporations 204
4.2.3.1. Forms of dual residence 204
4.2.3.2. Purpose of the rule 208
4.2.3.3. Effectiveness of the rule 209
4.2.3.4. Application 214
4.2.4. Corporate continuance 218
4.2.4.1. Company law 219
4.2.4.2. Income tax consequences 222
4.2.4.3. The statutory deeming rule 224
4.2.4.4. The Canada US Tax Convention 228
4.2.5. International shipping corporations 231
4.3. Foreign affiliates 232
4.3.1. Definition of "foreign affiliate" 233
4.3.2. Place of incorporation of foreign affiliate 238
4.3.3. Same country residence rules 241
4.3.4. Residence and the distribution system 245
4.3.4.1. Computation of earnings 246
4.3.4.2. Exempt earnings: designated treaty country 249
4.3.4.3. Exempt earnings: the case law test 254
4.3.4.4. Dual residence 255
xiii
Table of contents
Chapter 5 Corporate residence and beyond 259
5.1. Twentieth century tax systems 260
5.1.1. Rethinking the residence tests 260
5.1.2. Corporate residence conflicts 265
5.2. Beyond corporate residence 266
5.2.1. Source and residence taxation 267
5.2.2. Shareholders and corporations 270
References 273
List of abbreviations 273
Table of cases 274
xiv |
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| spelling | Couzin, Robert Verfasser aut Corporate residence and international taxation Robert Couzin Amsterdam International Bureau of Fiscal Documentation 2002 XIV, 280 S. txt rdacontent n rdamedia nc rdacarrier Entreprises multinationales - Impôts Fiscale woonplaats gtt Internationaal belastingrecht gtt Locatie gtt Ondernemingen gtt Multinationales Unternehmen Steuer International business enterprises Taxation HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014674786&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Couzin, Robert Corporate residence and international taxation Entreprises multinationales - Impôts Fiscale woonplaats gtt Internationaal belastingrecht gtt Locatie gtt Ondernemingen gtt Multinationales Unternehmen Steuer International business enterprises Taxation |
| title | Corporate residence and international taxation |
| title_auth | Corporate residence and international taxation |
| title_exact_search | Corporate residence and international taxation |
| title_exact_search_txtP | Corporate residence and international taxation |
| title_full | Corporate residence and international taxation Robert Couzin |
| title_fullStr | Corporate residence and international taxation Robert Couzin |
| title_full_unstemmed | Corporate residence and international taxation Robert Couzin |
| title_short | Corporate residence and international taxation |
| title_sort | corporate residence and international taxation |
| topic | Entreprises multinationales - Impôts Fiscale woonplaats gtt Internationaal belastingrecht gtt Locatie gtt Ondernemingen gtt Multinationales Unternehmen Steuer International business enterprises Taxation |
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