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Vol 22 No 10 Oct/Nov 2017

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Abusive Application of International Tax Agreements: Proceedings of the Seminar Held in Munich, in 2000 During the 54th Congress of the International Fiscal Association

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ISBN13: 9789041116734
ISBN: 9041116737
Published: September 2001
Publisher: Kluwer Law International
Format: Paperback
Price: £48.00



Despatched in 11 to 13 days.

The main goal of this seminar is to clarify on the basis of case studies what is meant by the concept of abusive application of tax treaties and whether and to what extent the concept of abuse is a domestic one and/or one of treaty law. To the extent that the concept of abuse is a purely domestic one, the question arises how domestic anti-avoidance rules affect double taxation conventions and to what extent one contracting state, for the purpose of taxation, should be prepared to consider the other contracting state's notion of abuse. To the extent that the concept of abuse is one of treaty law, it has to be clarified whether such a concept is known in Treaty law as an unwritten rule or whether the treaties need to include an express provision. Another important question in this respect is whether abusive use of tax treaties by contracting states is possible, e.g. by denying the access to the treaty or by implementing exit charges in the national legislation. What is or can be the role of the OECD in this process and to what extent does EC law innuence the way abuse of tax treaties can be tackled?

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Series: IFA Congress Seminar

Cross-border Effects of Restructuring Including Change of Legal Form
ISBN 9789041116796
Published October 2001
Kluwer Law International
£76.00
Taxation of Expatriates ISBN 9789041110114
Published August 1998
Kluwer Law International
£104.00
Secondary Adjustments and Related Aspects of Transfer Pricing Corrections
ISBN 9789041101587
Published February 1996
Kluwer Law International
£61.00
Environmental Taxes and Charges
ISBN 9789041100689
Published November 1995
Kluwer Law International
£126.00
Practical Experience with the OECD Transfer Pricing Guidelines
ISBN 9789041112989
Published December 0002
Kluwer Law International
£41.00
The Influence of Corporate Law and Accounting Principles in Determining Taxable Income
ISBN 9789041104779
Published December 0002
Kluwer Law International
£69.00
Taxation of Non-resident Entertainers
ISBN 9789041102850
Published December 0002
Kluwer Law International
£95.00
Taxation Issues in a Federal State and Economic Groupings with Concurrent Taxing Authorities
ISBN 9789041104762
Published December 0002
Kluwer Law International
£69.00
Tax Treaties and Local Taxes
ISBN 9789065447029
Published December 0002
Kluwer Law International
£57.00