Exemption method and credit method :: the application of article 23 of the OECD Model.
The method article of any tax treaty plays an essential role in avoiding juridical double taxation. It determines the extent to which the residence state refrains from taxing an item of income if both contracting states may tax according to the distributive rules of the treaty. Calculating the respe...
Gespeichert in:
| Weitere Verfasser: | , , , , , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam :
IBFD,
2022.
|
| Schriftenreihe: | European and international tax law and policy series ;
24. WU Institute for Austrian and International Tax Law ; 24. |
| Schlagworte: | |
| Online-Zugang: | DE-862 DE-863 |
| Zusammenfassung: | The method article of any tax treaty plays an essential role in avoiding juridical double taxation. It determines the extent to which the residence state refrains from taxing an item of income if both contracting states may tax according to the distributive rules of the treaty. Calculating the respective relief can be challenging, as the wording of both articles 23A and 23B of the OECD Model leaves significant room for interpretation. In the European Union, such interpretation is made even more difficult because the application of the method article needs to comply with EU law, in particular with the fundamental freedoms and the State aid rules. Finally, the method article of the OECD Model has - in the aftermath of the Base Erosion and Profit Shifting Project - undergone adaptations, the impact of which requires further analysis. This book aims to provide an in-depth analysis of all the current issues related to the application of articles 23A and 23B of the OECD Model. The topics discussed include: the method article and unilateral measures to avoid double taxation; the method article and allocation conflicts; conflicts of qualification under articles 23A(1) and 23B(1) of the OECD Model; the credit method and different taxes on income and on capital; the exemption method with proviso safeguarding progression; and relief from double taxation and EU State aid law. |
| Beschreibung: | 1 online resource (xiii, 378 p.). |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9789087227999 908722799X 9087228007 9789087228019 9087228015 9789087228002 |
Internformat
MARC
| LEADER | 00000cam a22000007a 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBA-on1427266723 | ||
| 003 | OCoLC | ||
| 005 | 20250103110447.0 | ||
| 006 | m d | ||
| 007 | cr ||||||||||| | ||
| 008 | 211020s2022 ne o 000 0 eng d | ||
| 040 | |a ITUTR |b eng |c ITUTR |d UEJ |d OCLCF |d OCLCO |d N$T | ||
| 019 | |a 1401749545 |a 1440251984 | ||
| 020 | |a 9789087227999 |q (print) | ||
| 020 | |a 908722799X | ||
| 020 | |a 9087228007 | ||
| 020 | |a 9789087228019 |q (eBook, PDF) | ||
| 020 | |a 9087228015 | ||
| 020 | |a 9789087228002 |q (electronic bk.) | ||
| 035 | |a (OCoLC)1427266723 |z (OCoLC)1401749545 |z (OCoLC)1440251984 | ||
| 050 | 4 | |a K4480 | |
| 082 | 7 | |a 343.05/5 |2 23/eng/20240827 | |
| 049 | |a MAIN | ||
| 245 | 0 | 0 | |a Exemption method and credit method : |b the application of article 23 of the OECD Model. |
| 260 | |a Amsterdam : |b IBFD, |c 2022. | ||
| 300 | |a 1 online resource (xiii, 378 p.). | ||
| 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 |v 24 | |
| 490 | 1 | |a WU Institute for Austrian and International Tax Law |v 24 | |
| 505 | 0 | 0 | |t Chapter 1: Method article and unilateral measures to avoid double taxation / |r Rust, A. |r Ndubai, J.W. |g ; p. 3-20 |
| 505 | 0 | 0 | |t Chapter 2: Method article and allocation conflicts / |r Luo, X. |r Staringer, C. |g ; p. 21-47 |
| 505 | 0 | 0 | |t Chapter 3: Conflicts of qualification under articles 23A(1) and 23B(1) / |r Barreau, F. |r Julien, R. |g ; p. 49-98 |
| 505 | 0 | 0 | |t Chapter 4: Conflicts of qualification under article 23A(4) / |r Hellebrandt, V. |g ; p. 99-121 |
| 505 | 0 | 0 | |t Chapter 5: Notion of "tax" under the credit method / |r Rao, S. (Siddhesh) |g ; p. 123-136 |
| 505 | 0 | 0 | |t Chapter 6: Credit method and maximum tax credit / |r Bendlinger, V. |g ; p. 137-189 |
| 505 | 0 | 0 | |t Chapter 7: Credit method and different taxes on income and on capital / |r Lang, M. |r Rodríguez Peña, C.C. |g ; p. 191-209 |
| 505 | 0 | 0 | |t Chapter 8: Tax sparing / |r Pistone, P. |r Liotti, B. Ferreira |g ; p. 211-264 |
| 505 | 0 | 0 | |t Chapter 9: Exemption method with proviso safeguarding progression / |r Spies, K. |r Scharizer, P.W. |g ; p. 265-297 |
| 505 | 0 | 0 | |t Chapter 10: Exemption method and domestic law / |r Neumüller, T. |g ; p. 299-322 |
| 505 | 0 | 0 | |t Chapter 11: Method article, secondary EU legislation and the fundamental freedoms / |r Pacher, N. |g ; p. 323-361 |
