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Contents
- Preliminary Material
- Series Editors’ Preface
- Acknowledgement
- Table of Contents
- Table of Cases
- International Courts
- Ad Hoc Arbitration
- Arbitration Institute of the Stockholm Chamber of Commerce
- GATT
- International Centre for Settlement of Investment Disputes
- International Court of Justice
- London Court of International Arbitration
- Permanent Court of Arbitration
- Permanent Court of International Justice
- United Nations Commission on International Trade Law
- World Trade Organization
- European Courts
- National Courts
- Council of State of France
- Court of Appeal of the United Kingdom
- Federal Constitutonal Court of Germany
- Federal Court of Appeal of Canada
- Federal Court of Australia
- High Court of Delhi
- Supreme Administrative Court of Finland
- Supreme Court of India
- Supreme Court of Japan
- Supreme Court of Norway
- Supreme Court of Spain
- Supreme Court of the Netherlands
- Supreme Court of the United States
- Swiss Federal Administrative Court
- Tax Court of Canada
- International Courts
- List of Abbreviations
- Main Text
- 1 Introduction
- 1 Taxation and Statehood
- 2 Terminology
- 3 History of the International Tax Regime
- 3.1 The international tax regime until 1920
- 3.2 The League of Nations as the leading international tax organization in and after the 1920s
- 3.3 The post-Second World War phase and the rise of the OECD in the 1950s and 1960s
- 3.4 The G20 in the driver seat in the new century
- 3.5 Excursus: development aid and the international tax regime
- 4 Institutions and Main Actors
- 5 Sovereignty in Tax Matters
- 2 Sources of the International Law of Taxation
- 1 Overview
- 2 The International Tax Law Regime— a Treaty-based Regime
- 2.1 Interpretation of tax treaties
- 2.2 Multilateral and bilateral tax treaties
- 2.3 Double tax treaties
- 2.3.1 Model conventions
- 2.3.2 The importance of the domestic laws
- 2.3.3 Steps in the application of a double tax treaty
- 2.3.4 Scope of the convention
- 2.3.5 Allocation rules
- 2.3.5.1 Overview
- 2.3.5.2 Immovable property (Art 6 OECD MC)
- 2.3.5.3 Business profits (Art 7 OECD MC)
- 2.3.5.4 International shipping and air transport (Art 8 OECD MC)
- 2.3.5.5 Associated enterprises—transfer pricing (Art 9 OECD MC)
- 2.3.5.6 Transfer pricing
- (a) Methods
- (b) Selection of transfer pricing methods
- (c) Comparability analysis
- (d) Application of the CUP method
- (e) Application of the resale price method
- (f) Application of the cost-plus method
- (g) Application of the transactional net margin method
- (h) Application of the transactional profit split method
- (i) Further specific topics
- (j) Transfer pricing documentation
- 2.3.5.7 Dividends (Art 10 OECD MC)
- 2.3.5.8 Interests
- 2.3.5.9 Royalties
- 2.3.5.10 Technical services (Art 12A UN MC)
- 2.3.5.11 Capital gains (Art 13 OECD MC)
- 2.3.5.12 Independent personal services (Art 14 OECD MC)
- 2.3.5.13 Income from employment
- 2.3.5.14 Directors’ fees (Art 16)
- 2.3.5.15 Entertainers and sportspersons
- 2.3.5.16 Pensions (Art 18 OECD MC)
- 2.3.5.17 Government services (Art 19 OECD MC)
- 2.3.5.18 Students (Art 20 OECD MC)
- 2.3.5.19 Other income (Art 21 OECD MC)
- 2.3.5.20 Capital (Art 22 OECD MC)
- 2.3.6 Special provisions
- 2.3.6.1 Overview
- 2.3.6.2 Non-discrimination provision (Art 24 OECD MC)
- 2.3.6.3 Mutual agreement and arbitration (Art 25 OECD MC)
- 2.3.6.4 The mutual assistance procedure
- 2.3.6.5 Arbitration procedure
- 2.3.6.6 Exchange of information (Art 26 OECD MC)
- 2.3.6.7 Collection of taxes (Art 27 OECD MC)
- 2.3.6.8 Members of diplomatic missions and consular posts (Art 28 OECD MC)
- 2.3.6.9 Entitlement to benefits—anti-abuse measures (Art 29 OECD MC)
- 2.3.7 Final provisions
- 2.4 Double tax treaties with respect to taxes on estates and inheritances
- 2.5 Treaties regulating mutual assistance in tax matters
- 3 Customary International Tax Law
- 4 General Principles of International Tax Law
- 5 Soft Law and Its Importance for International Tax Law
- 6 EU Law and Taxation
- 3 Relationship with other Areas of International Law
- 1 Trade Law
- 2 Investment Treaty Law
- 3 Human Rights Law
- 4 Tax Rules in Non-tax Agreements
- 4 Conceptual Problems
- 1 Success and Failure in the International Cooperation regarding Tax Matters
- 2 The Most Pressing Issues
- 2.1 Measures against aggressive tax planning
- 2.2 Taxing the digital economy
- 2.3 Formulary apportionment as the silver bullet?
- 2.4 Taxation and the Paris Agreement
- 1 Introduction
- Further Material