Tax treaty override:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn [u.a.]
Wolters Kluwer, Law & Business
2014
|
| Schriftenreihe: | EUCOTAX series on European taxation
40 |
| Schlagworte: | |
| Online-Zugang: | Klappentext Inhaltsverzeichnis |
| Beschreibung: | XII, 244 S. |
| ISBN: | 9789041154064 |
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Datensatz im Suchindex
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The term Treaty override5 has acquired a specific
connotation for tax treaty purposes, which
requires an in-depth analysis. There is a tendency
for domestic legislation to he passed (or court
cases decided) which may override provisions
of tax treaties. Despite the many conflicts and
uncertainties about what tax treaty override
exactly is and the exact point in time when tax
treaty override occurs, its implications have not
until now been analysed in a systematic manner.
This book develops an interpretative process
aimed at clearly detecting cases of tax treaty
override, and presents a model that is applicable
every time such a case needs to be identified. In
the course of the analysis the author tests the
model under numerous specific national regimes.
Among the many elements of tax treaty override
dealt with are the following:
— effects of international tax law within
national legal orders;
— impact of the functioning and structure of
the OECD Is/lodel Convention on tax treaty
override;
— tax treaty override as a violation of
international law and the Draff Articles on
State Responsibility;
— implications of the OECD’s 2013 Base
Erosion and Profit Shifting (BEPS) action
plan;
— relation between tax treaty provisions and
national anti-abuse provisions;
— consequences deriving from the application
of the ‘saving clause’ of the US exit tax
regime;
— the ‘re-entry charge’ in the United
Kingdom;
— fictitious income/capital and fictitious
residence;
— the transactional approach in CFC regimes;
and
— the need to guarantee protection to third
states that conclude tax treaties with EU
Member States.
Table of Contents^
Foreword xi
Chapter 1
Introduction: A Study of Tax Treaty Override 1
1.1 Scope of the Study: The Need for a Legal Systematization of
Tax Treaty Override 1
1.2 Methodology 6
1.2.1 Three Phases of a Systematic Analysis of Tax Treaty Override 6
1.2.2 Deductive Phase: Possible Limits to State Sovereignty 7
1.2.3 Inductive Phase: Developing an Interpretative Process on
Which the Identification of Tax Treaty Override Can Be
Based: The Notion of Tax Treaty Override 8
1.2.4 Third Phase: Application of the Interpretative Model 9
1.2.5 Need for Coordination between International Law
and EU Law 10
Chapter 2
Nature and Origin of Tax Treaty Override 13
2.1 Introduction: Tax Treaty Override and International Law 13
2.2 The Need for a Preliminary Concrete Look at the Relationship
between International and National Law 17
2.2.1 United States: Treaty Override Doctrine 20
2.2.2 Italy: New, Developing System Rejecting Treaty Override 26
2.2.3 The Netherlands: Position against Treaty Override 28
2-3 National Implementation of International Law and the Will of States 30
2.4 The Will of States in Relation to the Binding Effects of International
Treaty Obligations 33
2.5 State Recognition and the Binding Effect of International Law:
Existence of an International Community Based on the Principle of
Sovereign Equality 37
vii
Table of Contents
2.6 Article 27 of the Vienna Convention: Content of Treaty Obligations
as an Objective Limit to National Law 39
2.7 Legislative Treaty Override as a Legal Injury under the Draft Articles
on State Responsibility 41
2.8 Concluding Remarks: Incidence of International Law on Tax Treaty
Override 46
Chapter 3
Structure and Functioning of Income Tax Treaties: Tax Treaty Override 51
3.1 Introduction: Defining Tax Treaty Override Requires a Clear
Understanding of the Structure and Functioning of Income Tax Treaties 51
3.2 Tax Treaty Override: Structure and Functioning of Income Tax
Treaties and the Way They Are Affected by Changes to Domestic Law 52
3.3 The Point in Time when a Tax Treaty Override Actually Occurs:
Legislative and Judicial Tax Treaty Override 56
3.4 Concluding Remarks: Impact of the Functioning and Structure of
the OECD Model Convention on Tax Treaty Override 57
Chapter 4
Interpretation of the International Agreement: The Occurrence and
Scope of Tax Treaty Override 59
4.1 Introduction: Article 3(2) and Exit Taxation: Two Important Subjects to
Consider in Analysing the Constituent Elements of Tax Treaty Override 59
4.2 Defining the Scope and Functioning of Article 3(2) of the OECD Model
Convention in Order to Determine whether Tax Treaty Override Has
Occurred 60
4.2.1 Introduction: Occurrence and Scope of Tax Treaty Override
Defined on the Basis of the Interpretation of the Relevant
International Agreement 60
4.2.2 Historical Introduction to the Role and Functioning of
Article 3 (2) of the OECD Model Convention 62
4.2.3 Rationale of Article 3(2) of the OECD Model Convention:
Correspondence between Treaty Relief Provisions and
Domestic Tax Provisions 66
4.2.4 Article 3(2) of the OECD Model Convention and the Possibility
of Causing a Tax Treaty Override 69
4.2.5 Treaty Context as a Limit to Tax Treaty Override 73
4.2.5.1 ‘Internar and ‘External· Context 74
4.2.5.2 ‘Unless the Context Otherwise Requires’ 80
4.2.6 A Practical Application of Article 3(2) of the OECD Model
Convention: When a Domestic Deeming Provision Causes a
Treaty Override 85
viii
Table of Contents
4.3 Exit Tax Regimes and Possible Cases of Tax Treaty Override 88
4.3.1 Introduction: Further Development in the Interpretation of