| 505 | 0 | 0 | |t Chapter 12: Relief from double taxation and EU State aid law / |r Kofler, G.W. |g ; p. 363-373 |
| 522 | |a Europe. | ||
| 522 | |a European Union. | ||
| 520 | |a The method article of any tax treaty plays an essential role in avoiding juridical double taxation. It determines the extent to which the residence state refrains from taxing an item of income if both contracting states may tax according to the distributive rules of the treaty. Calculating the respective relief can be challenging, as the wording of both articles 23A and 23B of the OECD Model leaves significant room for interpretation. In the European Union, such interpretation is made even more difficult because the application of the method article needs to comply with EU law, in particular with the fundamental freedoms and the State aid rules. Finally, the method article of the OECD Model has - in the aftermath of the Base Erosion and Profit Shifting Project - undergone adaptations, the impact of which requires further analysis. This book aims to provide an in-depth analysis of all the current issues related to the application of articles 23A and 23B of the OECD Model. The topics discussed include: the method article and unilateral measures to avoid double taxation; the method article and allocation conflicts; conflicts of qualification under articles 23A(1) and 23B(1) of the OECD Model; the credit method and different taxes on income and on capital; the exemption method with proviso safeguarding progression; and relief from double taxation and EU State aid law. | ||
| 504 | |a Includes bibliographical references. | ||
| 650 | 0 | |a Tax exemption |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh85132866 | |
| 650 | 0 | |a Tax credits |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh85132817 | |
| 650 | 0 | |a Double taxation. |0 http://id.loc.gov/authorities/subjects/sh85132863 | |
| 650 | 4 | |a exemption method. | |
| 650 | 4 | |a credit method. | |
| 650 | 4 | |a OECD Model. | |
| 650 | 4 | |a EU law. | |
| 650 | 4 | |a BEPS Project (OECD) | |
| 650 | 4 | |a tax treaty. | |
| 650 | 4 | |a allocation of income. | |
| 650 | 4 | |a qualification conflict. | |
| 650 | 4 | |a foreign tax credit. | |
| 650 | 4 | |a tax sparing credit. | |
| 650 | 4 | |a domestic tax law. | |
| 650 | 4 | |a secondary law (EU) | |
| 650 | 4 | |a fundamental freedoms. | |
| 650 | 4 | |a double taxation relief. | |
| 650 | 4 | |a State aid. | |
| 650 | 6 | |a Double imposition. | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a Tax credits |x Law and legislation |2 fast | |
| 650 | 7 | |a Tax exemption |x Law and legislation |2 fast | |
| 700 | 1 | |a Kofler, G.W. | |
| 700 | 1 | |a Lang, M. | |
| 700 | 1 | |a Pistone, P. | |
| 700 | 1 | |a Rust, A. | |
| 700 | 1 | |a Schuch, J. | |
| 700 | 1 | |a Spies, K. | |
| 700 | 1 | |a Staringer, C. | |
| 830 | 0 | |a European and international tax law and policy series ; |v 24. |0 http://id.loc.gov/authorities/names/no2018009819 | |
| 830 | 0 | |a WU Institute for Austrian and International Tax Law ; |v 24. | |
| 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=3558948 |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=3558948 |3 Volltext |
| 938 | |a EBSCOhost |b EBSC |n 3558948 | ||
| 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-on1427266723 |
|---|---|
| _version_ | 1829095382027599872 |
| adam_text | |
| any_adam_object | |
| author2 | Kofler, G.W Lang, M. Pistone, P. Rust, A. Schuch, J. Spies, K. Staringer, C. |
| author2_role | |
| author2_variant | g k gk m l ml p p pp a r ar j s js k s ks c s cs |
| author_additional | Rust, A. Ndubai, J.W. Luo, X. Staringer, C. Barreau, F. Julien, R. Hellebrandt, V. Rao, S. (Siddhesh) Bendlinger, V. Lang, M. Rodríguez Peña, C.C. Pistone, P. Liotti, B. Ferreira Spies, K. Scharizer, P.W. Neumüller, T. Pacher, N. Kofler, G.W. |
| author_facet | Kofler, G.W Lang, M. Pistone, P. Rust, A. Schuch, J. Spies, K. Staringer, C. |
| author_sort | Kofler, G.W |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
| callnumber-label | K4480 |
| callnumber-raw | K4480 |
| callnumber-search | K4480 |
| callnumber-sort | K 44480 |
| callnumber-subject | K - General Law |
| collection | ZDB-4-EBA |
| contents | Chapter 1: Method article and unilateral measures to avoid double taxation / Chapter 2: Method article and allocation conflicts / Chapter 3: Conflicts of qualification under articles 23A(1) and 23B(1) / Chapter 4: Conflicts of qualification under article 23A(4) / Chapter 5: Notion of "tax" under the credit method / Chapter 6: Credit method and maximum tax credit / Chapter 7: Credit method and different taxes on income and on capital / Chapter 8: Tax sparing / Chapter 9: Exemption method with proviso safeguarding progression / Chapter 10: Exemption method and domestic law / Chapter 11: Method article, secondary EU legislation and the fundamental freedoms / Chapter 12: Relief from double taxation and EU State aid law / |
