Tax Treaties and Procedural Law:
Gespeichert in:
| 1. Verfasser: | |
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam :
IBFD Publications USA, Incorporated,
2020.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | Description based upon print version of record. Written by experts in the field, this book provides an in-depth analysis of several crucial areas concerning the procedural aspects of tax treaty law. |
| Beschreibung: | 1 online resource (313 p.) |
| ISBN: | 9789087226480 9087226489 9789087226497 9087226497 |
Internformat
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| 245 | 1 | 0 | |a Tax Treaties and Procedural Law |h [electronic resource]. |
| 260 | |a Amsterdam : |b IBFD Publications USA, Incorporated, |c 2020. | ||
| 300 | |a 1 online resource (313 p.) | ||
| 500 | |a Description based upon print version of record. | ||
| 500 | |a Written by experts in the field, this book provides an in-depth analysis of several crucial areas concerning the procedural aspects of tax treaty law. | ||
| 505 | 0 | |a Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Domestic Procedural Law and EU Law -- 1.1. The principle of procedural autonomy and its limitations -- 1.2. The principles developed by the ECJ -- 1.2.1. The principle of equivalence -- 1.2.1.1. Content and development -- 1.2.1.2. The comparability requirement -- 1.2.1.3. Less favourable treatment of EU claims -- 1.2.1.4. Possible justifications and the proportionality test -- 1.2.2. The principle of effectiveness -- 1.2.2.1. Content and development -- 1.2.2.2. The challenge of national time limits | |
| 505 | 8 | |a 1.2.2.3. Ex officio application of EU law by national courts and tax authorities -- 1.2.3. The common denominator of the decisions -- 1.3. The challenging of final decisions -- 1.3.1. Setting the scene -- 1.3.2. The challenging of final administrative decisions -- 1.3.3. The challenging of final judicial decisions -- 1.4. Conclusion -- Chapter 2: Domestic Procedural Law and Tax Treaty Law -- 2.1. Interplay between tax treaty law and domestic procedural law -- 2.1.1. Construction of tax treaties -- 2.1.2. Domestic law provisions and tax treaties -- 2.1.3. Substantial versus procedural law | |
| 505 | 8 | |a 2.1.4. EU law and tax treaty law: Similarities and potential relevance for practice -- 2.2. Specific issues of procedural aspects in tax treaty law in view of the principles of equivalence and effectiveness -- 2.2.1. Introductory remarks -- 2.2.2. Burden of proof -- 2.2.3. Documentation requirements -- 2.2.4. Time limits -- 2.2.5. Types of tax assessment -- 2.3. Conclusions -- Chapter 3: Domestic Procedural Rules and Non-Discrimination -- 3.1. Introduction -- 3.2. Tax procedural rules versus substantive rules -- 3.3. The non-discrimination clauses in article 24 of the OECD Model | |
| 505 | 8 | |a 3.3.1. Overview -- 3.3.2. The purpose of article 24 of the OECD Model -- 3.4. Legislative developments of the "procedural elements" of the non-discrimination provision of the OECD Model -- 3.5. The interpretation of the "procedural elements" of the non-discrimination clauses of article 24 of the OECD Model -- 3.5.1. The meaning of the phrase "any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements" -- 3.5.1.1. "Other or more burdensome" -- 3.5.1.2. "Connected requirements" | |
| 505 | 8 | |a 3.5.2. The meaning of the phrase "taxation not less favourably levied" -- 3.5.3. The meaning of the phrase "under the same conditions" -- 3.6. Conclusion -- Chapter 4: The Role of Competent Authorities under Article 4(3) of the OECD Model Tax Convention -- 4.1. Introduction -- 4.2. Policy considerations -- 4.2.1. BEPS Action 6 -- 4.2.2. The relationship between tax treaties and the MLI -- 4.2.3. Analysis of arguments brought forward for the amendment of the tiebreaker rule -- 4.2.3.1. Reduction of complexity -- 4.2.3.2. Tax avoidance arrangements | |
| 588 | 0 | |a Print version record. | |
