International tax policy and double tax treaties: an introduction to principles and application
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD
2007
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 414 S. graph. Darst. |
| ISBN: | 9789087220235 |
Internformat
MARC
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| 245 | 1 | 0 | |a International tax policy and double tax treaties |b an introduction to principles and application |c Kevin Holmes |
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| 650 | 4 | |a Double taxation |v Treaties | |
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Datensatz im Suchindex
| _version_ | 1804137343620218880 |
|---|---|
| adam_text | TABLE OF CONTENTS
About the author v
Preface vii
Chapter 1: International tax policy 1
Introduction 1
International tax 2
Objectives of international tax rules 4
Taxation of inward investment - capital import neutrality 6
Taxation of inward investment - other policy considerations 7
Non-resident withholding taxes 9
Taxation of outward investment - capital export neutrality 11
Taxation of outward investment - other policy considerations 13
Controlled foreign companies 14
Active/passive income distinction 15
Portfolio investments 16
Conclusion 16
Review questions 17
Chapter 2: Double taxation 19
Introduction 19
Source and residence tax jurisdictions 19
Source jurisdiction 19
Residence jurisdiction 21
Juridical double taxation 22
Source - source conflict 23
Residence - residence conflict 23
Source - residence conflict 24
Methods of relief from juridical double taxation 24
Exemption method 25
Füll exemption 25
Exemption with progression 26
Foreign tax credit method 28
Füll credit 28
Ordinary credit 29
Deduction method 34
ix
Table of contents
Economic double taxation 37
Exemption at the corporate level 39
Exemption at the shareholder level 40
Füll integration of corporate profits and shareholder income 40
Füll imputation of corporate profits to shareholders 41
Effect of non-resident shareholders 42
Methods of elimination of economic double taxation in an
international tax context 43
Conclusion 50
Review questions 51
Chapter 3: Double tax treaties 53
Introduction 53
What is a double tax treaty? 54
Purpose of double tax treaties 54
Prevention of fiscal evasion 55
History of double tax treaties 56
Model bilateral Conventions 57
LeagueofNations 57
OECD model double tax treaty 58
UN model double tax treaty 59
Status of OECD and UN model double tax treaties 61
Other modeis 62
US model double tax treaty 62
Multilateral double tax treaties 63
Nordic Convention 64
CARICOM Agreement 64
Other multilateral double tax treaties 64
Conclusion 65
Review questions 66
Chapter 4: Legal framework of double tax treaties 69
Introduction 69
International law 70
Interpretation of double tax treaties 70
Vienna Convention 1969 72
OECD model double tax treaty definitions 73
x
Table of contents
Role and Status of the OECD model DTA and OECD
commentary 75
Practical observations 76
Specific country practices 77
Static vs ambulatory Interpretation 78
Domestic legal Status of double tax treaties 79
US savings clause 79
Conclusion 80
Review questions and case studies 80
Chapter 5: Structure of double tax treaties 85
Introduction 85
General framework 85
Application articles 86
Distributive rules 87
Active income 88
Passive income 89
Other income 90
Elimination of double taxation 91
Prevention of tax avoidance and fiscal evasion 91
Miscellaneous matters 92
Schedular nature of distributive rules 92
Ordering rules 93
Procedural aspects of double tax treaties 94
Stages in the life of a double tax treaty 94
Conclusion 96
Review questions and case studies 97
Chapter 6: Treaty relief from juridical double taxation 99
Introduction 99
Unilateral and double tax treaty relief 99
Art. 23 OECD model double tax treaty 100
Art. 23A - Exemption method 100
Art. 23B - Credit method 103
Tax sparing credit relief 105
Conclusion 110
Review questions and case studies 110
xi
Table of Contents
Chapter 7: Personal and material scope of double tax treaties 115
Introduction 1
Personal scope
Attribution of income *
11Q
Territorial scope
Taxescovered lJM
19?