| ctrlnum | (OCoLC)1427266723 |
| dewey-full | 343.05/5 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.05/5 |
| dewey-search | 343.05/5 |
| dewey-sort | 3343.05 15 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>05532cam a22009377a 4500</leader><controlfield tag="001">ZDB-4-EBA-on1427266723</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20250103110447.0</controlfield><controlfield tag="006">m d </controlfield><controlfield tag="007">cr |||||||||||</controlfield><controlfield tag="008">211020s2022 ne o 000 0 eng d</controlfield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">ITUTR</subfield><subfield code="b">eng</subfield><subfield code="c">ITUTR</subfield><subfield code="d">UEJ</subfield><subfield code="d">OCLCF</subfield><subfield code="d">OCLCO</subfield><subfield code="d">N$T</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">1401749545</subfield><subfield code="a">1440251984</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087227999</subfield><subfield code="q">(print)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">908722799X</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9087228007</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087228019</subfield><subfield code="q">(eBook, PDF)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9087228015</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087228002</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1427266723</subfield><subfield code="z">(OCoLC)1401749545</subfield><subfield code="z">(OCoLC)1440251984</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">K4480</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">343.05/5</subfield><subfield code="2">23/eng/20240827</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="245" ind1="0" ind2="0"><subfield code="a">Exemption method and credit method :</subfield><subfield code="b">the application of article 23 of the OECD Model.</subfield></datafield><datafield tag="260" ind1=" " ind2=" "><subfield code="a">Amsterdam :</subfield><subfield code="b">IBFD,</subfield><subfield code="c">2022.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (xiii, 378 p.).</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="v">24</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">WU Institute for Austrian and International Tax Law</subfield><subfield code="v">24</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 1: Method article and unilateral measures to avoid double taxation /</subfield><subfield code="r">Rust, A.</subfield><subfield code="r">Ndubai, J.W.</subfield><subfield code="g">; p. 3-20</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 2: Method article and allocation conflicts /</subfield><subfield code="r">Luo, X.</subfield><subfield code="r">Staringer, C.</subfield><subfield code="g">; p. 21-47</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 3: Conflicts of qualification under articles 23A(1) and 23B(1) /</subfield><subfield code="r">Barreau, F.</subfield><subfield code="r">Julien, R.</subfield><subfield code="g">; p. 49-98</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 4: Conflicts of qualification under article 23A(4) /</subfield><subfield code="r">Hellebrandt, V.</subfield><subfield code="g">; p. 99-121</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 5: Notion of "tax" under the credit method /</subfield><subfield code="r">Rao, S. (Siddhesh)</subfield><subfield code="g">; p. 123-136</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 6: Credit method and maximum tax credit /</subfield><subfield code="r">Bendlinger, V.</subfield><subfield code="g">; p. 137-189</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 7: Credit method and different taxes on income and on capital /</subfield><subfield code="r">Lang, M.</subfield><subfield code="r">Rodríguez Peña, C.C.</subfield><subfield code="g">; p. 191-209</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 8: Tax sparing /</subfield><subfield code="r">Pistone, P.</subfield><subfield code="r">Liotti, B. Ferreira</subfield><subfield code="g">; p. 211-264</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 9: Exemption method with proviso safeguarding progression /</subfield><subfield code="r">Spies, K.</subfield><subfield code="r">Scharizer, P.W.</subfield><subfield code="g">; p. 265-297</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 10: Exemption method and domestic law /</subfield><subfield code="r">Neumüller, T.</subfield><subfield code="g">; p. 299-322</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 11: Method article, secondary EU legislation and the fundamental freedoms /</subfield><subfield code="r">Pacher, N.