Tax treaty entitlement /:
"The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true...
Gespeichert in:
| Körperschaft: | |
|---|---|
| Weitere Verfasser: | , , , , |
| Format: | Elektronisch Tagungsbericht E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam :
IBFD,
[2019]
|
| Schriftenreihe: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
v. 1 1. |
| Schlagworte: | |
| Online-Zugang: | DE-862 DE-863 |
| Zusammenfassung: | "The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true now that the OECD has introduced a number of new provisions regarding the entitlement to tax treaties into its Model Convention as part of the BEPS Project."--Page four of cover |
| Beschreibung: | At head of title on cover: WU Institute for Austrian and International Tax Law. |
| Beschreibung: | 1 online resource (xiii, 279 pages) |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9789087225063 9087225067 9789087225070 9087225075 |
| ISSN: | 2451-8360 ; |
Internformat
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBA-on1129097250 | ||
| 003 | OCoLC | ||
| 005 | 20241004212047.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 191128s2019 ne ob 100 0 eng | ||
| 040 | |a IE@ |b eng |e rda |e pn |c IE@ |d N$T |d OCLCA |d VT2 |d OCLCO |d OCLCQ |d OCLCO |d OCLCQ |d OCLCO |d OCLCL | ||
| 019 | |a 1129235866 |a 1281712929 | ||
| 020 | |a 9789087225063 |q (electronic bk.) | ||
| 020 | |a 9087225067 |q (electronic bk.) | ||
| 020 | |a 9789087225070 |q (eBook, ePub) | ||
| 020 | |a 9087225075 |q (eBook, ePub) | ||
| 020 | |z 9789087225056 | ||
| 020 | |z 9087225059 | ||
| 020 | |z 9087225075 | ||
| 020 | |z 9087225067 | ||
| 035 | |a (OCoLC)1129097250 |z (OCoLC)1129235866 |z (OCoLC)1281712929 | ||
| 050 | 4 | |a K4474.8 |b .V54 2018 | |
| 082 | 7 | |a 343.04 |2 23 | |
| 049 | |a MAIN | ||
| 111 | 2 | |a Viennese Symposium on International Tax Law |n (25th : |d 2018 : |c Wirtschaftsuniversität Wien) |0 http://id.loc.gov/authorities/names/n2019038667 | |
| 245 | 1 | 0 | |a Tax treaty entitlement / |c editors Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer. |
| 264 | 1 | |a Amsterdam : |b IBFD, |c [2019] | |
| 300 | |a 1 online resource (xiii, 279 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a European and International Tax Law and Policy Series, |x 2451-8360 ; |v volume 11 | |
| 500 | |a At head of title on cover: WU Institute for Austrian and International Tax Law. | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a The relevance of the preamble for treaty entitlement / Clare (Xue) Peng, Joseph Schuch -- The application of the principal purpose test under tax treaties / Svitlana Buriak -- Limitation on benefits clauses : limiting the entitlement to treaty benefits / Lisa Ramharter, Rita Szudoczky -- The beneficial ownership test / Florian Navisotschnigg -- Resident persons according to article 1(1) of the OECD Model / Claus Staringer, Desiree Auer -- Dual residence and treaty entitlement of individuals / Karol Dziwiński -- Dual residence for non-individuals / Peter Bräumann -- Tax treaty entitlement and hybrid entities : article 1(2) and article 1(3) of the OECD Model (2017) / Jean-Philippe Van West -- Entitlement to protection against discriminatory taxation / Pasquale Pistone, Clement Migai -- Personal scope of the mutual agreement procedure and arbitration provisions, and the mutual assistance provisions / Sriram Govind. | |
| 520 | |a "The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true now that the OECD has introduced a number of new provisions regarding the entitlement to tax treaties into its Model Convention as part of the BEPS Project."--Page four of cover | ||
| 546 | |a English. | ||
| 588 | 0 | |a Print version record. | |
| 650 | 0 | |a Double taxation |x Treaties |v Congresses. | |
| 650 | 6 | |a Double imposition |x Traités |v Congrès. | |
| 650 | 7 | |a Double taxation |x Treaties |2 fast | |
| 650 | 7 | |a Anspruchsgrundlage |2 gnd | |
| 650 | 7 | |a Internationales Steuerrecht |2 gnd |0 http://d-nb.info/gnd/4027451-2 | |
| 650 | 7 | |a Vertrag |2 gnd | |
| 655 | 7 | |a Conference papers and proceedings |2 fast | |
| 700 | 1 | |a Lang, Michael, |d 1965- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd |0 http://id.loc.gov/authorities/names/n92089447 | |
| 700 | 1 | |a Pistone, Pasquale, |e editor. |0 http://id.loc.gov/authorities/names/n2001091366 | |
