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Journal articles on the topic 'Double taxation Treaties'
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1
Arzu Jabbarov, Rahman. "INTERNATIONAL DOUBLE TAXATION: DSOUBLE TAXATION AGREEMENTS (DTA)." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 328–32. http://dx.doi.org/10.36719/2663-4619/65/328-332.
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As a result, present taxation, avoidance of double taxation and Double Taxation Agreements (DTA) are important elements of international trade relations. All states are interested in harmonizing tax systems to expand trade and other ties with each other. Thus, importance of double taxation agreements (DTA), structure of these treaties nneds to be resarched and stuidied in that article. Key words: taxation, history of double taxation, avoidance of double taxation, double taxation agreements, mechanics of double tax avoidance
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Eyitayo-Oyesode, Oladiwura Ayeyemi. "Source-Based Taxing Rights from the OECD to the UN Model Conventions: Unavailing Efforts and an Argument for Reform." Law and Development Review 13, no. 1 (February 25, 2020): 193–227. http://dx.doi.org/10.1515/ldr-2018-0073.
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AbstractA significant number of scholars have written about the nexus between fairness in the allocation of taxing rights in double taxation treaties and sustainable development in developing countries. These scholars have argued for expansive taxing rights for developing countries, as against the current source- restricting provisions in taxation treaties between developed and developing countries based on the OECD and UN Model taxation treaties. They have also highlighted the need for developing countries to critically assess their treaty networks, and to consider gaps in their local laws and policies that encourage revenue loss. This paper contributes to this body of knowledge by identifying provisions in Nigeria’s double taxation treaties that encourage revenue loss. It concludes by recommending amendments to Nigeria’s double taxation treaties.
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Kuzniacki, Blazej. "The Need to Avoid Double Economic Taxation Triggered by CFC Rules under Tax Treaties, and the Way to Achieve It." Intertax 43, Issue 12 (December 1, 2015): 758–72. http://dx.doi.org/10.54648/taxi2015070.
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The present article deals with the problem of double economic taxation triggered by CFC rules under tax treaties based the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD tax treaties). In that respect, the author first provides and analyses several arguments speaking in favour of the thesis that OECD tax treaties target double economic taxation triggered by an application of the CFC rules and the treaties therefore require Contracting States applying CFC rules to avoid said double economic taxation. Subsequently, the way in which the double economic taxation should be avoided by Contracting States is discussed. Finally, the author concludes that the need to avoid double economic taxation triggered by the application of CFC rules under OECD tax treaties is internationally recognized and respected and that the appropriate way to achieve it is to credit taxes paid by the CFC if this company does not constitute a PE of its participants, or, exempt its income from taxation if it constitutes a PE of its participants and the exemption method applies to its income.
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Du Plessis, Izelle. "Double Taxation Treaty Interpretation: Lessons from a Case Down Under." Potchefstroom Electronic Law Journal 23 (December 8, 2020): 1–22. http://dx.doi.org/10.17159/1727-3781/2020/v23i0a6840.
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In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for income tax purposes. The majority answered this question by applying Australian domestic law. In a separate but concurring judgement, Gordon J also discussed the interpretation and application of the relevant double taxation treaty. This contribution analyses Gordon J's judgment to extract guidance from it for the South African courts on their interpretation of double taxation treaties.
It is submitted that South African courts should also follow the "first step" proposed by Gordon J when interpreting double taxation treaties. South African courts may find Gordon J's judgment "instructive" when dealing with the interpretation of the "place of effective management" concept in both domestic law and double taxation treaties. In his judgment Gordon J favours the goal of common interpretation and it is argued that South African courts should follow this example and explicitly support this notion in applicable cases. From Gordon J's judgment and the judgement in Krok v Commissioner, South African Revenue Service, it is deduced that the positions in South Africa and Australia are similar in that the courts in both countries will be bound by the principles of Articles 31 and 32 of the Vienna Convention on the Law of Treaties when interpreting double taxation treaties. Moreover, Gordon J's judgment indicates that the domestic principles of interpretation should not be used in the interpretation of double taxation treaties. Recent South African cases have suggested that there are no differences between the South African domestic principles of interpretation and those contained in Articles 31 and 32 of the Vienna Convention on the Law of Treaties. This contribution submits that there are many similarities between the two, but that the rules are not exactly the same. South African courts should be aware of these differences and rather apply the rules of public international law, including those contained in the Vienna Convention on the Law of Treaties, when they interpret double taxation treaties. Gordon J specifically identifies the category of the Vienna Convention on the Law of Treaties in which he places the Commentary on the OECD Model Tax Convention, to rely on it for his interpretation of the relevant double taxation treaty. South African courts may well learn from this approach, to create more certainty in the process of interpreting a double taxation treaty.
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Saccardo, Nicola. "Inheritance, estate and gift tax treaties—Italy." Trusts & Trustees 26, no. 1 (November 26, 2019): 41–48. http://dx.doi.org/10.1093/tandt/ttz111.
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Abstract Italy is party to seven inheritance/estate tax treaties, concluded with Denmark, France, Greece, Israel, Sweden, the USA and the UK. The treaty with France also covers gift tax. The article describes the ramifications of such treaties in terms of the elimination of double taxation, by either restricting Italian taxation as the State of situs of the assets or dealing with dual residence cases. The article also highlights both the interpretation issues raised by these (old) treaties and the limits of such treaties in eliminating double taxation.
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Stratilatova, A., R. Ahmadeev, E. Golubcova, and A. Agapova. "Double Tax Treaties: Fiscal Security of the State." Scientific Research and Development. Economics 9, no. 2 (April 22, 2021): 65–70. http://dx.doi.org/10.12737/2587-9111-2021-9-2-65-70.