Conclusion
Review questions and case studies 123
Chapter 8: Residence ^5
Introduction lLJ
Domestic law residence tests 125
Individuais 125
197
Compames l
Concept of residence in double tax treaties 129
Dual resident tie-breaker rules 1 -^
Individuais ^
1 ^s
Companies
The global economy ^
Conclusion 139
Review questions and case studies 1 •
Chapter 9: Permanent establishments ^
Introduction l47
Application of domestic law
Business profits l *
Meaning of permanent establishment 1 °
Basic-rule permanent establishment 1 ^
Examples of permanent establishments 1 ^
Construction permanent establishment ^-^
Excluded activities ^
Preparatory or auxiliary activities 1^
Dependent agents 1^8
Independent agents 1^1
Subsidiary companies 1
The impact of e-commerce 1 ^
Three internet scenarios ^
xii
Table of contents
Conclusion 167
Review questions and case studies 168
Chapter 10: Business profits 175
Introduction 175
Application of domestic law 175
Requirement of a permanent establishment in a source State 176
Meaning of profits 176
Meaning of enterprise 177
Nexus with source State 177
Allocation of profits to a permanent establishment 178
Force of attraction 179
Measurement of profit 180
Arm s length pricing 181
Deductible expenditure 184
Agents 186
Indirect method 187
Purchasing offices 189
Consistent methodology 190
Subordination of Art. 7 190
International transportation 191
Conclusion 196
Review questions and case studies 197
Chapter 11: Associated enterprises 201
Introduction 201
Transfer pricing 202
Arm s length principle 203
Associated enterprises 204
Compensating adjustments 205
Conclusion 208
Review questions and case studies 208
Chapter 12: Dividends 213
Introduction 213
What are dividends ? 215
xiii
Table of Contents
Domestic law taxation of dividends 216
Taxing rights under double tax treaties 218
Model double tax treaty definitions of dividends 221
Participation and portfolio dividends 223
Interaction with imputation Systems 225
Dividends received by a permanent establishment 226
Prohibition on extra-territorial taxation of dividends 230
Branch profits tax 231
Beneficial ownership 232
9^7
Conclusion ZJ
Review questions and case studies 238
Chapter 13: Interest 243
Introduction 243
Domestic law taxation of interest 243
Taxing rights under double tax treaties 244
Meaning of interest 246
Interest derived through a permanent establishment 247
Where does interest arise? 248
Interest payments between associated parties 249
Conclusion 251
Review questions and case studies 252
Chapter 14: Royalties 257
Introduction 257
Domestic law taxation of royalties 259
Taxing rights under double tax treaties 260
Meaning of royalties 262
Alienation of rights 265
Know-how 265
Royalties derived through a permanent establishment 267
Royalty payments between associated parties 269
Technical service fees and management fees 271
Definition of technical service fees 272
CARICOM Agreement 273
Technical Services and know-how 274
Mixed know-how and technical service contracts 277
UN model double tax treaty 278
xiv
Table of Contents
Conclusion 279
Review questions and case studies 280
Chapter 15: Immovable property 283
Introduction 283
Domestic law taxation of income from immovable property 283
Taxing rights under double tax treaties 285
Meaning of immovable property 286
Immovable property of an enterprise 288
Conclusion 288
Review questions and case studies 289
Chapter 16: Capital gains 293
Introduction 293
Domestic law taxation of capital gains 293
Taxing rights under double tax treaties 295
What is an alienation of property? 295
Alienation of immovable property 296
Shares in real property owning companies 297
Alienation of movable property 299
Ships and aircraft 301
Other gains 302
Summary table 303
Conclusion 303
Review questions and case studies 304
Chapter 17: Personal Services 309
Introduction 309
Income from employment 312
Domestic law taxation of income from personal Services 312
Taxing rights under double tax treaties 312
US model double tax treaty 316
CARICOM Agreement 316
Income from independent personal Services 316
Artistes and sportspersons 319
Who is an artiste or Sportsperson? 320
xv
Table of contents
What income is taxable in the source State? 321
Artiste companies - ¦ ¦
UN model double tax treaty 323
CARICOM Agreement 323
US model double tax treaty 323
Directors fees 324
Government Service J^J
US model double tax treaty 326
Academics 32
Diplomats 328
Conclusion 328
Review questions and case studies 32^
Chapter 18: Other distributive artides 339
Introduction 33
Pensions 34^
Domestic law taxation of pensions 34
Taxing rights under double tax treaties 34^
UN model double tax treaty 342
US model double tax treaty 342
CARICOM Agreement 344
What is a pension? 345
Students 345
Other income 34
Domestic law taxation of other income 34°
Taxing rights under double tax treaties 348
Other income received through a permanent establishment 350
Taxation of capital 3^ ^
Conclusion 3^2
Review questions and case studies 3
