Relevant bibliographies by topics / Tax law

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax law'

Author: Grafiati
Published: 4 June 2021
Last updated: 30 July 2024

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Journal articles on the topic "Tax law"

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Snape, John. "Tax Law." Social & Legal Studies 24, no. 2 (May 24, 2015): 155–63. http://dx.doi.org/10.1177/0964663915575969.

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Essers, Peter. "Tax Justice and European Tax Law." Steuer und Wirtschaft - StuW 99, no. 4 (November 1, 2022): 325–28. http://dx.doi.org/10.9785/stuw-2022-990408.

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Cane, Leon. "Tax Law Update." Business Law Review 17, Issue 6 (June 1, 1996): 119–20. http://dx.doi.org/10.54648/bula1996037.

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Goodwin, James. "Overview: Tax Law." Cambridge Journal of International and Comparative Law 1, no. 2 (2012): 139–40. http://dx.doi.org/10.7574/cjicl.01.02.32.

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Maurício, Ana Júlia. "Overview: Tax Law." Cambridge Journal of International and Comparative Law 2, no. 1 (2013): 165–67. http://dx.doi.org/10.7574/cjicl.02.01.81.

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Maurício, Ana Júlia. "Overview: Tax Law." Cambridge Journal of International and Comparative Law 3, no. 1 (2014): 316–18. http://dx.doi.org/10.7574/cjicl.03.01.172.

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Kalinowski, Marek. "Hans Nawiasky’s views on tax law and tax-law relations." Studia Iuridica Toruniensia 22 (May 9, 2019): 101. http://dx.doi.org/10.12775/sit.2018.006.

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Yadulla Shahgaldiyeva, Nigar. "SOURCE, POLICY AND HARMONIZATION OF TAX LAW IN EUROPEAN LAW." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 317–20. http://dx.doi.org/10.36719/2663-4619/65/317-320.

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Tax policy is an integral part of the financial policy of the state. Taxes are one of the key elements of state regulation of the economy. Tax policy is a set of economic, financial and political measures taken by the state to form the country's tax system in order to meet the needs of various social groups and the state for financial resources, to ensure the development of the country’s economy through redistribution of financial resources. Key words: Sources of tax law in European law, tax,tax policy
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Kim Joo-suk. "Review of 2011 Corporate Tax Law and Income Tax Law Cases." Seoul Tax Law Review 18, no. 1 (May 2012): 397–423. http://dx.doi.org/10.16974/stlr.2012.18.1.010.

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Eunchong Lee. "Review of 2015 Corporate Tax Law and Income Tax Law Cases." Seoul Tax Law Review 22, no. 1 (April 2016): 233–98. http://dx.doi.org/10.16974/stlr.2016.22.1.007.

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Dissertations / Theses on the topic "Tax law"

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Pinto, Carlo. "Tax competition and EU law." [S.l. : Amsterdam : s.n.] ; Universiteit van Amsterdam [Host], 2002. http://dare.uva.nl/document/65841.

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Wilson, Peter Antony. "'BRICS' and international tax law." Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.

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This Thesis studies a new and evolving area of international tax law, namely, the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and concludes that the thrust of their divergences from the developed world's international tax law evolves from the necessity to counter the significant illicit outflow of funds while not disturbing inbound FDI or, in recent times, their outbound FDI while ensuring profits are taxed where created. The design of the divergences reflects more on the initial limited manpower capacity of their emerging tax authorities to deal with the complex international tax law issues and politically encouraged policy cooperation amongst the BRICS than it does of actual tax authority cooperation although not wishing to underestimate the importance of that cooperation. Relevant to my conclusions are the published positions of international governance organisations and financing institutions, BRICS tax administrations, scholars and precedent, and I have used that information, both for and against, to arrive at the most rational conclusions. While economic theories may be relevant, they are not relevant to this study. My research questions include what is the basis of the BRICS approach to core international tax law, in what way has their approach to defining evasion and avoidance been driven by the magnitude of profits shifted offshore and particularly to tax havens and whether their divergences from the developed world's approach to countering thin capitalisation, transfer pricing and controlled foreign companies have been fashioned by the necessity for countering the elevated level of abuse. My conclusions also reflect my research on whether the divergences have been designed to counter treaty abuse affiliated with the transactions implemented by MNEs intending to shift the profits offshore or the accumulation of passive income in tax havens and, on whether were the BRICS to localise the BEPS recommendations, would their capacity to counter this abuse be improved. My research also considers whether resolving the disputation arising from the increasing level of tax authority cross border audits and investigations can be facilitated through the adoption of alternative dispute resolution procedures. I also study whether the BRICS' response to the world's growing information exchanging architecture reflects their elevated necessity for gathering information to be used to stem illicit flows, countering international evasion and avoidance and ensuring profits are taxed where created. I conclude the study with recommendations for the BRICS Heads of Revenue to include in a Communique for updating their tax law and procedures which counter the abuse and assist in dispute resolution.
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Nettestad, Malin. "Tax Treaties: The EU Tax Dilemma : - The relationship between EU State Aid and Tax Treaties." Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-333798.