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In today's economy, the basis for optimal tax policy is a holistic approach in the application of international agreements to avoid double taxation. Contracts applicable between jurisdictions are the main instruments for resolving tax disputes and conflicts by taxpayers. The validated double taxation process in each country depends to a large extent on the structure of the tax base, the status of the taxpayer and the established rules for determining taxable income. The object of the study is social relations arising in the field of legal regulation of double taxation. In turn, the subject of study is legal norms, international treaties and agreements regulating social relations arising in the sphere of legal regulation of double taxation. In the practice of international taxation, more than 3000 bilateral international treaties on avoidance of double taxation of personal income and prevention of tax evasion are applied, whereas in Russia, this figure exceeds 80 existing agreements. Under the current legal system, the provisions of double taxation agreements have priority over the provisions of the domestic tax legislation. The analysis of changes in bilateral international double taxation treaties between Russia and Cyprus, Luxembourg and Malta in 2020 allowed identifying important aspects of their legal application and formulating the main tasks necessary for the development of tax potential and successful cooperation in the field of regulation of trade and economic relations.
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Zhelekhovska, Tetiana. "Legal mechanism of avoiding double taxation in the European Union." Visegrad Journal on Human Rights, no. 4 (December 26, 2023): 103–10. http://dx.doi.org/10.61345/1339-7915.2023.4.18.
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The article titled “Legal Mechanism of Avoiding Double Taxation in the European Union” provides a comprehensive examination of the intricate legal framework established within the European Union (EU) to tackle the pervasive issue of double taxation.
The contemporary landscape of the European Union is characterized by a dynamic and interconnected economic environment, fostering a thriving cross-border business ecosystem. However, this vitality often encounters significant impediments in the form of double taxation, where individuals or entities are subject to taxation in multiple EU member states for the same income or transaction. Double taxation not only creates administrative burdens but also undermines the seamless operation of the EU’s internal market.
The article provides a comprehensive understanding of double taxation, delineating its various forms. It highlights the potential consequences of double taxation on businesses and individuals, such as reduced competitiveness, disincentives for foreign investment, and impediments to economic growth within the EU etc.
Against this backdrop, the article delves into the central theme of the legal mechanisms implemented by the European Union to combat double taxation. It recognizes that while taxation is primarily within the purview of individual member states, the EU has intervened with a series of directives, treaties, and judicial rulings to harmonize and streamline tax practices.
The article “Legal Mechanism of Avoiding Double Taxation in the European Union” explores the complex and crucial issue of double taxation within the EU. It delves into the various legal instruments, directives, and tax treaties that have been established to prevent or mitigate double taxation, which can arise when individuals or businesses are subject to taxation in multiple EU member states. The article provides insights into key EU directives, bilateral tax treaties, European Court of Justice practice etc.
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Bruk, Boris Ya. "Methodological Issues in the Use and Application of International Tax Treaties (Part 2)." Zakon 20, no. 12 (December 2023): 183–87. http://dx.doi.org/10.37239/0869-4400-2023-20-12-183-187.
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In this article the author intends to develop and justify the uniform approach to utilisation and application of the provisions of the conventions on avoidance of double taxation which specify the regime of taxation of particular types of income and capital (property). Stemming from the factors giving rise to double (multiple) taxation, the author examines the mechanisms of elimination of double taxation contained therein and the legal technicalities employed to lay down such mechanisms in the tax treaties. Furthermore, the author elaborates on his vision regarding the possible commonly shared algorithm that could eliminate or minimise the errors in utilisation and application of the distributive rules of the double taxation treaties taking into account peculiarities of terminology and wording of the treaties as well as the systematic approach of treaty drafters to the formulation of distributive rules (rules establishing the specifics of the tax treatment of certain types of income and capital) contained therein.
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Bruk, Boris Ya. "Methodological Issues in the Use and Application of International Tax Treaties (Part 1)." Zakon 20, no. 11 (November 2023): 101–11. http://dx.doi.org/10.37239/0869-4400-2023-20-11-101-111.
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In this article the author intends to develop and justify the uniform approach to utilisation and application of the provisions of the conventions on avoidance of double taxation which specify the regime of taxation of particular types of income and capital (property). Stemming from the factors giving rise to double (multiple) taxation, the author examines the mechanisms of elimination of double taxation contained therein and the legal technicalities employed to lay down such mechanisms in the tax treaties. Furthermore, the author elaborates on his vision regarding the possible commonly shared algorithm that could eliminate or minimise the errors in utilisation and application of the distributive rules of the double taxation treaties taking into account peculiarities of terminology and wording of the treaties as well as the systematic approach of treaty drafters to the formulation of distributive rules (rules establishing the specifics of the tax treatment of certain types of income and capital) contained therein.
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Karuna, Vikram. "International double taxation: Interpretation in the Indian context and general mitigation Measures." Journal of Management Research and Analysis 11, no. 1 (March 15, 2024): 41–45. http://dx.doi.org/10.18231/j.jmra.2024.008.
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International Double Taxation poses a complex challenge with diverse interpretations, especially in the Indian context. This paper investigates the nuances of double taxation, focusing on legal principles, double taxation avoidance agreements (DTAAs), and their implications for residents and permanent establishments. It analyzes India's engagement in double taxation treaties, considering monistic and dualistic principles, legislative processes, and recent judicial developments. Case studies from French and Indian courts offer insights into treaty interpretation. The paper examines relief methods such as Exemption, Credit, Tax-sparing, and Expense Deduction, emphasizing their application within Indian tax treaties. Notably, Permanent Establishment (PE) significance in international taxation is explored through relevant case law. Conclusively, the paper underscores the importance of addressing international double taxation in the globalized era. It argues that while various relief methods exist, the Exemption method is most effective in mitigating double taxation, contrasting with the partial relief provided by the Credit method. The choice of relief method varies across nations based on financial considerations. This comprehensive exploration contributes to understanding international double taxation in the Indian context, highlighting legal interpretations, treaty dynamics, and mitigation measures. It advocates for harmonizing global approaches to achieve more effective and equitable solutions in international taxation.