| 700 | 1 | |a Rust, Alexander, |e editor. |0 http://id.loc.gov/authorities/names/n2011052931 | |
| 700 | 1 | |a Schuch, Josef, |e editor. |0 http://id.loc.gov/authorities/names/n2006063570 | |
| 700 | 1 | |a Staringer, Claus, |e editor. |0 http://id.loc.gov/authorities/names/no2002071737 | |
| 758 | |i has work: |a Tax treaty entitlement (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGG8tb3CJRHCQKRGjBpQdP |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Viennese Symposium on International Tax Law (25th : 2018 : Wirtschaftsuniversität Wien). |t Tax treaty entitlement. |d Amsterdam : IBFD, [2019] |z 9789087225063 |w (DLC) 2019400398 |w (OCoLC)1110123238 |
| 830 | 0 | |a WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |v v. 1 1. |x 2451-8360 |0 http://id.loc.gov/authorities/names/no2016016879 | |
| 966 | 4 | 0 | |l DE-862 |p ZDB-4-EBA |q FWS_PDA_EBA |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2155221 |3 Volltext |
| 966 | 4 | 0 | |l DE-863 |p ZDB-4-EBA |q FWS_PDA_EBA |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2155221 |3 Volltext |
| 938 | |a EBSCOhost |b EBSC |n 2155221 | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBA | ||
| 049 | |a DE-862 | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBA-on1129097250 |
|---|---|
| _version_ | 1826942303313330176 |
| adam_text | |
| any_adam_object | |
| author2 | Lang, Michael, 1965- Pistone, Pasquale Rust, Alexander Schuch, Josef Staringer, Claus |
| author2_role | edt edt edt edt edt |
| author2_variant | m l ml p p pp a r ar j s js c s cs |
| author_GND | http://id.loc.gov/authorities/names/n92089447 http://id.loc.gov/authorities/names/n2001091366 http://id.loc.gov/authorities/names/n2011052931 http://id.loc.gov/authorities/names/n2006063570 http://id.loc.gov/authorities/names/no2002071737 |
| author_corporate | Viennese Symposium on International Tax Law Wirtschaftsuniversität Wien |
| author_corporate_role | |
| author_facet | Lang, Michael, 1965- Pistone, Pasquale Rust, Alexander Schuch, Josef Staringer, Claus Viennese Symposium on International Tax Law Wirtschaftsuniversität Wien |
| author_sort | Viennese Symposium on International Tax Law Wirtschaftsuniversität Wien |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
| callnumber-label | K4474 |
| callnumber-raw | K4474.8 .V54 2018 |
| callnumber-search | K4474.8 .V54 2018 |
| callnumber-sort | K 44474.8 V54 42018 |
| callnumber-subject | K - General Law |
| collection | ZDB-4-EBA |
| contents | The relevance of the preamble for treaty entitlement / Clare (Xue) Peng, Joseph Schuch -- The application of the principal purpose test under tax treaties / Svitlana Buriak -- Limitation on benefits clauses : limiting the entitlement to treaty benefits / Lisa Ramharter, Rita Szudoczky -- The beneficial ownership test / Florian Navisotschnigg -- Resident persons according to article 1(1) of the OECD Model / Claus Staringer, Desiree Auer -- Dual residence and treaty entitlement of individuals / Karol Dziwiński -- Dual residence for non-individuals / Peter Bräumann -- Tax treaty entitlement and hybrid entities : article 1(2) and article 1(3) of the OECD Model (2017) / Jean-Philippe Van West -- Entitlement to protection against discriminatory taxation / Pasquale Pistone, Clement Migai -- Personal scope of the mutual agreement procedure and arbitration provisions, and the mutual assistance provisions / Sriram Govind. |
| ctrlnum | (OCoLC)1129097250 |
| dewey-full | 343.04 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.04 |
| dewey-search | 343.04 |
| dewey-sort | 3343.04 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic Conference Proceeding eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>04683cam a2200649 i 4500</leader><controlfield tag="001">ZDB-4-EBA-on1129097250</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr cnu---unuuu</controlfield><controlfield tag="008">191128s2019 ne ob 100 0 eng </controlfield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">IE@</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="e">pn</subfield><subfield code="c">IE@</subfield><subfield code="d">N$T</subfield><subfield code="d">OCLCA</subfield><subfield code="d">VT2</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">1129235866</subfield><subfield