</subfield><subfield code="g">; p. 323-361</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">Chapter 12: Relief from double taxation and EU State aid law /</subfield><subfield code="r">Kofler, G.W.</subfield><subfield code="g">; p. 363-373</subfield></datafield><datafield tag="522" ind1=" " ind2=" "><subfield code="a">Europe.</subfield></datafield><datafield tag="522" ind1=" " ind2=" "><subfield code="a">European Union.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">The method article of any tax treaty plays an essential role in avoiding juridical double taxation. It determines the extent to which the residence state refrains from taxing an item of income if both contracting states may tax according to the distributive rules of the treaty. Calculating the respective relief can be challenging, as the wording of both articles 23A and 23B of the OECD Model leaves significant room for interpretation. In the European Union, such interpretation is made even more difficult because the application of the method article needs to comply with EU law, in particular with the fundamental freedoms and the State aid rules. Finally, the method article of the OECD Model has - in the aftermath of the Base Erosion and Profit Shifting Project - undergone adaptations, the impact of which requires further analysis. This book aims to provide an in-depth analysis of all the current issues related to the application of articles 23A and 23B of the OECD Model. The topics discussed include: the method article and unilateral measures to avoid double taxation; the method article and allocation conflicts; conflicts of qualification under articles 23A(1) and 23B(1) of the OECD Model; the credit method and different taxes on income and on capital; the exemption method with proviso safeguarding progression; and relief from double taxation and EU State aid law.</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Tax exemption</subfield><subfield code="x">Law and legislation.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85132866</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Tax credits</subfield><subfield code="x">Law and legislation.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85132817</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Double taxation.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85132863</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">exemption method.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">credit method.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">OECD Model.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">EU law.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">BEPS Project (OECD)</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">tax treaty.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">allocation of income.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">qualification conflict.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">foreign tax credit.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">tax sparing credit.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">domestic tax law.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">secondary law (EU)</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">fundamental freedoms.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">double taxation relief.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">State aid.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Double imposition.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Double taxation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Tax credits</subfield><subfield code="x">Law and legislation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Tax exemption</subfield><subfield code="x">Law and legislation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kofler, G.W.</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Lang, M.</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Pistone, P.</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Rust, A.</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Schuch, J.</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Spies, K.</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Staringer, C.</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">European and international tax law and policy series ;</subfield><subfield code="v">24.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2018009819</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">WU Institute for Austrian and International Tax Law ;</subfield><subfield code="v">24.</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=3558948</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=3558948</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">3558948</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> |