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Ismer, Roland, and Julia Ruß. "What Is International Double Taxation?" Intertax 48, Issue 6/7 (June 1, 2020): 555–64. http://dx.doi.org/10.54648/taxi2020052.
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With the recent entry into force of the European Dispute Resolution Directive, the term international double taxation has gained legal relevance. This calls for revisiting the definition of international double taxation. This contribution presents the main approaches in the scholarly literature and demonstrates that the widely accepted definition of international double taxation is imprecise. Considering the function of tax treaties, it should instead be understood as a specific disadvantage to cross-border situations resulting from taxation by two or more states. Thus, neither discrimination by solely one state nor virtual double taxation constitute international double taxation in this context. The opposite is valid for intertemporal double taxation when new treaty rules must be created. The European Dispute Resolution Directive accords with the discrimination approach advocated here and substantiates the requirement of discrimination through three different variants. International double taxation, dispute resolution directive, juridical double taxation, economic double taxation, virtual double taxation, intertemporal double taxation, credit method, exemption method, single taxation, double non-taxation.
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Savitskiy, Andrey. "Tax in History: The First Tax Treaties: In Search of Origins." Intertax 49, Issue 6/7 (June 1, 2021): 569–85. http://dx.doi.org/10.54648/taxi2021058.
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The author seeks to discover sources and predecessors of the first international tax treaties that laid the foundation for the treaties on avoidance of double taxation. In doing so, he explores Russian and foreign bibliography as well as international and national legislation. The article, for the first time, contends that the S.-Petersburg commercial treaty between Russia and France of 31 December 1786 and the Convention between Russia and Saxony of 20 August 1800 may be regarded as the first tax treaties aimed at avoidance of international double direct taxation. Additionally, the prerequisite for concluding the convention was the situation of international double taxation caused by imposing the duty on the transfer of inherited estates by foreign heirs abroad. The historical method and contextual analysis were additionally employed to reconstruct the genetic development of avoidance of international double taxation. The work posits that the predecessors of the OECD and the UN Models of the twentieth century were much older and of better quality than it might be commonly assumed.
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Colabella, Rachel. "The Phenomenon of Double Taxation and the Interpretation of Article V (Permanent Establishments) of the Canada-U.S. Income Tax Convention (1980)." Alberta Law Review 33, no. 3 (June 1, 1995): 626. http://dx.doi.org/10.29173/alr1133.
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Double taxation is a phenomenon that arises when two or more states have the jurisdiction to tax the common income of the same person, whether a company or an individual. The author considers the causes and effects of double taxation and then examines bilateral double taxation treaties as an important method of reducing this problem. Double taxation is of growing concern due to the ever-increasing international aspects of doing business, which affect both companies and individuals. Ultimately, double taxation impedes the movement of capital, technology, persons and services between states, thus hindering lasting economic co operation. The history of double taxation treaties, some model treaties and finally the 1980 Canada-U.S. Convention are discussed. The writer closely examines the Permanent Establishment provision in the Convention. The concept of a Permanent Establishment is central to the Canada-U.S. Convention, as it is the mechanism by which a resident of one state can be taxed by the other state. The business profits of a resident can only be taxed by the other state if that resident carried on business through a Permanent Establishment in the other state. Drawing on Canadian, U.S. and international taxation treaty interpretations, the author outlines the comprehensive test for determining the existence of a Permanent Establishment. Building on this analysis, she discusses the practical tax planning problem of whether to conduct business in foreign States through Permanent Establishments or through some other entities. Finally, the writer discusses both the advantages and disadvantages of the current Permanent Establishment provision and its effect on trade between Canada and the U.S.
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Csoklich, Peter N. "Visiting Academics in Double Tax Treaties." Intertax 39, Issue 12 (December 1, 2011): 578–602. http://dx.doi.org/10.54648/taxi2011061.
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Professors, researchers, lecturers and teachers have become more and more mobile and active throughout the world. Although science itself is borderless, visiting academics are forced to cross-national borders. As a consequence, among other issues, tax problems may arise. This article is devoted to issues concerning the taxation of visiting academics. First, it will analyse how OECD Model deals with the taxation of academics who teach and do research around the globe. Then, it will examine the specific clauses on visiting academics provided for in many tax treaties worldwide and will discuss the tax consequences of these clauses. The aim of the authors is to contribute to a better understanding of the international tax implications of temporary cross-border teaching or research activities by academics.
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Simon, M. "Double Taxation Treaties and Trusts - Part I." Trusts & Trustees 5, no. 5 (April 1, 1999): 14–20. http://dx.doi.org/10.1093/tandt/5.5.14.
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Simon, M. "Double Taxation Treaties and Trusts - Part II." Trusts & Trustees 5, no. 7 (June 1, 1999): 20–26. http://dx.doi.org/10.1093/tandt/5.7.20.
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Nowak-Piechota, Aneta. "Exit Taxation and the DTT Between Poland and Brazil." Kwartalnik Prawa Podatkowego, no. 4 (December 30, 2023): 75–85. http://dx.doi.org/10.18778/1509-877x.2023.04.04.
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The article addresses the issue of double taxation elimination in cases involving the application of an exit tax under the DTT between Poland and Brazil, which was signed in 2022. The author explains the key characteristics of the Polish exit tax and then elaborates on an appropriate allocation rule in the context of exit taxation. The article also discusses Article 24 of the Polish-Brazil DTT, which deals with double taxation. Finally, the author presents the specific solutions adopted in other countries’ double taxation treaties to eliminate double taxation in cases where an exit tax is imposed.
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Bertolini, Michelle, and Pamela Weaver. "Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard." ATA Journal of Legal Tax Research 11, no. 2 (May 1, 2013): 1–20. http://dx.doi.org/10.2308/jltr-50521.