code="a">1281712929</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087225063</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9087225067</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087225070</subfield><subfield code="q">(eBook, ePub)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9087225075</subfield><subfield code="q">(eBook, ePub)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9789087225056</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9087225059</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9087225075</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9087225067</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1129097250</subfield><subfield code="z">(OCoLC)1129235866</subfield><subfield code="z">(OCoLC)1281712929</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">K4474.8</subfield><subfield code="b">.V54 2018</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">343.04</subfield><subfield code="2">23</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="111" ind1="2" ind2=" "><subfield code="a">Viennese Symposium on International Tax Law</subfield><subfield code="n">(25th :</subfield><subfield code="d">2018 :</subfield><subfield code="c">Wirtschaftsuniversität Wien)</subfield><subfield code="0">http://id.loc.gov/authorities/names/n2019038667</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Tax treaty entitlement /</subfield><subfield code="c">editors Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Amsterdam :</subfield><subfield code="b">IBFD,</subfield><subfield code="c">[2019]</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (xiii, 279 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">European and International Tax Law and Policy Series,</subfield><subfield code="x">2451-8360 ;</subfield><subfield code="v">volume 11</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">At head of title on cover: WU Institute for Austrian and International Tax Law.</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">The relevance of the preamble for treaty entitlement / Clare (Xue) Peng, Joseph Schuch -- The application of the principal purpose test under tax treaties / Svitlana Buriak -- Limitation on benefits clauses : limiting the entitlement to treaty benefits / Lisa Ramharter, Rita Szudoczky -- The beneficial ownership test / Florian Navisotschnigg -- Resident persons according to article 1(1) of the OECD Model / Claus Staringer, Desiree Auer -- Dual residence and treaty entitlement of individuals / Karol Dziwiński -- Dual residence for non-individuals / Peter Bräumann -- Tax treaty entitlement and hybrid entities : article 1(2) and article 1(3) of the OECD Model (2017) / Jean-Philippe Van West -- Entitlement to protection against discriminatory taxation / Pasquale Pistone, Clement Migai -- Personal scope of the mutual agreement procedure and arbitration provisions, and the mutual assistance provisions / Sriram Govind.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">"The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true now that the OECD has introduced a number of new provisions regarding the entitlement to tax treaties into its Model Convention as part of the BEPS Project."--Page four of cover</subfield></datafield><datafield tag="546" ind1=" " ind2=" "><subfield code="a">English.</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Print version record.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Double taxation</subfield><subfield code="x">Treaties</subfield><subfield code="v">Congresses.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Double imposition</subfield><subfield code="x">Traités</subfield><subfield code="v">Congrès.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Double taxation</subfield><subfield code="x">Treaties</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Anspruchsgrundlage</subfield><subfield code="2">gnd</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Internationales Steuerrecht</subfield><subfield code="2">gnd</subfield><subfield code="0">http://d-nb.info/gnd/4027451-2</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Vertrag</subfield><subfield code="2">gnd</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="a">Conference papers and proceedings</subfield><subfield code="2">fast</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Lang, Michael,</subfield><subfield code="d">1965-</subfield><subfield code="e">editor.