| id | ZDB-4-EBA-on1427266723 |
| illustrated | Not Illustrated |
| indexdate | 2025-04-11T08:48:08Z |
| institution | BVB |
| isbn | 9789087227999 908722799X 9087228007 9789087228019 9087228015 9789087228002 |
| language | English |
| oclc_num | 1427266723 |
| 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, 378 p.). |
| psigel | ZDB-4-EBA FWS_PDA_EBA ZDB-4-EBA |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | IBFD, |
| record_format | marc |
| series | European and international tax law and policy series ; WU Institute for Austrian and International Tax Law ; |
| series2 | European and International Tax Law and Policy Series WU Institute for Austrian and International Tax Law |
| spelling | Exemption method and credit method : the application of article 23 of the OECD Model. Amsterdam : IBFD, 2022. 1 online resource (xiii, 378 p.). text txt rdacontent computer c rdamedia online resource cr rdacarrier European and International Tax Law and Policy Series 24 WU Institute for Austrian and International Tax Law 24 Chapter 1: Method article and unilateral measures to avoid double taxation / Rust, A. Ndubai, J.W. ; p. 3-20 Chapter 2: Method article and allocation conflicts / Luo, X. Staringer, C. ; p. 21-47 Chapter 3: Conflicts of qualification under articles 23A(1) and 23B(1) / Barreau, F. Julien, R. ; p. 49-98 Chapter 4: Conflicts of qualification under article 23A(4) / Hellebrandt, V. ; p. 99-121 Chapter 5: Notion of "tax" under the credit method / Rao, S. (Siddhesh) ; p. 123-136 Chapter 6: Credit method and maximum tax credit / Bendlinger, V. ; p. 137-189 Chapter 7: Credit method and different taxes on income and on capital / Lang, M. Rodríguez Peña, C.C. ; p. 191-209 Chapter 8: Tax sparing / Pistone, P. Liotti, B. Ferreira ; p. 211-264 Chapter 9: Exemption method with proviso safeguarding progression / Spies, K. Scharizer, P.W. ; p. 265-297 Chapter 10: Exemption method and domestic law / Neumüller, T. ; p. 299-322 Chapter 11: Method article, secondary EU legislation and the fundamental freedoms / Pacher, N. ; p. 323-361 Chapter 12: Relief from double taxation and EU State aid law / Kofler, G.W. ; p. 363-373 Europe. European Union. The method article of any tax treaty plays an essential role in avoiding juridical double taxation. It determines the extent to which the residence state refrains from taxing an item of income if both contracting states may tax according to the distributive rules of the treaty. Calculating the respective relief can be challenging, as the wording of both articles 23A and 23B of the OECD Model leaves significant room for interpretation. In the European Union, such interpretation is made even more difficult because the application of the method article needs to comply with EU law, in particular with the fundamental freedoms and the State aid rules. Finally, the method article of the OECD Model has - in the aftermath of the Base Erosion and Profit Shifting Project - undergone adaptations, the impact of which requires further analysis. This book aims to provide an in-depth analysis of all the current issues related to the application of articles 23A and 23B of the OECD Model. The topics discussed include: the method article and unilateral measures to avoid double taxation; the method article and allocation conflicts; conflicts of qualification under articles 23A(1) and 23B(1) of the OECD Model; the credit method and different taxes on income and on capital; the exemption method with proviso safeguarding progression; and relief from double taxation and EU State aid law. Includes bibliographical references. Tax exemption Law and legislation. http://id.loc.gov/authorities/subjects/sh85132866 Tax credits Law and legislation. http://id.loc.gov/authorities/subjects/sh85132817 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 exemption method. credit method. OECD Model. EU law. BEPS Project (OECD) tax treaty. allocation of income. qualification conflict. foreign tax credit. tax sparing credit. domestic tax law. secondary law (EU) fundamental freedoms. double taxation relief. State aid. Double imposition. Double taxation fast Tax credits Law and legislation fast Tax exemption Law and legislation fast Kofler, G.W. Lang, M. Pistone, P. Rust, A. Schuch, J. Spies, K. Staringer, C. European and international tax law and policy series ; 24. http://id.loc.gov/authorities/names/no2018009819 WU Institute for Austrian and International Tax Law ; 24. |