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ABSTRACT As businesses expand operations globally, the threat of double taxation on income earned becomes a significant concern. The current Mutual Agreement Procedures (MAP) within the tax treaties frequently fail to provide equitable relief, exposing taxpayers to uncertain outcomes, and cause compliance considerations under Accounting Standards Codification (ASC) 740, Income Taxes. In July 2008, the Organisation for Economic Co-operation and Development (OECD) Model Tax Treaty began including a mandatory arbitration provision for taxpayers failing to reach agreement under MAP. The U.S. Model, while beginning to shift toward including mandatory arbitration in some of the later treaties, still relies on the voluntary MAP proceedings for resolution of disagreements, because any party can elect out of arbitration. Data provided by the U.S. Treasury indicated that a wide range of taxpayer income covered by the U.S. treaties failed to receive partial or full relief from double taxation. The U.S. should consider adopting the OECD Model Tax Treaty's mandatory arbitration provisions for all tax treaties, to remove the uncertainty of double taxation and promote international trade.
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Нікітін, В. В. "BILATERAL AGREEMENT AS A METHOD OF ELIMINATING DOUBLE TAXATION." Juridical science, no. 1(103) (February 19, 2020): 457–64. http://dx.doi.org/10.32844/2222-5374-2020-103-1.55.
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The article provides a description of individual international treaties that establish the legal basis for the elimination of double taxation. It was found that in countries that adhere to the monistic and dualistic concepts, the status of double taxation agreements is not the same, the rules of such agreements, subject to compliance procedures are applied along with national legislation in the field of taxation and even in the regulation of taxation. legal relations with a foreign element have priority over the rules of national law.
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Garbarino, Carlo. "Tax Treaties and the Mobility of Workers." European Business Law Review 33, Issue 6 (October 1, 2022): 935–56. http://dx.doi.org/10.54648/eulr2022039.
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After an introduction about the mobility of workers under the Covid crisis and its tax implications (section 1), the article begins by providing at section 2 a general overview of Art. 15 § 1 which attributes taxing power to the country where the activities are carried out as well as to the country of residence of the worker, creating a potential situation of double taxation. The article goes on at section 3 to provide an overview of the very relevant exception provided by Art. 15 § 2 which spells out the requirements under which the mobile worker is taxable only in the country of residence thereby preventing double taxation and simplifying tax compliance for the mobile worker. The article at section 4 develops a discussion of the so called ‘hiringout of labor’ which is pursued through aggressive tax structures that abuse the benefit of exclusive taxation provided by Art. 15 § 2. The paper after a digression about the wider concept of tax migration and exit taxes (section 5), concludes briefly discussing the impacts that the recent Covid crisis might have had on the system of tax treaty rules about the mobility of workers (section 6). Mobility of workers, migration, tax treaties, hiring-out of labor, aggressive tax strategies, exit taxes, Covid crisis, country of residence, double taxation, country of source
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Costa, David, and Lilla Stack. "The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act." Journal of Economic and Financial Sciences 7, no. 2 (July 31, 2014): 271–82. http://dx.doi.org/10.4102/jef.v7i2.140.
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This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements). The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.
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Byness, Aschalew Ashagre. "A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries." Mizan Law Review 13, no. 3 (December 31, 2019): 495–514. http://dx.doi.org/10.4314/mlr.v13i3.7.
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Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization. DTTs are signed between two countries to allocate tax jurisdiction between them and to avoid tax disputes between the taxpayer and the country concerned. Nonetheless, tax disputes crop up since such treaties may be open to interpretation at the time of implementation. Hence, DTTs contain tax dispute resolution mechanism. The widely recognized dispute resolution mechanisms are the mutual agreement procedure (MAP) –a kind of negotiation between the two contracting states– and compulsory arbitration. However, the aptness and efficacy of these tax dispute resolution mechanisms have been seriously questioned particularly from the vantage point of developing countries such as Ethiopia. Although Ethiopia has signed several DTTs with a view to attracting FDI, no study has been made which sheds some light on the essence and operation of the MAP in the DTTs. This note aims at exploring the tax dispute resolution mechanisms incorporated in DTTs since such mechanisms have implication for developing countries including Ethiopia.
Key terms
Globalization, International taxation, Double taxation, Mutual agreement procedure, Compulsory arbitration
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Dumiter, Florin, Ștefania Amalia Jimon, and Florin Gheorghe Bene. "Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov." Journal of Legal Studies 23, no. 37 (June 1, 2019): 1–15. http://dx.doi.org/10.2478/jles-2019-0001.
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Abstract International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main double taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in double taxation conventions; the need for a coherent and just application of those conventions; the historical appearance and evolution of the double taxation conventions, as well as the quid pro quo OECD Model Convention and UN Model Convention. The conclusions of this article highlight the importance and ultimately need for construction of best practices new and complex multilateral tax convention at the UE level in order to diminish the contagious effects of the treaty shopping practices. The case study presented in this article from the Romanian jurisprudence highlights the multi-faced concept of double taxation and the comprehension approach which must be undertaken in order to solve the complex issues of the international taxation via double taxation treaties.
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Dumiter, Florin, Ștefania Jimon, and Marius Boiță. "Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov." Journal of Legal Studies 20, no. 34 (December 1, 2017): 1–17. http://dx.doi.org/10.1515/jles-2017-0013.
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AbstractConventions to avoid double taxation are thepanaceaof tax law,lato sensu, and direct taxation,stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between thede jureprovisions of the double taxation avoidance conventions and thede factoapplication, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is stillroom for maneuverto improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.
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Khavanova, I. A. "Reservations and declarations to tax treaties." Law Enforcement Review 5, no. 2 (July 5, 2021): 99–108. http://dx.doi.org/10.52468/2542-1514.2021.5(2).99-108.