</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd</subfield><subfield code="0">http://id.loc.gov/authorities/names/n92089447</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Pistone, Pasquale,</subfield><subfield code="e">editor.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n2001091366</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Rust, Alexander,</subfield><subfield code="e">editor.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n2011052931</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Schuch, Josef,</subfield><subfield code="e">editor.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n2006063570</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Staringer, Claus,</subfield><subfield code="e">editor.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2002071737</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">Tax treaty entitlement (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCGG8tb3CJRHCQKRGjBpQdP</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Viennese Symposium on International Tax Law (25th : 2018 : Wirtschaftsuniversität Wien).</subfield><subfield code="t">Tax treaty entitlement.</subfield><subfield code="d">Amsterdam : IBFD, [2019]</subfield><subfield code="z">9789087225063</subfield><subfield code="w">(DLC) 2019400398</subfield><subfield code="w">(OCoLC)1110123238</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">WU Institute for Austrian and International Tax Law European and international tax law and policy series ;</subfield><subfield code="v">v. 1 1.</subfield><subfield code="x">2451-8360</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2016016879</subfield></datafield><datafield tag="966" ind1="4" ind2="0"><subfield code="l">DE-862</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FWS_PDA_EBA</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2155221</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="4" ind2="0"><subfield code="l">DE-863</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FWS_PDA_EBA</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2155221</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">2155221</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBA</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-862</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| genre | Conference papers and proceedings fast |
| genre_facet | Conference papers and proceedings |
| id | ZDB-4-EBA-on1129097250 |
| illustrated | Not Illustrated |
| indexdate | 2025-03-18T14:25:52Z |
| institution | BVB |
| institution_GND | http://id.loc.gov/authorities/names/n2019038667 |
| isbn | 9789087225063 9087225067 9789087225070 9087225075 |
| issn | 2451-8360 ; |
| language | English |
| oclc_num | 1129097250 |
| open_access_boolean | |
| owner | MAIN DE-862 DE-BY-FWS DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-862 DE-BY-FWS DE-863 DE-BY-FWS |
| physical | 1 online resource (xiii, 279 pages) |
| psigel | ZDB-4-EBA FWS_PDA_EBA ZDB-4-EBA |
| publishDate | 2019 |
| publishDateSearch | 2019 |
| publishDateSort | 2019 |
| publisher | IBFD, |
| record_format | marc |
| series | WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |
| series2 | European and International Tax Law and Policy Series, |
| spelling | Viennese Symposium on International Tax Law (25th : 2018 : Wirtschaftsuniversität Wien) http://id.loc.gov/authorities/names/n2019038667 Tax treaty entitlement / editors Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer. Amsterdam : IBFD, [2019] 1 online resource (xiii, 279 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier European and International Tax Law and Policy Series, 2451-8360 ; volume 11 At head of title on cover: WU Institute for Austrian and International Tax Law. Includes bibliographical references. The relevance of the preamble for treaty entitlement / Clare (Xue) Peng, Joseph Schuch -- The application of the principal purpose test under tax treaties / Svitlana Buriak -- Limitation on benefits clauses : limiting the entitlement to treaty benefits / Lisa Ramharter, Rita Szudoczky -- The beneficial ownership test / Florian Navisotschnigg -- Resident persons according to article 1(1) of the OECD Model / Claus Staringer, Desiree Auer -- Dual residence and treaty entitlement of individuals / Karol Dziwiński -- Dual residence for non-individuals / Peter Bräumann -- Tax treaty entitlement and hybrid entities : article 1(2) and article 1(3) of the OECD Model (2017) / Jean-Philippe Van West -- Entitlement to protection against discriminatory taxation / Pasquale Pistone, Clement Migai -- Personal scope of the mutual agreement procedure and arbitration provisions, and the mutual assistance provisions / Sriram Govind. "The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true now that the OECD has introduced a number of new provisions regarding the entitlement to tax treaties into its Model Convention as part of the BEPS Project."