| spellingShingle | Exemption method and credit method : the application of article 23 of the OECD Model. European and international tax law and policy series ; WU Institute for Austrian and International Tax Law ; Chapter 1: Method article and unilateral measures to avoid double taxation / Chapter 2: Method article and allocation conflicts / Chapter 3: Conflicts of qualification under articles 23A(1) and 23B(1) / Chapter 4: Conflicts of qualification under article 23A(4) / Chapter 5: Notion of "tax" under the credit method / Chapter 6: Credit method and maximum tax credit / Chapter 7: Credit method and different taxes on income and on capital / Chapter 8: Tax sparing / Chapter 9: Exemption method with proviso safeguarding progression / Chapter 10: Exemption method and domestic law / Chapter 11: Method article, secondary EU legislation and the fundamental freedoms / Chapter 12: Relief from double taxation and EU State aid law / Tax exemption Law and legislation. http://id.loc.gov/authorities/subjects/sh85132866 Tax credits Law and legislation. http://id.loc.gov/authorities/subjects/sh85132817 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 exemption method. credit method. OECD Model. EU law. BEPS Project (OECD) tax treaty. allocation of income. qualification conflict. foreign tax credit. tax sparing credit. domestic tax law. secondary law (EU) fundamental freedoms. double taxation relief. State aid. Double imposition. Double taxation fast Tax credits Law and legislation fast Tax exemption Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132866 http://id.loc.gov/authorities/subjects/sh85132817 http://id.loc.gov/authorities/subjects/sh85132863 |
| title | Exemption method and credit method : the application of article 23 of the OECD Model. |
| title_alt | Chapter 1: Method article and unilateral measures to avoid double taxation / Chapter 2: Method article and allocation conflicts / Chapter 3: Conflicts of qualification under articles 23A(1) and 23B(1) / Chapter 4: Conflicts of qualification under article 23A(4) / Chapter 5: Notion of "tax" under the credit method / Chapter 6: Credit method and maximum tax credit / Chapter 7: Credit method and different taxes on income and on capital / Chapter 8: Tax sparing / Chapter 9: Exemption method with proviso safeguarding progression / Chapter 10: Exemption method and domestic law / Chapter 11: Method article, secondary EU legislation and the fundamental freedoms / Chapter 12: Relief from double taxation and EU State aid law / |
| title_auth | Exemption method and credit method : the application of article 23 of the OECD Model. |
| title_exact_search | Exemption method and credit method : the application of article 23 of the OECD Model. |
| title_full | Exemption method and credit method : the application of article 23 of the OECD Model. |
| title_fullStr | Exemption method and credit method : the application of article 23 of the OECD Model. |
| title_full_unstemmed | Exemption method and credit method : the application of article 23 of the OECD Model. |
| title_short | Exemption method and credit method : |
| title_sort | exemption method and credit method the application of article 23 of the oecd model |
| title_sub | the application of article 23 of the OECD Model. |
| topic | Tax exemption Law and legislation. http://id.loc.gov/authorities/subjects/sh85132866 Tax credits Law and legislation. http://id.loc.gov/authorities/subjects/sh85132817 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 exemption method. credit method. OECD Model. EU law. BEPS Project (OECD) tax treaty. allocation of income. qualification conflict. foreign tax credit. tax sparing credit. domestic tax law. secondary law (EU) fundamental freedoms. double taxation relief. State aid. Double imposition. Double taxation fast Tax credits Law and legislation fast Tax exemption Law and legislation fast |
| topic_facet | Tax exemption Law and legislation. Tax credits Law and legislation. Double taxation. exemption method. credit method. OECD Model. EU law. BEPS Project (OECD) tax treaty. allocation of income. qualification conflict. foreign tax credit. tax sparing credit. domestic tax law. secondary law (EU) fundamental freedoms. double taxation relief. State aid. Double imposition. Double taxation Tax credits Law and legislation Tax exemption Law and legislation |
| work_keys_str_mv | AT koflergw exemptionmethodandcreditmethodtheapplicationofarticle23oftheoecdmodel AT langm exemptionmethodandcreditmethodtheapplicationofarticle23oftheoecdmodel AT pistonep exemptionmethodandcreditmethodtheapplicationofarticle23oftheoecdmodel AT rusta exemptionmethodandcreditmethodtheapplicationofarticle23oftheoecdmodel AT schuchj exemptionmethodandcreditmethodtheapplicationofarticle23oftheoecdmodel AT spiesk exemptionmethodandcreditmethodtheapplicationofarticle23oftheoecdmodel AT staringerc exemptionmethodandcreditmethodtheapplicationofarticle23oftheoecdmodel |