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The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, developed in frames of implementing the OECD/G20 Action Plan on Base Erosion and Profit Shifting (BEPS). The Multilateral Tax Convention modifies the application of agreements for avoiding double taxation, that are covered by its action. Since January 1, 2021 it has been applied to 34 agreements for avoiding double taxation between the Russian Federation and such countries as the UK, Canada, Latvia, Malta, the Netherlands and France. The Multilateral Tax Convention provides for updating bilateral tax treaties – whether they were developed upon the OECD Model Tax Convention or the UN Model Tax convention. The Convention retains a great degree of flexibility in relation to the implementation of its provisions – especially by the means of reservations, made by the countries.The purpose of the article is to identify the main characteristics of applying reservations and declarations in international tax law.The methodology.The study is based on empirical methods of comparison and description, theoretical methods of formal and dialectical logic.The main results. Reservations have played a minor role in international taxation until now – usually they reflected disagreement, expressed by an OECD member country with the provisions of the OECD Model Tax Convention or its Official commentary. Reservations were formulated in relation to a non-binding (model) document and their importance was limited. Such reservations cannot be associated with declarations, made in relation to legally binding documents like the Multilateral Tax Convention. Analyzing the general points of scientific dispute upon the mentioned range of issues, the author argues with researchers who deem that the structure of reservations to the Multilateral Tax Convention doesn’t correspond with the provisions over reservations in the Vienna Convention on the Law of Treaties, 1969 and thus recognize those reservations as “legal hybrids”.Conclusions. The structure of reservations to the International Tax Convention is deter-mined by the nature of double taxation agreements. The model lawmaking principle (the use of the OECD Model Tax Convention) allowed developing “umbrella” architecture of relationships between the provisions of the Multilateral Tax Convention and the norms of double taxation agreements. The article categorizes types of reservations as reservations of general nature and treaty-specific reservations. The article also considers the specific properties of reservations made in relation to the provisions of the Convention, which com-pose a minimal standard.
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Asllani, Shkumbin. "Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law." European Journal of Multidisciplinary Studies 6, no. 2 (June 10, 2017): 312. http://dx.doi.org/10.26417/ejms.v6i2.p312-316.
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In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.
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양인준. "Preventing Double Non-Taxation through Analyses of Tax Treaties." Journal of hongik law review 9, no. 2 (June 2008): 313–53. http://dx.doi.org/10.16960/jhlr.9.2.200806.313.
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Jann, Martin. "The New Double Taxation Treaties between Austria and France." Intertax 24, Issue 2 (February 1, 1996): 56–58. http://dx.doi.org/10.54648/taxi1996012.
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Dickescheid, Thomas. "Exemption vs. Credit Method in International Double Taxation Treaties." International Tax and Public Finance 11, no. 6 (November 2004): 721–39. http://dx.doi.org/10.1023/b:itax.0000045328.78142.d9.
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Pinto, Catarina, and Miguel Sousa. "Impact of double taxation treaties on cross-border acquisitions." Notas Económicas, no. 48 (June 14, 2019): 39–54. http://dx.doi.org/10.14195/2183-203x_48_2.
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In order to evaluate the impact of Double Taxation Treaties (DTTs) on the Foreign Direct Investment (FDI), we analysed the impact of a DTT implementation on both the number of cross-border acquisitions and the average value of M&A deals between companies from the countries that signed the DTT. Moreover, the impact of DTTs on the takeover bid premiums is analysed in order to access if companies are willing to pay higher premiums after the DTT is implemented and whether the impact on the premium is immediate or gradual. Overall, our findings lead us to conclude that DTTs effectively promote FDI.
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ZVIERIEVA, Kateryna. "How the states divide income or tax residence (on the example of Ukraine)." Economics. Finances. Law 3/2024, no. - (March 29, 2024): 51–55. http://dx.doi.org/10.37634/efp.2024.3.11.
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Introduction. The past years have once again emphasized the relevance of friendly interstate relations, which create the basis for trade cooperation. International cooperation of states in the unstable conditions of pandemics and wars helps not only to maintain international security, but also provides the development of international trade. The paper analyzes the features of the conditions for avoiding double taxation and determining the country of residence. The publication reveals the problems faced by residents of Ukraine in 2022, namely: multiple taxation and avoidance of double taxation. Features of interstate agreements that guarantee, in particular, to Ukrainian residents, the opportunity to engage in entrepreneurship are highlighted. In our opinion, the conclusion of international treaties by states on the avoidance of double taxation is an act that reflects the political interest of countries in long-term trade cooperation and stimulates the fulfillment of the obligations of countries under treaties in the field of international trade. The purpose of the paper is to study the nature of multiple taxation and the conclusion of agreements on the avoidance of double taxation, its expediency, as well as regulatory consolidation. Results. The research analyzed the regulatory basis of income taxation of Ukrainian business entities, established who is considered a resident. Considered a fairly new category – e-residency, also attention was paid to modern international unilateral acts, normalizing the support of Ukrainian entrepreneurs. Conclusions. Modernity poses new challenges to the world community that the states are forced to cope with. International law is, first of all, partnership, commonwealth, and guarantee of mutual security, including economic security. There is establishment of normative regulation of resident taxation processes and consideration of e-residency as the next stage of development of relations between the state and the resident.
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Tymchenko, Leonid, and Pavlo Selezen. "The Concept of Beneficial Owner in Application of the Ukrainian Double Taxation Treaties." Juridica International 24 (October 9, 2016): 55. http://dx.doi.org/10.12697/ji.2016.24.06.
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The term ‘beneficial owner’ has been applied by Ukrainian courts and tax authorities in the area of application of the provisions of double-taxation treaties since the adoption of the Tax Code of Ukraine, in 2010. The changing nature of the concept of beneficial owner, its importance as an instrument for counteraction of treaty shopping, and the necessity of improvement of its application in the Ukrainian reality are the main factors that have a strong impact on the development of national practice in the application of the concept of beneficial owner. The article focuses on the main challenges to application of the concept of beneficial owner in the context of prevention of tax avoidance as one of the purposes of double-taxation treaties in Ukraine.
