Double taxation, tax treaties, treaty-shopping and the European Community:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Kluwer Law International
2007
|
| Schriftenreihe: | EUCOTAX series on European taxation
15 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 296 S. graph. Darst. |
| ISBN: | 9789041126580 |
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Datensatz im Suchindex
| _version_ | 1804137049079414784 |
|---|---|
| adam_text | Table of Contents
Acknowledgements ix
Foreword xi
Introduction xvii
Chapter 1
Jurisdiction to Tax, Double Taxation and Tax Treaties 1
1.1 Principles of Jurisdiction to Tax 2
1.1.1 The Source Principle 2
1.1.2 The Residence Principle 3
1.1.3 The Citizenship Principle 4
1.1.4 Source v. Residence? 5
1.2 International Tax Policy and Economic Efficiency 6
1.2.1 Capital Export Neutrality (CEN) 6
1.2.2 Capital Import Neutrality (CIN) 9
1.2.3 National Neutrality (NN) 11
1.2.4 Inter-Nation and Individual Equity 11
1.2.5 CEN v. CIN 12
1.3 Double Taxation 13
1.3.1 The Problem of Double Taxation 13
1.3.2 Methods of Relief 16
1.4 Tax Treaties 18
1.4.1 Background to OECD Model 20
xiv Table of Contents
1.4.2 The OECD Model 25
1.4.3 Other Models 27
1.4.4 Objectives and Benefits of Tax Treaties 28
Chapter 2
Tax Treaties and Treaty-Shopping 33
2.1 Improper Use of Tax Treaties and Treaty-Shopping 34
2.1.1 Improper Use 34
2.1.2 Treaty-Shopping Structures 37
2.2 Anti-Treaty-Shopping Policies 42
2.2.1 The OECD Approach 42
2.2.1.1 Methods Looking at Ownership of Intermediary
Company: Beneficial Ownership, the Look-Through
Approach and the Channel Approach 44
2.2.1.2 Methods Looking at Taxation in the Country of
Residence: Limitation on Residence, the Exclusion
Approach and the Subject-To-Tax Approach 52
2.2.1.3 Methods Looking into the Bona Fides of the
Structure: Bona fides Clauses and the Limitation-of-
Benefits Clause 55
2.2.2 Lukewarm Approaches Within the OECD 58
2.2.3 The US Approach 60
2.2.3.1 Historical Background and Domestic Measures 60
2.2.3.2 Treaty-Based Provisions 67
2.3 Objections to Treaty-Shopping: Do They Show Improper Use? 74
2.3.1 Is Treaty-Shopping Improper Being a (Potential) Instance of
Tax Avoidance? 74
2.3.2 Is Treaty-Shopping Improper Because it is Contrary to the 80
Purposes of Tax Treaties?