| 650 | 0 | |a Double taxation |v Treaties. |0 http://id.loc.gov/authorities/subjects/sh85132864 | |
| 650 | 0 | |a Procedure (Law) |0 http://id.loc.gov/authorities/subjects/sh85107127 | |
| 650 | 6 | |a Double imposition |v Conventions. | |
| 650 | 6 | |a Procédure (Droit) | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a Procedure (Law) |2 fast | |
| 655 | 7 | |a Treaties |2 fast | |
| 700 | 1 | |a Lang, Michael. | |
| 700 | 1 | |a Pistone, Pasquale. | |
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| 776 | 0 | 8 | |i Print version: |a Kofler, Georg. |t Tax Treaties and Procedural Law. |d Amsterdam : IBFD Publications USA, Incorporated, 2020 |z 9789087226497 |
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| contents | Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Domestic Procedural Law and EU Law -- 1.1. The principle of procedural autonomy and its limitations -- 1.2. The principles developed by the ECJ -- 1.2.1. The principle of equivalence -- 1.2.1.1. Content and development -- 1.2.1.2. The comparability requirement -- 1.2.1.3. Less favourable treatment of EU claims -- 1.2.1.4. Possible justifications and the proportionality test -- 1.2.2. The principle of effectiveness -- 1.2.2.1. Content and development -- 1.2.2.2. The challenge of national time limits 1.2.2.3. Ex officio application of EU law by national courts and tax authorities -- 1.2.3. The common denominator of the decisions -- 1.3. The challenging of final decisions -- 1.3.1. Setting the scene -- 1.3.2. The challenging of final administrative decisions -- 1.3.3. The challenging of final judicial decisions -- 1.4. Conclusion -- Chapter 2: Domestic Procedural Law and Tax Treaty Law -- 2.1. Interplay between tax treaty law and domestic procedural law -- 2.1.1. Construction of tax treaties -- 2.1.2. Domestic law provisions and tax treaties -- 2.1.3. Substantial versus procedural law 2.1.4. EU law and tax treaty law: Similarities and potential relevance for practice -- 2.2. Specific issues of procedural aspects in tax treaty law in view of the principles of equivalence and effectiveness -- 2.2.1. Introductory remarks -- 2.2.2. Burden of proof -- 2.2.3. Documentation requirements -- 2.2.4. Time limits -- 2.2.5. Types of tax assessment -- 2.3. Conclusions -- Chapter 3: Domestic Procedural Rules and Non-Discrimination -- 3.1. Introduction -- 3.2. Tax procedural rules versus substantive rules -- 3.3. The non-discrimination clauses in article 24 of the OECD Model 3.3.1. Overview -- 3.3.2. The purpose of article 24 of the OECD Model -- 3.4. Legislative developments of the "procedural elements" of the non-discrimination provision of the OECD Model -- 3.5. The interpretation of the "procedural elements" of the non-discrimination clauses of article 24 of the OECD Model -- 3.5.1. The meaning of the phrase "any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements" -- 3.5.1.1. "Other or more burdensome" -- 3.5.1.2. "Connected requirements" 3.5.2. The meaning of the phrase "taxation not less favourably levied" -- 3.5.3. The meaning of the phrase "under the same conditions" -- 3.6. Conclusion -- Chapter 4: The Role of Competent Authorities under Article 4(3) of the OECD Model Tax Convention -- 4.1. Introduction -- 4.2. Policy considerations -- 4.2.1. BEPS Action 6 -- 4.2.2. The relationship between tax treaties and the MLI -- 4.2.3. Analysis of arguments brought forward for the amendment of the tiebreaker rule -- 4.2.3.1. Reduction of complexity -- 4.2.3.2. Tax avoidance arrangements |
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| id | ZDB-4-EBA-on1225554931 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:30:08Z |