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Ferreira, Vanessa Arruda. "The New Brazilian Position on Service Income under Tax Treaties: If You Cant Beat em, Join em." Intertax 43, Issue 3 (March 1, 2015): 255–62. http://dx.doi.org/10.54648/taxi2015021.
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In this article, the author presents the new position of the Brazilian tax authorities concerning the treatment of technical service and technical assistance income under tax treaties. It reveals that the new and more consistent position still allowing the undesired source taxation may be a harder battle for taxpayers, but at the same time also a pragmatic solution to international double taxation.
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Popović, Dejan, and Svetislav V. Kostić. "Tax In History: Rome Double Tax Convention: The First Multilateral Treaty for the Purpose of Avoiding Double Taxation." Intertax 50, Issue 8/9 (July 1, 2022): 635–48. http://dx.doi.org/10.54648/taxi2022062.
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This paper presents the story of the world’s first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt to determine which of the quite few already existing double taxation treaties served as the model for a document which preceded the work done under the auspices of the League of Nations on the topic of double taxation. Concluding that it was the 1899 Austria-Hungary/Prussia double taxation treaty which served as inspiration for the drafters of the 1922 Rome double tax convention, the authors continue to analyse and compare their individual provisions. Subsequently, the authors turn to the question of why this multilateral treaty never came into force and present interesting historical data found in the archives of Yugoslavia. In the end, the authors conclude that the tale of the Rome double taxation convention reminds us in our modern environment about the values of common sense even in adverse political circumstances and clearly shows that multilateralism should not be abandoned as a prospective option. Multilateral convention, double taxation, World War I, League of Nations, Austria-Hungary, source, residence.
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Lazarov, Ivan. "Case Law Trends: Case Law Trend: Withholding Taxation Under the Fundamental Freedoms." Intertax 51, Issue 6/7 (May 1, 2023): 524–32. http://dx.doi.org/10.54648/taxi2023047.
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This paper critically analyses recent developments in the CJEU’s case law regarding withholding taxes (WHT) and the constraints that fundamental freedoms impose on Member States in this area. It argues that both resident and non-resident taxpayers are universally comparable from a source state perspective, regardless of whether a double tax treaty (DTT) precludes a specific form of domestic taxation in the source state. Furthermore, it asserts that the net taxation obligation should be accessible not only as an ex-post refund but also as an ex-ante option for nonresident taxpayers to file a tax return under the same conditions as resident taxpayers. EU direct tax law, withholding taxes, restriction, net taxation, refund mechanism, impact of double tax treaties
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Chalise, Bishal Kumar. "Impact of Double Taxation Avoidance Agreements on Foreign Direct Investment in Nepal." Economic Journal of Nepal 43, no. 3-4 (December 31, 2020): 36–53. http://dx.doi.org/10.3126/ejon.v43i3-4.48036.
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Developing countries like Nepal enter the Double Taxation Avoidance (DTA) Treaties agreements to increase inflow of Foreign Direct Investment. Since DTA avoid simultaneous tax payments by a taxpayer for same income or assets in multiple jurisdictions and be instrumental in promoting cross-border investments and capital transfer among DTA signing countries. However, empirical studies have shown mixed results. This study attempts to assess the impact of Double Taxation Avoidance (DTA) Treaties on inflow of Foreign Direct Investments (FDIs) in Nepal. This study uses a comprehensive panel database containing annual flow of FDI from 89 countries for the period of 1990-2016 as well as other factors that might affect FDI flow into the country. We used pooled OLS and fixed effect methods. The study finds that singing DTA agreement have had small but positive impact on the inflow of FDI. Specifically, Nepal receives, on average, between 91.90 to 216.54 million more FDI per country per year from countries with DTA agreement compared to countries without such agreement.
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Hamamoto, Yukiya. "Possible Limitations to the Role of Subsequent Agreements and Subsequent Practice – Viewed from Some State Practices." International Community Law Review 22, no. 1 (March 4, 2020): 61–83. http://dx.doi.org/10.1163/18719732-12341421.
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Abstract The International Law Commission completed its work on subsequent agreements and subsequent practice in relation to the interpretation of treaties. While acknowledging the importance of the work, this article attempts to highlight some issues that may limit treaty interpretation through subsequent agreements and subsequent practice. Concrete examples of treaties on the avoidance of double taxation and a treaty ending a war are used to illustrate such potential limitations.
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Poulsen, L. S. "The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows." European Journal of International Law 20, no. 3 (August 1, 2009): 935–38. http://dx.doi.org/10.1093/ejil/chp050.
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Baratashvili, Nazi, and Zaza Pharsenadze. "Importance of double taxation to increase export potential of Georgia." Economics, ecology, socium 2, no. 4 (December 31, 2018): 41–52. http://dx.doi.org/10.31520/2616-7107/2018.2.4-5.
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Introduction. According for future economic development of country and creation strong stable political framework is essential to improve international existing mechanism of avoiding double taxation. Double taxation avoidance system is an essential component of good business environment and is a key factor of stimulating investments. Agreements of Double taxation provide legal framework of releasing from double taxation. In spite of that, such exemption is foreseen by the internal law of different countries, international double taxation agreements provides contingency approach.
Aim and tasks. The aim of the article is to study the directions of avoiding double taxation, which contributes to the deepening of economic cooperation between countries and attracting investment. The task is to study and show the positive and negative sides of double tax treaties.
Results. One of the main factor of countries economic development is to promote export. For that every country is interested in incensement of export share per capital in foreign trade. In the article is analysed trends of development of international double taxation principles and forms. Research shows and confirms that an effective legal mechanism in Georgia is still in the process of formation in this field. Trade liberalization contributes to the creation of such flexible mechanisms, which allow developing countries receive maximal benefits from the process of world economic development. Also, Georgia received economic benefits from agreement of Avoidance of Double Taxation, which was signed all parties.