2.3.3 The Reciprocity Argument 84
2.3.4 The Economic Allegiance Argument 85
2.3.5 The Disincentive to Negotiate Argument 86
2.3.6 The Revenue Loss Argument 87
2.4 Conclusion 89
Chapter 3
Multistate Taxation and Tax Location Shopping in the US 91
3.1 Federal and State Taxes 92
3.2 Limitations to State Tax Powers: Protection of Interstate Commerce
from Discriminatory Taxes 96
3.2.1 The Commerce Clause 96
Table of Contents xv
3.2.2 Protection of Fundamental Citizenship Rights and Equality of
Treatment 104
3.3 Limiting Factors to Tax Location Shopping by Taxpayers 109
3.3.1 Minimal Connection and Substantial Nexus: Due Process
Clause and Commerce Clause 110
3.3.2 Fair Apportionment 113
3.4 Interstate Comity and Speaking with One Voice 117
3.4.1 The Füll Faith and Credit Clause 118
3.4.2 The Duty of Tonnage and the Import-Export Clauses 119
3.4.3 Foreign Commerce Clause 120
3.4.4 The Compact Clause: No Bilateralism or Partial
Multilateralism? 122
3.4.5 Apportionment Formulae: Speaking with One Voice? 123
3.5 The Institutional Setting: Models of Federalism 125
3.6 Conclusion - Is There a Need for Congressional Action? 129
Chapter 4
Double Taxation and Tax Treaties in the European Community 131
4.1 Positive Integration, Direct Taxes and Community Law 132
4.2 Tackling Double Taxation through Negative Integration 140
4.2.1 Fundamental Freedoms and Juridical Double Taxation 142
4.2.2 No EC Guarantee of Tax Neutrality: Citizenship Provisions
and the Schempp Case 149
4.2.3 Cumulative burdens and Reliefs: An Asymmetry about to Be
Corrected? 154
4.3 Protecting Allocation and Resisting Multilateralization: The Survival
of Tax Treaties 163
4.4 State Aid Restrictions to Tax Treaties: Overcoming the D case
Plateau? 169
4.5 Comparing the EU and the US Approaches 173
Chapter 5
Treaty-Shopping in the European Community 177
5.1 Treaty-Shopping and Community Law 177
5.1.1 Treaty-Shopping and Freedom of Establishment 179
5.1.2 Treaty-Shopping and Free Movement of Capital 193
5.2 Anti-Treaty-Shopping Provisions: Restrictions and Justifications 197
5.2.1 Is the Restriction Justified? 198
5.2.1.1 Is the Restriction Applied in a Non-Discriminatory
Manner? 199
xvi Table of Contents
5.2.1.2 Is it Justified by Imperative Requirements in the
General Interest? 199
(i) Preventing Tax Avoidance/Evasion 199
(ii) Restoring Tax Treaty Allocation? 202
(iii) The Traditional Objections to
Treaty-Shopping 203
5.2.1.3 Is it Suitable for Securing the Attainment of the
Objective That it Pursues? Does it Go Beyond What
is Necessary in Order to Attain this Objective (i.e. is
it Proportional)? 205
5.2.1.4 The Demise of the Restriction Approach for Tax
Treaties? 207
5.3 Treaty-Shopping and Third Countries 209
5.3.1 Non-EU Treaty-Shopper 210
5.3.2 Non-EU Source Country 217
5.3.3 Responsibilities of State S and State R 219
5.4 The LOB Clause in the European Community 221
5.5 Conclusion 228
Double Taxation, Tax Treaties, Treaty-Shopping and Community
Law: Final Thoughts 231
Appendix 251
Bibliography 263
Reports - Documents 279
Table of Cases 287
|
| adam_txt |
Table of Contents
Acknowledgements ix
Foreword xi
Introduction xvii
Chapter 1
Jurisdiction to Tax, Double Taxation and Tax Treaties 1
1.1 Principles of Jurisdiction to Tax 2
1.1.1 The Source Principle 2
1.1.2 The Residence Principle 3
1.1.3 The Citizenship Principle 4
1.1.4 Source v. Residence? 5
1.2 International Tax Policy and Economic Efficiency 6
1.2.1 Capital Export Neutrality (CEN) 6
1.2.2 Capital Import Neutrality (CIN) 9
1.2.3 National Neutrality (NN) 11
1.2.4 Inter-Nation and Individual Equity 11
1.2.5 CEN v. CIN \ 12
1.3 Double Taxation 13
1.3.1 The Problem of Double Taxation 13
1.3.2 Methods of Relief 16
1.4 Tax Treaties 18
1.4.1 Background to OECD Model 20
xiv Table of Contents
1.4.2 The OECD Model 25
1.4.3 Other Models 27
1.4.4 Objectives and Benefits of Tax Treaties 28
Chapter 2
Tax Treaties and Treaty-Shopping 33
2.1 Improper Use of Tax Treaties and Treaty-Shopping 34
2.1.1 Improper Use 34
2.1.2 Treaty-Shopping Structures 37
2.2 Anti-Treaty-Shopping Policies 42
2.2.1 The OECD Approach 42
2.2.1.1 Methods Looking at Ownership of Intermediary
Company: Beneficial Ownership, the Look-Through
Approach and the Channel Approach 44
2.2.1.2 Methods Looking at Taxation in the Country of
Residence: Limitation on Residence, the Exclusion
Approach and the Subject-To-Tax Approach 52
2.2.1.3 Methods Looking into the Bona Fides of the
Structure: Bona fides Clauses and the Limitation-of-
Benefits Clause 55
2.2.2 Lukewarm Approaches Within the OECD 58
2.2.3 The US Approach 60
2.2.3.1 Historical Background and Domestic Measures 60
2.2.3.2 Treaty-Based Provisions 67
2.3 Objections to Treaty-Shopping: Do They Show Improper Use? 74
2.3.1 Is Treaty-Shopping Improper Being a (Potential) Instance of
Tax Avoidance? 74
2.3.2 Is Treaty-Shopping Improper Because it is Contrary to the 80
Purposes of Tax Treaties?