--Page four of cover English. Print version record. Double taxation Treaties Congresses. Double imposition Traités Congrès. Double taxation Treaties fast Anspruchsgrundlage gnd Internationales Steuerrecht gnd http://d-nb.info/gnd/4027451-2 Vertrag gnd Conference papers and proceedings fast Lang, Michael, 1965- editor. https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd http://id.loc.gov/authorities/names/n92089447 Pistone, Pasquale, editor. http://id.loc.gov/authorities/names/n2001091366 Rust, Alexander, editor. http://id.loc.gov/authorities/names/n2011052931 Schuch, Josef, editor. http://id.loc.gov/authorities/names/n2006063570 Staringer, Claus, editor. http://id.loc.gov/authorities/names/no2002071737 has work: Tax treaty entitlement (Text) https://id.oclc.org/worldcat/entity/E39PCGG8tb3CJRHCQKRGjBpQdP https://id.oclc.org/worldcat/ontology/hasWork Print version: Viennese Symposium on International Tax Law (25th : 2018 : Wirtschaftsuniversität Wien). Tax treaty entitlement. Amsterdam : IBFD, [2019] 9789087225063 (DLC) 2019400398 (OCoLC)1110123238 WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 1 1. 2451-8360 http://id.loc.gov/authorities/names/no2016016879 |
| spellingShingle | Tax treaty entitlement / WU Institute for Austrian and International Tax Law European and international tax law and policy series ; The relevance of the preamble for treaty entitlement / Clare (Xue) Peng, Joseph Schuch -- The application of the principal purpose test under tax treaties / Svitlana Buriak -- Limitation on benefits clauses : limiting the entitlement to treaty benefits / Lisa Ramharter, Rita Szudoczky -- The beneficial ownership test / Florian Navisotschnigg -- Resident persons according to article 1(1) of the OECD Model / Claus Staringer, Desiree Auer -- Dual residence and treaty entitlement of individuals / Karol Dziwiński -- Dual residence for non-individuals / Peter Bräumann -- Tax treaty entitlement and hybrid entities : article 1(2) and article 1(3) of the OECD Model (2017) / Jean-Philippe Van West -- Entitlement to protection against discriminatory taxation / Pasquale Pistone, Clement Migai -- Personal scope of the mutual agreement procedure and arbitration provisions, and the mutual assistance provisions / Sriram Govind. Double taxation Treaties Congresses. Double imposition Traités Congrès. Double taxation Treaties fast Anspruchsgrundlage gnd Internationales Steuerrecht gnd http://d-nb.info/gnd/4027451-2 Vertrag gnd |
| subject_GND | http://d-nb.info/gnd/4027451-2 |
| title | Tax treaty entitlement / |
| title_auth | Tax treaty entitlement / |
| title_exact_search | Tax treaty entitlement / |
| title_full | Tax treaty entitlement / editors Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer. |
| title_fullStr | Tax treaty entitlement / editors Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer. |
| title_full_unstemmed | Tax treaty entitlement / editors Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer. |
| title_short | Tax treaty entitlement / |
| title_sort | tax treaty entitlement |
| topic | Double taxation Treaties Congresses. Double imposition Traités Congrès. Double taxation Treaties fast Anspruchsgrundlage gnd Internationales Steuerrecht gnd http://d-nb.info/gnd/4027451-2 Vertrag gnd |
| topic_facet | Double taxation Treaties Congresses. Double imposition Traités Congrès. Double taxation Treaties Anspruchsgrundlage Internationales Steuerrecht Vertrag Conference papers and proceedings |
| work_keys_str_mv | AT viennesesymposiumoninternationaltaxlawwirtschaftsuniversitatwien taxtreatyentitlement AT langmichael taxtreatyentitlement AT pistonepasquale taxtreatyentitlement AT rustalexander taxtreatyentitlement AT schuchjosef taxtreatyentitlement AT staringerclaus taxtreatyentitlement |