Chapter 19: International tax avoidance 3^
Introduction 3^^
General observation on tax avoidance -
Approaches to international tax avoidance 3
Conduit companies 3^^
Base companies 359
Treaty Shopping 3^1
xvi
Table of Contents
Hybrid entities 362
Hybrid financial instruments 364
Counteracting measures to international tax avoidance 365
Judicial doctrines 365
Abuse of law 365
Substance and form 367
Domestic legislative remedies 368
General anti-avoidance rules (GAAR) 368
Specific anti-avoidance legislation 369
Residence definition 369
Controlled foreign Company (CFC) rules 370
Thin capitalization rules 371
Transfer pricing rules 373
Double tax treaty measures to combat international tax avoidance 374
Specific anti-abuse provisions 374
Permanent establishment 375
Arm s length principle 376
Beneficial ownership 376
Artiste companies 377
US savings clause 377
Limitation on benefits 378
Look-through approach 378
Channel approach 379
Bona fide or active trade or business test 379
Exclusion approach 380
Subject-to-tax approach 380
Competent authority approval 380
Harmful tax competition 381
Conclusion 385
Review questions and case studies 386
Chapter 20: Administration of double tax treaties 391
Introduction 391
Exchange of Information 391
Tax recovery 395
Mutual agreement procedure 397
Non-discrimination 400
Non-discrimination of permanent establishments 404
Branch profits tax 407
Most favoured nation clause 407
xvii
Table of Contents
Conclusion 408
Review questions and case studies 409
xviii
|
| adam_txt |
TABLE OF CONTENTS
About the author v
Preface vii
Chapter 1: International tax policy 1
Introduction 1
International tax 2
Objectives of international tax rules 4
Taxation of inward investment - capital import neutrality 6
Taxation of inward investment - other policy considerations 7
Non-resident withholding taxes 9
Taxation of outward investment - capital export neutrality 11
Taxation of outward investment - other policy considerations 13
Controlled foreign companies 14
Active/passive income distinction 15
Portfolio investments 16
Conclusion 16
Review questions 17
Chapter 2: Double taxation 19
Introduction 19
Source and residence tax jurisdictions 19
Source jurisdiction 19
Residence jurisdiction 21
Juridical double taxation 22
Source - source conflict 23
Residence - residence conflict 23
Source - residence conflict 24
Methods of relief from juridical double taxation 24
Exemption method 25
Füll exemption 25
Exemption with progression 26
Foreign tax credit method 28
Füll credit 28
Ordinary credit 29
Deduction method 34
ix
Table of contents
Economic double taxation 37
Exemption at the corporate level 39
Exemption at the shareholder level 40
Füll integration of corporate profits and shareholder income 40
Füll imputation of corporate profits to shareholders 41
Effect of non-resident shareholders 42
Methods of elimination of economic double taxation in an
international tax context 43
Conclusion 50
Review questions 51
Chapter 3: Double tax treaties 53
Introduction 53
What is a double tax treaty? 54
Purpose of double tax treaties 54
Prevention of fiscal evasion 55
History of double tax treaties 56
Model bilateral Conventions 57
LeagueofNations 57
OECD model double tax treaty 58
UN model double tax treaty 59
Status of OECD and UN model double tax treaties 61
Other modeis 62
US model double tax treaty 62
Multilateral double tax treaties 63
Nordic Convention 64
CARICOM Agreement 64
Other multilateral double tax treaties 64
Conclusion 65
Review questions 66
Chapter 4: Legal framework of double tax treaties 69
Introduction 69
International law 70
Interpretation of double tax treaties 70
Vienna Convention 1969 72
OECD model double tax treaty definitions 73
x
Table of contents
Role and Status of the OECD model DTA and OECD
commentary 75
Practical observations 76
Specific country practices 77
Static vs ambulatory Interpretation 78
Domestic legal Status of double tax treaties 79
US savings clause 79
Conclusion 80
Review questions and case studies 80
Chapter 5: Structure of double tax treaties 85
Introduction 85
General framework 85
Application articles 86
Distributive rules 87
Active income 88
Passive income 89
Other income 90
Elimination of double taxation 91
Prevention of tax avoidance and fiscal evasion 91
Miscellaneous matters 92
Schedular nature of distributive rules 92
Ordering rules 93
Procedural aspects of double tax treaties 94
Stages in the life of a double tax treaty 94
Conclusion 96
Review questions and case studies 97
Chapter 6: Treaty relief from juridical double taxation 99
Introduction 99
Unilateral and double tax treaty relief 99
Art. 23 OECD model double tax treaty 100
Art. 23A - Exemption method 100
Art. 23B - Credit method 103
Tax sparing credit relief 105
Conclusion 110
Review questions and case studies 110
xi
Table of Contents
Chapter 7: Personal and material scope of double tax treaties 115
Introduction 1
Personal scope
Attribution of income *
11Q
Territorial scope
Taxescovered lJM
19?