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| spelling | Kofler, Georg. Tax Treaties and Procedural Law [electronic resource]. Amsterdam : IBFD Publications USA, Incorporated, 2020. 1 online resource (313 p.) Description based upon print version of record. Written by experts in the field, this book provides an in-depth analysis of several crucial areas concerning the procedural aspects of tax treaty law. Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Domestic Procedural Law and EU Law -- 1.1. The principle of procedural autonomy and its limitations -- 1.2. The principles developed by the ECJ -- 1.2.1. The principle of equivalence -- 1.2.1.1. Content and development -- 1.2.1.2. The comparability requirement -- 1.2.1.3. Less favourable treatment of EU claims -- 1.2.1.4. Possible justifications and the proportionality test -- 1.2.2. The principle of effectiveness -- 1.2.2.1. Content and development -- 1.2.2.2. The challenge of national time limits 1.2.2.3. Ex officio application of EU law by national courts and tax authorities -- 1.2.3. The common denominator of the decisions -- 1.3. The challenging of final decisions -- 1.3.1. Setting the scene -- 1.3.2. The challenging of final administrative decisions -- 1.3.3. The challenging of final judicial decisions -- 1.4. Conclusion -- Chapter 2: Domestic Procedural Law and Tax Treaty Law -- 2.1. Interplay between tax treaty law and domestic procedural law -- 2.1.1. Construction of tax treaties -- 2.1.2. Domestic law provisions and tax treaties -- 2.1.3. Substantial versus procedural law 2.1.4. EU law and tax treaty law: Similarities and potential relevance for practice -- 2.2. Specific issues of procedural aspects in tax treaty law in view of the principles of equivalence and effectiveness -- 2.2.1. Introductory remarks -- 2.2.2. Burden of proof -- 2.2.3. Documentation requirements -- 2.2.4. Time limits -- 2.2.5. Types of tax assessment -- 2.3. Conclusions -- Chapter 3: Domestic Procedural Rules and Non-Discrimination -- 3.1. Introduction -- 3.2. Tax procedural rules versus substantive rules -- 3.3. The non-discrimination clauses in article 24 of the OECD Model 3.3.1. Overview -- 3.3.2. The purpose of article 24 of the OECD Model -- 3.4. Legislative developments of the "procedural elements" of the non-discrimination provision of the OECD Model -- 3.5. The interpretation of the "procedural elements" of the non-discrimination clauses of article 24 of the OECD Model -- 3.5.1. The meaning of the phrase "any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements" -- 3.5.1.1. "Other or more burdensome" -- 3.5.1.2. "Connected requirements" 3.5.2. The meaning of the phrase "taxation not less favourably levied" -- 3.5.3. The meaning of the phrase "under the same conditions" -- 3.6. Conclusion -- Chapter 4: The Role of Competent Authorities under Article 4(3) of the OECD Model Tax Convention -- 4.1. Introduction -- 4.2. Policy considerations -- 4.2.1. BEPS Action 6 -- 4.2.2. The relationship between tax treaties and the MLI -- 4.2.3. Analysis of arguments brought forward for the amendment of the tiebreaker rule -- 4.2.3.1. Reduction of complexity -- 4.2.3.2. Tax avoidance arrangements Print version record. Double taxation Treaties. http://id.loc.gov/authorities/subjects/sh85132864 Procedure (Law) http://id.loc.gov/authorities/subjects/sh85107127 Double imposition Conventions. Procédure (Droit) Double taxation fast Procedure (Law) fast Treaties fast Lang, Michael. Pistone, Pasquale. has work: Tax treaties and procedural law (Text) https://id.oclc.org/worldcat/entity/E39PCFX7V6wM4pMXDJR7RgW9H3 https://id.oclc.org/worldcat/ontology/hasWork Print version: Kofler, Georg. Tax Treaties and Procedural Law. Amsterdam : IBFD Publications USA, Incorporated, 2020 9789087226497 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2693009 Volltext |