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Edwardes-Ker, Michael. "Tax treaty interpretation." Thesis, Queen Mary, University of London, 1994. http://qmro.qmul.ac.uk/xmlui/handle/123456789/1679.

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This thesis analyses which principles should govern the interpretation of tax treaties. This field is complex - because tax treaties have a dual status. Tax treaties are treaties between States - which are governed by public international law, the principles of which have been codified in the 1980 Vienna Convention on the Law of Treaties. Tax treaties are also laws which can affect the domestic rights of taxpayers (and States). Different, and possibly conflicting, principles of interpretation may apply in public international, and in (different) domestic, contexts. This thesis seeks to reconcile these different principles, recognising that tax treaties should be interpreted uniformly. Only if this is done can double taxation (and double non-taxation) be avoided - and reciprocity achieved. This thesis analyses why, and when, the Vienna Convention is relevant in interpreting a tax treaty in a domestic context. It seeks to describe a uniform approach to tax treaty interpretation - which could be applied by domestic courts worldwide. It reaches four main conclusions. Firstly, a textual approach (endorsed as the starting point of interpretation at a public international level by Article 31(1) of the Vienna Convention) should (also) be the starting point of interpretation in a domestic context. Secondly, the proper approach in a domestic context cannot be the mirror image of the Vienna Convention approach. Thirdly, a uniform domestic approach cannot be identical to any one particular State's approach to the interpretation of its domestic tax statutes. Fourthly, a uniform domestic approach should be autonomous - and neutral as between all States. It should recognise a tax treaty's dual status - yet be independent of any interpretative principles which are appropriate only in a purely public international, or a purely domestic, context.
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Sotirova-Prodanova, Vessela. "Bulgarian Accountancy and Tax Law An Overview." WU Vienna University of Economics and Business, 2001. http://epub.wu.ac.at/3338/1/ap82.pdf.

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This commentary is purposed to provide a practical in-depth study of Bulgarian Accounting and Tax Legislation as of January 1, 2001. It considers the main accounting and reporting principles and the acts on which they are based. Special attention is devoted to the substantial compliance of Bulgarian accounting regulations with the international accounting standards and requirements. The commentary focuses on a relevantly detailed analysis of the Bulgarian Tax Legislation including the corporate and personal taxation, as well as the value-added tax and local taxes and fees. In this connection, the procedures for tax payments and returns, the tax administration structure and competencies are described particularly. In addition, the special treatment under the Double Taxation Treaties and the methods of double taxation avoidance within the frames of Bulgarian Tax Laws are presented separately.(author's abstract)
Series: Arbeitspapiere des Forschungsinstituts für mittel- und osteuropäisches Wirtschaftsrecht
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Perry, Nina. "Expenditure in South African Income Tax law." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4536.

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Parmenion, Espeche Sebastián. "The Financial and Tax Law and its Relationship with Private Law." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118962.

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The purpose of this paper is to glimpse as the Tax Law is inserted in the unit of general law, being important for understanding the knowledge of public and private law in general.In the second part of the paper, the author analyzes how private law applies to the financial subsidiary way through forwarding making the tax law itself or by express provision of the civil. He emphasizes in this introduction as dogmatic construction of the tax liability, originated and rationale in civil liability.Finally the author explains how general principles of law necessarily apply to financial law. Thus, the principles of good faith, breach of law, and the doctrine of estoppel, are universal principles applicable to every right and inexcusably financial and tax law.
El presente artículo busca vislumbrar cómo el Derecho Financiero y Tributario está inserto en la unidad del Derecho en general, resultando importante para su comprensión el conocimiento del Derecho Público y Privado. Por ello, el autor analiza cómo se aplica en forma subsidiaria el Derecho Privado al Derecho Financiero a través del reenvío que realiza la propia legislación fiscal o por disposición expresa de la civil. Destacamos en esta introducción cómo la construcción dogmática de la obligación tributaria tuvo su origen y razón de ser en la de la obligación civil.Finalmente el autor explica cómo los Principios Generales del Derecho necesariamente se aplican al Derecho Financiero. Así, los principios de buena fe, abuso del derecho, y la doctrina de los actos propios, son principios universales aplicables a todo el Derecho e inexcusablemente al Derecho Financiero y Tributario.
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Romano, Carlo. "Advance tax rulings and principles of law : towards a european tax rulings system? /." Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.

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Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

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GARUFI, SEBASTIANO. "International strategies on harmful tax competition: tax havens, soft law and sovereign states." Doctoral thesis, Università Bocconi, 2011. https://hdl.handle.net/11565/4054120.