Conclusions. We have to mention that for Georgia is great challenge to increase export share per capital in European Union countries. Georgian has real ability to increase export potential in EU countries. The result of this is deep and comprehensive Free Trade Agreement (DCFTA) with the European Union and agreement of Avoidance of Double Taxation and the Prevention of Fiscal evasion (DTAA) with respect to taxes on income. It promotes to build further new trade economic cooperation between countries by safeguarding the interests of involved countries according the agreement.
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Živković, Lidija. "Resolution of Dual Residence Instances in the Case of Companies." Anali Pravnog fakulteta u Beogradu, no. 4 (December 18, 2020): 111–29. http://dx.doi.org/10.51204/anali_pfub_20406a.
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The application of double taxation treaties presupposes that the potential cases of dual residence have been previously resolved. For this purpose, the major model-conventions on the basis of which double taxation treaties around the globe are negotiated contain the so-called tie-breaker rule. In the wake of the recent revision of the international tax system resulting from the OECD’s Base Erosion and Profit Shifting Action Plan, the existing tie-breaker rule for companies has been thoroughly amended. Instead of determining companies’ residence based on the place of the effective management criterion, the new approach stipulates that such cases will be decided through the application of the Mutual Agreement Procedure, between the competent authorities of the relevant contracting states. After outlining the historical development of the said mechanism in the context of dual residence resolution, this article purports to critically assess its desirability, with a special focus on its implementation in Serbia.
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Salehifar, Alireza. "Rethinking the Role of Arbitration in International Tax Treaties." Journal of International Arbitration 37, Issue 1 (March 1, 2020): 87–130. http://dx.doi.org/10.54648/joia2020004.
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The dispute resolution system of Double Tax Agreements (DTAs) has been a major focus for both tax authorities and researchers around the world. For several years Article 25 of the Model Tax Convention of the Organisation for Economic Co-operation and Development on Income and on Capital (‘OECD Model Tax Convention’), and Article 25 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (‘UN Model Tax Convention’) had relied on a negotiation-based Mutual Agreement Procedure (MAP) as the only mechanism for the resolution of disputes arising from a tax treaty. In order to improve the function of the MAP mechanism, the OECD, in 2008, and the UN Tax Committee, in 2011, introduced a binding ad hoc arbitration clause in Article 25(5) of their respective Model Tax Conventions. However, the OECD and UN Model Tax Conventions have reserved very limited role for arbitration in resolving tax treaty disputes. After establishing that the inclusion of the current arbitration clauses in the OECD and UN Model Tax Conventions have not assuaged the tensions created by divergent interpretation or application of rules espoused in DTAs, this article examines possible techniques for improving the dispute resolution system of DTAs. Arbitration, Dispute, Double Tax Agreement, Model Tax Convention, Mutual Agreement Procedure, OECD, Taxation
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Kennedy, A. L. (Abigail). "Article: The Effect of Article 6 MLI on Covered Tax Agreements: Fata Morgana or New Reality?" Intertax 50, Issue 4 (April 1, 2022): 322–40. http://dx.doi.org/10.54648/taxi2022027.
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Article 6 of the multilateral instrument (MLI) provides all bilateral covered tax agreements (CTAs) with preamble language expressing that it is the purpose of tax treaties to eliminate double taxation without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements). This contribution explores the effect this new preamble language will (realistically) have on the interpretation and application of CTAs. The author begins by discussing the current function of preambles for (tax) treaties, including in decisions of tax courts, then analyses the interaction between Article 6 MLI and CTAs, after which an interpretation is provided of Article 6 MLI itself and the terms used therein. Lastly, several objections against attributing the new preamble much effect in practice are discussed as well as the relationship between Article 6 MLI and the principal purpose test. The author comes to the conclusion that the preamble language of Article 6 MLI deserves a different status than the preambles that typically preceded it. Parties to the MLI will need to heed the working of Article 6 MLI for future questions of interpretation and application of tax treaties and should use caution in order to not dismiss the preamble as either irrelevant or superfluous too quickly. MLI, preamble, CTA, BEPS, abuse, non-taxation, avoidance, interpretation, purpose, treaty
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Neumayer, Eric. "Do double taxation treaties increase foreign direct investment to developing countries?" Journal of Development Studies 43, no. 8 (November 2007): 1501–19. http://dx.doi.org/10.1080/00220380701611535.
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Janeba, Eckhard. "Corporate income tax competition, double taxation treaties, and foreign direct investment." Journal of Public Economics 56, no. 2 (February 1995): 311–25. http://dx.doi.org/10.1016/0047-2727(94)01424-m.
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Kilinkarova, Elena V. "On Entitlement to Treaty Benefits under Russian Double Tax Conventions." Zakon 20, no. 11 (November 2023): 83–89. http://dx.doi.org/10.37239/0869-4400-2023-20-11-83-89.
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The article focuses on rules regulating who is entitled to treaty benefits under Russian tax treaties. Tax treaty benefits cover all mechanisms of elimination of double taxation, guaranties and mechanisms of protection of taxpayer’s rights available under a double tax treaty. Entitlement to tax treaty benefits may be studied widely – as covering all rules of double tax treaties and national legislation on applicability of a certain benefit, and in a more narrow way – as covering just applicable anti-avoidance rules. The focus is on analysing the rules specifically aimed at discouraging abuse of benefits – the principle purpose test and the simplified benefit limitation provision. The principle purpose test is considered in more detail as a general anti-avoidance rule for applying tax treaty benefits.
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Selezen, P. O. "NORMATIVE REGULATION OF BASIC PERMANENT ESTABLISHMENT IN TAX LEGISLATION OF UKRAINE." Legal horizons, no. 17 (2019): 89–92. http://dx.doi.org/10.21272/legalhorizons.2019.i17.p:89.
