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Vol 22 No 12 Dec 17/Jan 18

Book of the Month

Cover of McGregor on Damages

McGregor on Damages

Edited by: James Edelman, Simon Colton, Jason Varuhas
Price: £440.00

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The Meaning of “Enterprise”, “Business” and “Business Profits” under Tax Treaties and EU Tax Law

Edited by: Guglielmo Maisto

ISBN13: 9789087221010
Published: September 2011
Publisher: IBFD Publications BV
Country of Publication: The Netherlands
Format: Hardback
Price: £123.00

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The Meaning of “Enterprise”, “Business” and “Business Profits” under Tax Treaties and EU Tax Law, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an in-depth analysis of the meaning of these three essential concepts in relevant tax treaties and law.

The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints.

The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of “enterprise”, “business” and “business profits” is presented, starting from the works of the League of Nations to the current OECD Model Tax Convention.

Next, specific tax treaty issues are considered. In particular, the controversial issues concerning the interpretation of the notions of “enterprise” and “enterprise of a Contracting State” are discussed. Also, the concepts of “profits” and “business profits” are thoroughly reviewed. The concept of “enterprise” in the context of the non-discrimination clause laid down by Art. 24 of the OECD Model Tax Convention is then examined.

Individual country surveys provide an in-depth analysis of the aforementioned concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia and Japan.

The book concludes with a round-table discussion among some of the most renowned international tax scholars on the desirability to change the OECD Model Tax Convention and its Commentaries.

This book is essential reading for all those dealing with issues of taxation of enterprises engaged in cross-border activities and can be considered a new cornerstone in the subject matter.

Part one: EU Tax Law
Part two: Tax Law
Part three: Special Issues in Tax Treaty Law
Part four: Country reports - Australia, Austria, Belgium, Canada, France, Germany, Italy, Japan, Luxembourg, Netherlands, United Kingdom, United States
Part five: Round-table discussionon the desirability to change the OECD Model Convention and its Commentaries.

Series: EC and International Tax law Series

Switzerland in International Tax Law 4th ed ISBN 9789087220983
Published September 2011
IBFD Publications BV