International Tax Planning and Prevention of Abuse
International Tax Planning and Prevention of Abuse

Author: Luc De Broe

Publisher: IBFD

Published: 2008

Total Pages: 1146

ISBN-13: 9087220359

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This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.

Preventing Treaty Abuse
Preventing Treaty Abuse

Author: Daniel Blum

Publisher: Linde Verlag GmbH

Published: 2016-09-19

Total Pages: 473

ISBN-13: 3709408385

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Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies onanalyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.

Anti-Abuse Rules and Tax Treaties
Anti-Abuse Rules and Tax Treaties

Author: Georg Kofler et al.

Publisher: Kluwer Law International B.V.

Published: 2024-06-24

Total Pages: 492

ISBN-13: 9403526688

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As the struggle to combat tax abuse and tax avoidance gains momentum, ways of making a tax jurisdiction ‘manipulation-proof’ continue to proliferate, from new or revised provisions in model tax treaties to a dramatic increase in the number and variety of anti-abuse and anti-avoidance rules at all levels of government. These measures interact with national tax systems, general anti-abuse clauses and tax treaties. The conflicts and other legal difficulties that inevitably result deserve intensive scrutiny. This book provides an in-depth analysis of current issues concerning the relations of various anti-abuse rules to each other and their impact on the application of tax treaties. The topics include the following: domestic general anti-avoidance rules (GAARs); domestic specific anti-avoidance rules (SAARs) (including controlled foreign company rules); minimum holding periods; indirect transfers of immovable property, shares, and rights; limitation on benefits; residence criteria in tax treaties; tax treatment of sportspersons and entertainers; the principal purpose test of Article 29 (9) OECD Model (2017); and influence of European Union Law on tax treaty abuse. The chapters are revised and expanded versions of papers presented at the 30th Viennese Symposium on International Tax Law held on 12 June 2023 at Vienna University of Economics and Business. Each author offers an in-depth analysis of a particular topic, drawing on the most recent scientific research. This is the only book available to offer such a wide-ranging, detailed, and practical analysis of how the full range of anti-abuse rules interacts with tax treaties. It will prove of immeasurable value to practitioners and law firms active in tax planning, tax consultants, academics and researchers in international tax law and counsel for companies involved in international business.

International Tax Policy and Double Tax Treaties
International Tax Policy and Double Tax Treaties

Author: Kevin Holmes

Publisher: IBFD

Published: 2007

Total Pages: 433

ISBN-13: 9087220235

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Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Tax Treaty Abuse and the Pricipal Purpose Test - Part 1
Tax Treaty Abuse and the Pricipal Purpose Test - Part 1

Author: D.G. Duff

Publisher:

Published: 2018

Total Pages:

ISBN-13:

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The Multilateral Convention To Implement Tax Treaty Related Measures To Prevent Base Erosion and Profit Shifting (MLI) came into force on 1 July 2018, and has been signed by more than 80 jurisdictions, including Canada. This MLI has been described as "a historical turning point in the area of international taxation"; it introduces a third layer of rules for the taxation of cross-border transactions, in addition to domestic tax law and bilateral tax treaties. Of the many provisions of the MLI, the most important are the preamble text in article 6(1) and the general anti-avoidance provision - the so-called principal purpose test (PPT) - in article 7(1). Both of these provisions have been adopted by all signatories to the MLI in order to satisfy the OECD's minimum standard on tax treaty abuse under BEPS Action 6. This two-part article considers the structure and potential application of the PPT in the context of pre-BEPS responses to perceived tax treaty abuses, the OECD's work on BEPS Action 6, and other provisions of the MLI, including the preamble text in article 6(1). This first part of the article reviews pre-BEPS responses to perceived tax treaty abuses, providing necessary background and context for understanding BEPS Action 6, the MLI, and the PPT. The second part examines the PPT in light of this background and in the context of BEPS Action 6 and other provisions of the MLI, considering the structure of this provision and the kinds of transactions or arrangements to which it might apply.

Preventing Treaty Abuse
Preventing Treaty Abuse

Author: Daniel W. Blum

Publisher:

Published: 2016

Total Pages: 563

ISBN-13: 9783707335422

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The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book?s topics cover a wide range of both policy and legal issues. The contributions? main focus lies on analyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.

US Tax law. The Limitation-on-Benefits-Clause and US national anti abuse rules
US Tax law. The Limitation-on-Benefits-Clause and US national anti abuse rules

Author:

Publisher: GRIN Verlag

Published: 2020-11-17

Total Pages: 24

ISBN-13: 3346296520

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Academic Paper from the year 2020 in the subject Business economics - Accounting and Taxes, grade: 1.7, University of Hamburg (IIFS), course: USA Tax Law, language: English, abstract: Double Taxation Treaties (“DTT“) are treaties between two or more countries to avoid international double taxation of income and property of individuals or legal entities. The main purpose of DTT is to divide the right taxation between the involved countries, to avoid differences in taxation and to ensure taxpayers’ equal rights and security. International tax planning has become a serious concern and companies started to shift their income to low-taxed jurisdictions. Therefore, states with a higher taxation fear for their tax revenues. That is the reason why the prevention of abusive use of tax treaty benefits became a central aspect in the tax treaty policy of most industrialized countries.