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The basic permanent establishment has been used in the texts of bilateral double taxation treaties since the conclusion of the first ones in the second half of the XIX century. The article is aimed at the characterization of normative regulation of basic permanent establishment in the tax legislation of Ukraine in comparison with their conformity to the provisions of the OECD Model Tax Convention and its Commentaries. Reference to the OECD Model Tax Convention and its Commentaries as a basis for comparison is determined by the fact that it is a recognized and widely used source of interpretation of the provisions of double taxation treaties including the treaties concluded by Ukraine. The comparison of the provisions of the Tax Code of Ukraine and the OECD Model Tax Convention points out the existence of inconsistencies that might have a negative influence on the efficiency of the concept of a permanent establishment in Ukraine and good faith realization of conventional norms on tax matters in Ukraine. There are a few proposals of changes that might help to avoid the undesirable consequences of the abovementioned differences: 1) to replace the words “permanent place of activity” on “fixed place of activity” (Art. 14(1)(143) of the Tax Code of Ukraine); 2) to add the words “but not limited to” after the word “include” at the second part of Art. 14(1)(193) of the Tax Code of Ukraine; 3) to add the words “notwithstanding the provisions of the provisions of the first part of this Article” after the words “except to services of secondment of employees” and “civil rights and duties” at the second part of Art. 14(1)(193) of Tax Code of Ukraine; 4) to provide the mechanism of realization of provisions of Art. 10 of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS concluded in November 2016. Keywords: permanent establishment; OECD Model Tax Convention; tax legislation; double taxation treaties; interpretation.
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Cazacu, Vitalie, and Alexandru Marit. "International instruments and procedural aspects in the process of avoiding double taxation in terms of the application of international treaties in the Republic of Moldova." International Relations Plus, no. 1(21) (2022): 112–26. http://dx.doi.org/10.52327/1857-4440.2022.1(21).14.
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The conventions are the norms superior to signatory states’ laws. The object of the fiscal conventions is the restriction of the fiscal super tasks that result from operations that imply outcome transfers as well as, the promotion of development of economic relations with a foreign state. The double international fiscal taxation must be examined according to the fiscal policy peculiarities and the ways of taxation used by different states. That’s why, in order to achieve this goal, we use instruments and means that lead to the double taxation avoidance.
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Pyroha, S. S. "Legal evaluation of existing agreements on avoidance of double taxation." Uzhhorod National University Herald. Series: Law 2, no. 82 (June 10, 2024): 238–44. http://dx.doi.org/10.24144/2307-3322.2024.82.2.38.
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The article analyzes double taxation agreements and reveals a number of shortcomings that actually contribute to income shifting. The main shortcomings of the agreements are the application of the principle of residency and the definition of a special mechanism for the payment of passive income. The term “resident” does not have a precise and specific definition. Individuals and legal entities can be residents of many countries at the same time, and identifying a resident’s affiliation to a specific country has a high corruption potential. And the determination of the jurisdiction of the enterprise is also carried out according to the concept of “being managed by a resident”. In the age of digital technology and the Internet, almost any place on planet Earth can be considered a place of control. Therefore, these concepts should be first and foremost specified in the legislation of Ukraine and applied in all concluded agreements on the avoidance of double taxation. In particular, it is necessary to determine whether the enterprise belongs to the jurisdiction of the state in whose territory it is located (it also applies to subsidiaries with the status of a legal entity). And income taxation is carried out according to the principle of source – income is taxed where the enterprise is actually located, the added value is produced, the salary is paid and the profit is received. The concept of “resident” of the country should be replaced by the more specific concept of citizen. When taxing royalties, a distinction should be made between industrial property and copyright. Industrial property is taxed at the place of its use for obtaining income and is paid from the profit that remains after the payment of taxes, contributions and fees provided for by the legislation of the country of the source of income. The fee for the use of the copyright is paid as a reward. The proposed definitions should be used in all double taxation treaties, although the author sees no need to retain these treaties. Therefore, it is possible to propose to denounce all current agreements of Ukraine on the avoidance of double taxation.
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Knebel, Andreas. "Double Taxation Treaties: The Autonomous Interpretation Method in German and English Law; as Demonstrated by the Case of the Silent Partnership." Intertax 38, Issue 3 (March 1, 2010): 136–52. http://dx.doi.org/10.54648/taxi2010015.
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The authors explore the current state of the case law in Germany and England regarding the silent partnership in international taxation. The main concern is the interpretation and application of the double taxation treaty as a bilateral convention: how will German courts and fiscal authorities react to the Memec case series in view of existing case law on double taxation convention (DTCs) with other countries? Will they respect the English view on the qualification proceeds from a German ‘atypical’ silent partnership under the DTC or will they continue to apply an outdated and arguably ill-founded reasoning? The discussion wants to contribute to the evolution of a truly and much needed international legal doctrine within an ever-expanding European Union.
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Pham, Anh D., Ha Pham, and Kim Cuong Ly. "Double Taxation Treaties as a Catalyst for Trade Developments: A Comparative Study of Vietnam’s Relations with ASEAN and EU Member States." Journal of Risk and Financial Management 12, no. 4 (November 23, 2019): 172. http://dx.doi.org/10.3390/jrfm12040172.
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Employing a panel gravity model and Generalized Least Squares (GLS) estimation technique, this study documents the effect of double taxation treaties on the bilateral trade of Vietnam with ASEAN member states, thereby making an extensive comparison with its EU partner countries. Our findings indicate the significant contributions of the tax treaties to Vietnam’s trade performance, not exclusively with ASEAN but also with EU partner countries. Nevertheless, under some circumstances, the conclusion of tax treaties seems ineffective in strengthening export capacity or narrowing trade deficits for Vietnam. This is primarily due to the unidirectional movement of trade associated with tax treaty conditions, viz., imports from the advanced economies into Vietnam. Besides, the role of tax treaties as a dynamism of Vietnam’s export growth remains opaque during recent years.