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...
Saved in:
| Corporate Author: | |
|---|---|
| Other Authors: | , , , , |
| Format: | Electronic Conference Proceeding eBook |
| Language: | English |
| Published: |
Amsterdam :
IBFD,
[2019]
|
| Series: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
v. 1 1. |
| Subjects: | |
| Online Access: | DE-862 DE-863 |
| Summary: | "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 |
| Item Description: | At head of title on cover: WU Institute for Austrian and International Tax Law. |
| Physical Description: | 1 online resource (xiii, 279 pages) |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9789087225063 9087225067 9789087225070 9087225075 |
| ISSN: | 2451-8360 ; |
Staff View
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| 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 | ||
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| author2 | Lang, Michael, 1965- Pistone, Pasquale Rust, Alexander Schuch, Josef Staringer, Claus |
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| 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 |
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| callnumber-raw | K4474.8 .V54 2018 |
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| callnumber-subject | K - General Law |
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| 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 |
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| 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 |