Conclusion
Review questions and case studies 123
Chapter 8: Residence ^5
Introduction lLJ
Domestic law residence tests 125
Individuais 125
197
Compames l
Concept of residence in double tax treaties 129
Dual resident tie-breaker rules 1 -^
Individuais ^
1 ^s
Companies
The global economy ^
Conclusion 139
Review questions and case studies 1 •"
Chapter 9: Permanent establishments ^'
Introduction l47
Application of domestic law '
Business profits l'*"
Meaning of "permanent establishment" 1'°
Basic-rule permanent establishment 1 ^'
Examples of permanent establishments 1 ^
Construction permanent establishment ^-^
Excluded activities ^"
Preparatory or auxiliary activities 1^
Dependent agents 1^8
Independent agents 1^1
Subsidiary companies 1"
The impact of e-commerce 1 ^
Three internet scenarios ^
xii
Table of contents
Conclusion 167
Review questions and case studies 168
Chapter 10: Business profits 175
Introduction 175
Application of domestic law 175
Requirement of a permanent establishment in a source State 176
Meaning of "profits" 176
Meaning of "enterprise" 177
Nexus with source State 177
Allocation of profits to a permanent establishment 178
Force of attraction 179
Measurement of profit 180
Arm's length pricing 181
Deductible expenditure 184
Agents 186
Indirect method 187
Purchasing offices 189
Consistent methodology 190
Subordination of Art. 7 190
International transportation 191
Conclusion 196
Review questions and case studies 197
Chapter 11: Associated enterprises 201
Introduction 201
Transfer pricing 202
Arm's length principle 203
Associated enterprises 204
Compensating adjustments 205
Conclusion 208
Review questions and case studies 208
Chapter 12: Dividends 213
Introduction 213
What are "dividends"? 215
xiii
Table of Contents
Domestic law taxation of dividends 216
Taxing rights under double tax treaties 218
Model double tax treaty definitions of "dividends" 221
Participation and portfolio dividends 223
Interaction with imputation Systems 225
Dividends received by a permanent establishment 226
Prohibition on extra-territorial taxation of dividends 230
Branch profits tax 231
Beneficial ownership 232
9^7
Conclusion ZJ
Review questions and case studies 238
Chapter 13: Interest 243
Introduction 243
Domestic law taxation of interest 243
Taxing rights under double tax treaties 244
Meaning of "interest" 246
Interest derived through a permanent establishment 247
Where does interest arise? 248
Interest payments between associated parties 249
Conclusion 251
Review questions and case studies 252
Chapter 14: Royalties 257
Introduction 257
Domestic law taxation of royalties 259
Taxing rights under double tax treaties 260
Meaning of "royalties" 262
Alienation of rights 265
Know-how 265
Royalties derived through a permanent establishment 267
Royalty payments between associated parties 269
Technical service fees and management fees 271
Definition of "technical service fees" 272
CARICOM Agreement 273
Technical Services and know-how 274
Mixed know-how and technical service contracts 277
UN model double tax treaty 278
xiv
Table of Contents
Conclusion 279
Review questions and case studies 280
Chapter 15: Immovable property 283
Introduction 283
Domestic law taxation of income from immovable property 283
Taxing rights under double tax treaties 285
Meaning of "immovable property" 286
Immovable property of an enterprise 288
Conclusion 288
Review questions and case studies 289
Chapter 16: Capital gains 293
Introduction 293
Domestic law taxation of capital gains 293
Taxing rights under double tax treaties 295
What is an "alienation" of property? 295
Alienation of immovable property 296
Shares in real property owning companies 297
Alienation of movable property 299
Ships and aircraft 301
Other gains 302
Summary table 303
Conclusion 303
Review questions and case studies 304
Chapter 17: Personal Services 309
Introduction 309
Income from employment 312
Domestic law taxation of income from personal Services 312
Taxing rights under double tax treaties 312
US model double tax treaty 316
CARICOM Agreement 316
Income from independent personal Services 316
Artistes and sportspersons 319
Who is an artiste or Sportsperson? 320
xv
Table of contents
What income is taxable in the source State? 321
Artiste companies - ¦"¦
UN model double tax treaty 323
CARICOM Agreement 323
US model double tax treaty 323
Directors' fees 324
Government Service J^J
US model double tax treaty 326
Academics 32'
Diplomats 328
Conclusion 328
Review questions and case studies 32^
Chapter 18: Other distributive artides 339
Introduction 33"
Pensions 34^
Domestic law taxation of pensions 34"