| spellingShingle | Kofler, Georg Tax Treaties and Procedural Law Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Domestic Procedural Law and EU Law -- 1.1. The principle of procedural autonomy and its limitations -- 1.2. The principles developed by the ECJ -- 1.2.1. The principle of equivalence -- 1.2.1.1. Content and development -- 1.2.1.2. The comparability requirement -- 1.2.1.3. Less favourable treatment of EU claims -- 1.2.1.4. Possible justifications and the proportionality test -- 1.2.2. The principle of effectiveness -- 1.2.2.1. Content and development -- 1.2.2.2. The challenge of national time limits 1.2.2.3. Ex officio application of EU law by national courts and tax authorities -- 1.2.3. The common denominator of the decisions -- 1.3. The challenging of final decisions -- 1.3.1. Setting the scene -- 1.3.2. The challenging of final administrative decisions -- 1.3.3. The challenging of final judicial decisions -- 1.4. Conclusion -- Chapter 2: Domestic Procedural Law and Tax Treaty Law -- 2.1. Interplay between tax treaty law and domestic procedural law -- 2.1.1. Construction of tax treaties -- 2.1.2. Domestic law provisions and tax treaties -- 2.1.3. Substantial versus procedural law 2.1.4. EU law and tax treaty law: Similarities and potential relevance for practice -- 2.2. Specific issues of procedural aspects in tax treaty law in view of the principles of equivalence and effectiveness -- 2.2.1. Introductory remarks -- 2.2.2. Burden of proof -- 2.2.3. Documentation requirements -- 2.2.4. Time limits -- 2.2.5. Types of tax assessment -- 2.3. Conclusions -- Chapter 3: Domestic Procedural Rules and Non-Discrimination -- 3.1. Introduction -- 3.2. Tax procedural rules versus substantive rules -- 3.3. The non-discrimination clauses in article 24 of the OECD Model 3.3.1. Overview -- 3.3.2. The purpose of article 24 of the OECD Model -- 3.4. Legislative developments of the "procedural elements" of the non-discrimination provision of the OECD Model -- 3.5. The interpretation of the "procedural elements" of the non-discrimination clauses of article 24 of the OECD Model -- 3.5.1. The meaning of the phrase "any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements" -- 3.5.1.1. "Other or more burdensome" -- 3.5.1.2. "Connected requirements" 3.5.2. The meaning of the phrase "taxation not less favourably levied" -- 3.5.3. The meaning of the phrase "under the same conditions" -- 3.6. Conclusion -- Chapter 4: The Role of Competent Authorities under Article 4(3) of the OECD Model Tax Convention -- 4.1. Introduction -- 4.2. Policy considerations -- 4.2.1. BEPS Action 6 -- 4.2.2. The relationship between tax treaties and the MLI -- 4.2.3. Analysis of arguments brought forward for the amendment of the tiebreaker rule -- 4.2.3.1. Reduction of complexity -- 4.2.3.2. Tax avoidance arrangements Double taxation Treaties. http://id.loc.gov/authorities/subjects/sh85132864 Procedure (Law) http://id.loc.gov/authorities/subjects/sh85107127 Double imposition Conventions. Procédure (Droit) Double taxation fast Procedure (Law) fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132864 http://id.loc.gov/authorities/subjects/sh85107127 |
| title | Tax Treaties and Procedural Law |
| title_auth | Tax Treaties and Procedural Law |
| title_exact_search | Tax Treaties and Procedural Law |
| title_full | Tax Treaties and Procedural Law [electronic resource]. |
| title_fullStr | Tax Treaties and Procedural Law [electronic resource]. |
| title_full_unstemmed | Tax Treaties and Procedural Law [electronic resource]. |
| title_short | Tax Treaties and Procedural Law |
| title_sort | tax treaties and procedural law |
| topic | Double taxation Treaties. http://id.loc.gov/authorities/subjects/sh85132864 Procedure (Law) http://id.loc.gov/authorities/subjects/sh85107127 Double imposition Conventions. Procédure (Droit) Double taxation fast Procedure (Law) fast |
| topic_facet | Double taxation Treaties. Procedure (Law) Double imposition Conventions. Procédure (Droit) Double taxation Treaties |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2693009 |
| work_keys_str_mv | AT koflergeorg taxtreatiesandprocedurallaw AT langmichael taxtreatiesandprocedurallaw AT pistonepasquale taxtreatiesandprocedurallaw |