2.3.3 The Reciprocity Argument 84
2.3.4 The Economic Allegiance Argument 85
2.3.5 The Disincentive to Negotiate Argument 86
2.3.6 The Revenue Loss Argument 87
2.4 Conclusion 89
Chapter 3
Multistate Taxation and Tax Location Shopping in the US 91
3.1 Federal and State Taxes 92
3.2 Limitations to State Tax Powers: Protection of Interstate Commerce
from Discriminatory Taxes 96
3.2.1 The Commerce Clause 96
Table of Contents xv
3.2.2 Protection of Fundamental Citizenship Rights and Equality of
Treatment 104
3.3 Limiting Factors to Tax Location Shopping by Taxpayers 109
3.3.1 Minimal Connection and Substantial Nexus: Due Process
Clause and Commerce Clause 110
3.3.2 Fair Apportionment 113
3.4 Interstate Comity and 'Speaking with One Voice' 117
3.4.1 The Füll Faith and Credit Clause 118
3.4.2 The Duty of Tonnage and the Import-Export Clauses 119
3.4.3 Foreign Commerce Clause 120
3.4.4 The Compact Clause: No Bilateralism or Partial
Multilateralism? 122
3.4.5 Apportionment Formulae: Speaking with One Voice? 123
3.5 The Institutional Setting: Models of Federalism 125
3.6 Conclusion - Is There a Need for Congressional Action? 129
Chapter 4
Double Taxation and Tax Treaties in the European Community 131
4.1 Positive Integration, Direct Taxes and Community Law 132
4.2 Tackling Double Taxation through Negative Integration 140
4.2.1 Fundamental Freedoms and Juridical Double Taxation 142
4.2.2 No EC Guarantee of Tax Neutrality: Citizenship Provisions
and the Schempp Case 149
4.2.3 Cumulative burdens and Reliefs: An Asymmetry about to Be
Corrected? 154
4.3 Protecting Allocation and Resisting Multilateralization: The Survival
of Tax Treaties 163
4.4 State Aid Restrictions to Tax Treaties: Overcoming the D case
Plateau? 169
4.5 Comparing the EU and the US Approaches 173
Chapter 5
Treaty-Shopping in the European Community 177
5.1 Treaty-Shopping and Community Law 177
5.1.1 Treaty-Shopping and Freedom of Establishment 179
5.1.2 Treaty-Shopping and Free Movement of Capital 193
5.2 Anti-Treaty-Shopping Provisions: Restrictions and Justifications 197
5.2.1 Is the Restriction Justified? 198
5.2.1.1 Is the Restriction Applied in a Non-Discriminatory
Manner? 199
xvi Table of Contents
5.2.1.2 Is it Justified by Imperative Requirements in the
General Interest? 199
(i) Preventing Tax Avoidance/Evasion 199
(ii) Restoring Tax Treaty Allocation? 202
(iii) The Traditional Objections to
Treaty-Shopping 203
5.2.1.3 Is it Suitable for Securing the Attainment of the
Objective That it Pursues? Does it Go Beyond What
is Necessary in Order to Attain this Objective (i.e. is
it Proportional)? 205
5.2.1.4 The Demise of the Restriction Approach for Tax
Treaties? 207
5.3 Treaty-Shopping and Third Countries 209
5.3.1 Non-EU Treaty-Shopper 210
5.3.2 Non-EU Source Country 217
5.3.3 Responsibilities of State S and State R 219
5.4 The LOB Clause in the European Community 221
5.5 Conclusion 228
Double Taxation, Tax Treaties, Treaty-Shopping and Community
Law: Final Thoughts 231
Appendix 251
Bibliography 263
Reports - Documents 279
Table of Cases 287 |