Article 3 (2) of the OECD Model Convention with a Focus
on Exit Taxation 88
4.3.2 Exit Taxation and the OECD Model Convention 89
4.3.3 The Netherlands: Exit Tax on Substantial Shareholding and the
Legitimacy of a Preserving Assessment in Light of the Treaty
Context 91
4.3.4 The Netherlands: Exit Tax on Pension Claims - A Case of
Tax Treaty Override Caused by a Recharacterization of Income 94
4.3.5 Concluding Remarks on Exit Taxation 97
4.4 Concluding Remarks: Some Outcomes in the Development of the
Interpretative Model 101
Chapter 5
Domestic Anti-abuse Rules and Tax Treaty Override 105
5.1 Introduction: Relationship between Domestic Anti-abuse Rules and
Tax Treaty Provisions 105
5.2 Domestic Anti-abuse Provisions and Tax Treaty Override 107
5.3 Does Treaty Abuse Justify Tax Treaty Override? 114
5.4 The Netherlands and Canada: A Concrete Example of Different
Notions of Abuse Applicable for Treaty Purposes 115
5.5 OECD Position on CFC Legislation 120
5.6 United Kingdom: Attribution of Notional Income on the Basis of
Fictitious Residence and Consequences for Applicable Tax Treaties 125
5.7 France: Cortseil d’Etat Does Not Accept CFC Legislation Which Is Not
Compliant with Treaty Obligations 133
5.8 Finland: Supreme Administrative Court Follows the OECD Position 139
5.9 Sweden: Supreme Administrative Court Explicitly Holds that CFC
Legislation May Override Existing Tax Treaties 141
5.10 Some Intermediate Reflections on the Position of OECD Member
Countries Concerning the Relationship between CFC Legislation
and Tax Treaty Provisions 144
5.11 Is Article 7(1) of the OECD Model Convention Really Unaffected
by CFC Legislation? 145
5.12 CFC Legislation: Compliance of Fictitious Income with Articles 10(5)
and 21 of the OECD Model Convention 153
5.13 Concluding Remarks: Domestic Anti-abuse Rules Affect Tax Treaty
Provisions 158
Chapter 6
Application of the Interpretative Model 163
6.1 Introduction: The Developed Interpretative Model 163
ix
Table of Contents
6.2 United States: Long-Standing Expatriation Regime and the New
Exit Tax: Recurring Cases of Tax Treaty Override 165
6.2.1 New US Exit Tax Regime 169
6.2.2 Application of the Interpretative Model to the US Exit
Tax Regime 169
6.2.3 Consequences Arising from the Application of the US Saving
Clause 175
6.3 United Kingdom: Re-entry Charge 175
6.3.1 Evaluation of a Possible Case of Tax Treaty Override on the
Basis of the Double Tax Convention Concluded between Italy
and the United Kingdom 177
6.3.2 Conclusions on the Possibility of a Treaty Override Concerning
the UK Re-entry Charge 180
6.4 CFC Legislation Based on a Transactional Method: A Further Distinction 181
6.4.1 Concluding Remarks on the CFC Transactional Method 190
Chapter 7
EU Law and International Law: More about Tax Treaty Override 191
7.1 Tax Treaty Override Caused by EU Law Amendments 191
7.2 EU Law and International Law: Two Parallel Legal Systems 194
7.3 The Relationship between EU Law and International Law: Beyond the
Competence? 200
7.4 Conclusions: The Need for Coordination between EU Law and
International Law 206
Chapter 8
Conclusions: A Legal Systematization of Tax Treaty Override 209
8.1 The Origin and Nature of Tax Treaty Override: An Investigation
that Begins within the International Legal System 209
8.2 Tax Treaty Override as a Source of International Responsibility 223
8.3 An ‘Interpretative Model· to Identify Cases of Tax Treaty Override 215
8.4 A Definition of Tax Treaty Override and All Its Constituent Elements 217
8.5 The Application of the Interpretive Model 220
8.5.1 The US Exit Tax Regime 220
8.5.2 The UK Re-entry Charge 221
8.5.3 The Transactional CFC Method 222
8.6 The Relationship between EU Law and International Law 223
8.7 A Few Final Thoughts on Tax Treaty Override 226
8.7.1 The Delicate Position of National Judges 226
8.7.2 Consequences of Tax Treaty Override on the Overriding
Domestic Legislation and on Taxpayers: The Need of an
Effectively Binding International System 226
Bibliography 229
x |
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| discipline | Rechtswissenschaft |
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| spelling | De Pietro, Carla 1975- Verfasser (DE-588)1054313989 aut Tax treaty override Carla De Pietro Alphen aan den Rijn [u.a.] Wolters Kluwer, Law & Business 2014 XII, 244 S. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 40 Zugl.: [Bologna], Univ., Diss. Europäische Union (DE-588)5098525-5 gnd rswk-swf Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Vertragsverletzung (DE-588)4188089-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Doppelbesteuerungsabkommen (DE-588)4070544-4 s Vertragsverletzung (DE-588)4188089-4 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 EUCOTAX series on European taxation 40 (DE-604)BV012505903 40 Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027281141&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Klappentext Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027281141&sequence=000002&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | Tax treaty override |
| title_auth | Tax treaty override |
| title_exact_search | Tax treaty override |
| title_full | Tax treaty override Carla De Pietro |
| title_fullStr | Tax treaty override Carla De Pietro |
| title_full_unstemmed | Tax treaty override Carla De Pietro |
| title_short | Tax treaty override |
| title_sort | tax treaty override |
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| topic_facet | Europäische Union Doppelbesteuerungsabkommen Internationales Steuerrecht Vertragsverletzung Hochschulschrift |
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