Taxing rights under double tax treaties 34^
UN model double tax treaty 342
US model double tax treaty 342
CARICOM Agreement 344
What is a pension? 345
Students 345
Other income 34'
Domestic law taxation of other income 34°
Taxing rights under double tax treaties 348
Other income received through a permanent establishment 350
Taxation of capital 3^ ^
Conclusion 3^2
Review questions and case studies 3"
Chapter 19: International tax avoidance 3^
Introduction 3^^
General observation on tax avoidance -"
Approaches to international tax avoidance 3"
Conduit companies 3^^
Base companies 359
Treaty Shopping 3^1
xvi
Table of Contents
Hybrid entities 362
Hybrid financial instruments 364
Counteracting measures to international tax avoidance 365
Judicial doctrines 365
Abuse of law 365
Substance and form 367
Domestic legislative remedies 368
General anti-avoidance rules (GAAR) 368
Specific anti-avoidance legislation 369
Residence definition 369
Controlled foreign Company (CFC) rules 370
Thin capitalization rules 371
Transfer pricing rules 373
Double tax treaty measures to combat international tax avoidance 374
Specific anti-abuse provisions 374
Permanent establishment 375
Arm's length principle 376
Beneficial ownership 376
Artiste companies 377
US savings clause 377
Limitation on benefits 378
"Look-through" approach 378
"Channel" approach 379
Bona fide or active trade or business test 379
Exclusion approach 380
"Subject-to-tax" approach 380
Competent authority approval 380
Harmful tax competition 381
Conclusion 385
Review questions and case studies 386
Chapter 20: Administration of double tax treaties 391
Introduction 391
Exchange of Information 391
Tax recovery 395
Mutual agreement procedure 397
Non-discrimination 400
Non-discrimination of permanent establishments 404
Branch profits tax 407
Most favoured nation clause 407
xvii
Table of Contents
Conclusion 408
Review questions and case studies 409
xviii |
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| id | DE-604.BV023090819 |
| illustrated | Illustrated |
| index_date | 2024-07-02T19:40:53Z |
| indexdate | 2024-07-09T21:10:47Z |
| institution | BVB |
| isbn | 9789087220235 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016293687 |
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| publisher | IBFD |
| record_format | marc |
| spelling | Holmes, Kevin Verfasser aut International tax policy and double tax treaties an introduction to principles and application Kevin Holmes Amsterdam IBFD 2007 XVIII, 414 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Dubbele belasting gtt Internationaal belastingrecht gtt Verdragen gtt Recht Steuer Double taxation Treaties Taxation Law and legislation HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016293687&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Holmes, Kevin International tax policy and double tax treaties an introduction to principles and application Dubbele belasting gtt Internationaal belastingrecht gtt Verdragen gtt Recht Steuer Double taxation Treaties Taxation Law and legislation |
| title | International tax policy and double tax treaties an introduction to principles and application |
| title_auth | International tax policy and double tax treaties an introduction to principles and application |
| title_exact_search | International tax policy and double tax treaties an introduction to principles and application |
| title_exact_search_txtP | International tax policy and double tax treaties an introduction to principles and application |
| title_full | International tax policy and double tax treaties an introduction to principles and application Kevin Holmes |
| title_fullStr | International tax policy and double tax treaties an introduction to principles and application Kevin Holmes |
| title_full_unstemmed | International tax policy and double tax treaties an introduction to principles and application Kevin Holmes |
| title_short | International tax policy and double tax treaties |
| title_sort | international tax policy and double tax treaties an introduction to principles and application |
| title_sub | an introduction to principles and application |
| topic | Dubbele belasting gtt Internationaal belastingrecht gtt Verdragen gtt Recht Steuer Double taxation Treaties Taxation Law and legislation |
| topic_facet | Dubbele belasting Internationaal belastingrecht Verdragen Recht Steuer Double taxation Treaties Taxation Law and legislation |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016293687&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT holmeskevin internationaltaxpolicyanddoubletaxtreatiesanintroductiontoprinciplesandapplication |