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| spelling | Panayi, Christiana ca. 20./21. Jh. Verfasser (DE-588)135754356 aut Double taxation, tax treaties, treaty-shopping and the European Community Christiana HJI Panayi Alphen aan den Rijn Kluwer Law International 2007 XVIII, 296 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 15 Teilw. zugl.: London, Univ., Diss., 2006 Europäische Union (DE-588)5098525-5 gnd rswk-swf Recht Steuer Conflict of laws Taxation European Union countries Double taxation European Union countries Taxation Law and legislation European Union countries Doppelbesteuerung (DE-588)4012744-8 gnd rswk-swf Europäische Union. Mitgliedsstaaten (DE-588)4113937-9 Hochschulschrift gnd-content (DE-588)1071861417 Konferenzschrift 2006 Wien gnd-content Europäische Union (DE-588)5098525-5 b Doppelbesteuerung (DE-588)4012744-8 s DE-604 EUCOTAX series on European taxation 15 (DE-604)BV012505903 15 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015991065&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Panayi, Christiana ca. 20./21. Jh Double taxation, tax treaties, treaty-shopping and the European Community EUCOTAX series on European taxation Europäische Union (DE-588)5098525-5 gnd Recht Steuer Conflict of laws Taxation European Union countries Double taxation European Union countries Taxation Law and legislation European Union countries Doppelbesteuerung (DE-588)4012744-8 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4012744-8 (DE-588)4113937-9 (DE-588)1071861417 |
| title | Double taxation, tax treaties, treaty-shopping and the European Community |
| title_auth | Double taxation, tax treaties, treaty-shopping and the European Community |
| title_exact_search | Double taxation, tax treaties, treaty-shopping and the European Community |
| title_exact_search_txtP | Double taxation, tax treaties, treaty-shopping and the European Community |
| title_full | Double taxation, tax treaties, treaty-shopping and the European Community Christiana HJI Panayi |
| title_fullStr | Double taxation, tax treaties, treaty-shopping and the European Community Christiana HJI Panayi |
| title_full_unstemmed | Double taxation, tax treaties, treaty-shopping and the European Community Christiana HJI Panayi |
| title_short | Double taxation, tax treaties, treaty-shopping and the European Community |
| title_sort | double taxation tax treaties treaty shopping and the european community |
| topic | Europäische Union (DE-588)5098525-5 gnd Recht Steuer Conflict of laws Taxation European Union countries Double taxation European Union countries Taxation Law and legislation European Union countries Doppelbesteuerung (DE-588)4012744-8 gnd |
| topic_facet | Europäische Union Recht Steuer Conflict of laws Taxation European Union countries Double taxation European Union countries Taxation Law and legislation European Union countries Doppelbesteuerung Europäische Union. Mitgliedsstaaten Hochschulschrift Konferenzschrift 2006 Wien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015991065&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012505903 |
| work_keys_str_mv | AT panayichristiana doubletaxationtaxtreatiestreatyshoppingandtheeuropeancommunity |