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Tax Treaty Residence of Entities

ISBN13: 9789403513010
Published: November 2019
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £108.00

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Tax Treaty Residence of Entities provides a thorough examination of the treaty rules on the residence of entities, Article 4 of the OECD Model Convention (OECD MC). Changes to the OECD MC have raised questions about the concept of residence as it applies to entities. It is of great importance to be able to determine who or what is considered ‘resident’ within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in which technological developments make it possible for corporations to explore the wide gap between their actual business operations and the ‘legalistic’ requirements for corporate residence. In this study of the OECD MC – the basis for most tax treaties – the author develops a clear understanding of the content of the residence concept as regards entities and proposes solutions to current problems, finishing with his own thoroughgoing definition.

What’s in this book:

In seeking a definition of the term ‘resident’ that covers all uses in treaties, the analysis draws on, in addition to the current and earlier iterations of the OECD Model Law itself, such elements as the following:

  • domestic law meaning of residence in the tax law of France, Germany, the Netherlands, the United Kingdom and the United States;
  • Articles 31 and 32 of the Vienna Convention on the Law of Treaties;
  • historical documents that uncover the ordinary meaning of treaty terms;
  • tax treaty case law and court decisions; and
  • fiscal, tax and legal scholarship surrounding the concept of residence for taxation purposes.
The analysis includes a comprehensive description of tiebreaker rules, various perspectives on ‘place of effective management’ and policy considerations as to the further development of the treatment of entities under double tax conventions. It deals with the various perspectives on ‘place of effective management’.

How this will help you:

Given the inordinate importance of the definition of ‘resident’, the differences in interpretation to which the current definition gives rise and the economic developments that call for an evaluation of the provision, this thorough examination of the treaty rules on residence of entities will be welcomed by tax lawyers, corporate counsel and policymakers and academics concerned with tax law. The author’s guidance on the concept of residence for tax purposes and his original proposals for reform will prove to be of great practical value for tax practitioners.

List of Abbreviations
PART I: Introduction
Purpose, Methodology and Structure
PART II: Framework for Interpretation of Article 4 OECD MC
The History of the Residency of Entities under Model Tax Conventions
The Use of the Provisions on Tax Treaty Interpretation in This Study
Object and Purpose
PART III: Interpretation of Article 4 OECD MC
Entities as Residents for Tax Treaty Purposes (Article 4(1))
Entities as Residents for Tax Treaty Purposes under the Tie-Breaker Rule (Article 4(3))
PART IV: A Novel Resident Definition
Prerequisites for a Novel Definition of Resident
A Novel Resident Definition
PART V: Conclusions
Table of Cases
Documents League of Nations (Retrieved from www.taxtreatieshistory.org)
Documents OEEC and OECD (Retrieved from www.taxtreatieshistory.org Unless Explicitly Referred to Another Source)

Series: Series on International Taxation

Permanent Establishment: Erosion of a Tax Treaty Principle 2nd ed ISBN 9789403520612
To be published June 2020
Kluwer Law NYP
International Taxation of Banking ISBN 9789403510941
To be published April 2020
Kluwer Law International
Tax and the Digital Economy: Challenges and Proposals for Reform ISBN 9789403503615
Published May 2019
Kluwer Law International
Taxation, Virtual Currency and Blockchain ISBN 9789403501031
Published December 2018
Kluwer Law International
International Taxation of Energy Production and Distribution ISBN 9789041191014
Published May 2018
Kluwer Law International
BRICS and International Tax Law ISBN 9789041194350
Published December 2017
Kluwer Law International
Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
Published October 2017
Kluwer Law International
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
Out of print
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
Tax Treaties and EC Law
ISBN 9789041106803
Published November 1990
Kluwer Law International
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
International Studies in Taxation
ISBN 9789041196927
Published December 1968
Kluwer Law International
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 1968
Kluwer Law International