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Books on the topic "Tax law"

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Kolesnichenko, Ol'ga. Tax Law. ru: Publishing Center RIOR, 2019. http://dx.doi.org/10.29039/01840-8.

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In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax legislation, taking into account the guidance of the Federal tax service of Russia and judicial practice. It is intended for students studying in the enlarged group of specialties "Jurisprudence", as well as all those who are interested in the problems of tax law in Russia
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A, Smith Kenneth, ed. Tax law. Belmont, CA: Professional Publications, 1989.

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Francisco, Albert K. Tax law. Belmont, CA: Professional Publications, 1988.

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Poland. Tax law. Edited by Kierzkowska Danuta. Warsaw: Tepis Pub. House, 2000.

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D, White Patricia, ed. Tax law. New York, NY: New York University Press, 1995.

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Zhutaev, Aleksey, Elena Pokachalova, and Mihail Sadchikov. Tax law. ru: INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/2090013.

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The textbook discusses the issues of tax law: the concept and features of tax, its difference from other mandatory payments, the functions of taxation, the system of taxes and fees of the Russian Federation, the concept and essence of tax duty, the procedure for its execution, as well as issues of tax control and liability for violations of legislation on taxes and fees, elements of taxation on taxes and fees to be paid, including in accordance with special taxation regimes, territories with a special taxation procedure, tax rules governing tax relations complicated by a foreign element. The textbook is intended for the study of tax law in bachelor's and specialty programs, as well as secondary vocational education.
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Glen, Loutzenhiser, ed. Revenue law: Introduction to UK tax law, income tax; capital gains tax, inheritance tax. 7th ed. Oxford, United Kingdom: Hart Publishing, 2012.

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M, Berman Daniel. Making tax law. Durham, North Carolina: Carolina Academic Press, 2014.

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Adams, Roy M. Tax law guide. Washington, DC: American Bankers Association, 1995.

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Jin, Chaowu. Chinese tax law. Beijing: Law press, 2004.

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Book chapters on the topic "Tax law"

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Schaper, Marcel. "Tax Law." In Introduction to Law, 251–75. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-57252-9_11.

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Lyal, Richard. "Tax Law." In The Handbook of EEA Law, 721–48. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-24343-6_33.

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De Geest, Gerrit, and Ludwig Van den Hauwe. "6000 Tax Law." In Bibliography of Law and Economics, 459–71. Dordrecht: Springer Netherlands, 1992. http://dx.doi.org/10.1007/978-94-017-0893-7_15.

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Heeseler, E. Carlton. "1986 Tax Law." In Financing Parking Facilities, 30–37. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4684-6527-3_4.

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Shome, Parthasarathi. "Drafting Tax Law." In Taxation History, Theory, Law and Administration, 145–51. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_14.

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Bardopoulos, Anne Michèle. "Tax Avoidance and Tax Evasion." In Law, Governance and Technology Series, 337–41. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15449-7_25.

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics, 1991–2001. New York, NY: Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_24.

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics, 1–12. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-7883-6_24-1.

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics, 1–12. New York, NY: Springer New York, 2021. http://dx.doi.org/10.1007/978-1-4614-7883-6_24-2.

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East, Robert. "Council Tax Benefit." In Social Security Law, 250–57. London: Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-14610-9_12.

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Conference papers on the topic "Tax law"

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"TAX CONTROL AS AN ELEMENT OF TAX RELATIONSHIPS." In Global Business and Law Development Imperatives. Київський національний торговельно-економічний університет, 2019. http://dx.doi.org/10.31617/k.knute.2019-10-10.87.

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Vdovichena, Lidiia. "THE NECESSITY OF LIVING LAW IN TAX-LAW ENFORCEMENT." In THEORETICAL AND EMPIRICAL SCIENTIFIC RESEARCH: CONCEPT AND TRENDS. European Scientific Platform, 2020. http://dx.doi.org/10.36074/24.07.2020.v4.10.

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Min Li. "Smes in China under the new tax law tax planning application." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6011159.

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Tkacheva, Lubov Victorovna. "TAX REGULATION AT THE REGIONAL LEVEL: TAX BENEFITS." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b24/s7.084.

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Sheng, Aihui. "Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law." In International Conference on Education, Management and Computing Technology (ICEMCT-15). Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icemct-15.2015.133.

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Sadchikov, Mihail Nikolaevich, Elena Vacheslavovna Pokachalova, Olga Yuryevna Bakaeva, and Margarita Byashirovna Razgildieva. "Legal Support of State Tax Sovereignty: Paradigm Change." In XIV European-Asian Congress "The value of law" (EAC-LAW 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201205.055.

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Modzelewski, Witold. "Public Financial Interest in Polish Tax Law." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.05.

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Duardo-Sanchez, Aliuska. "Complex Network Analysis of General Tax Law." In MOL2NET 2016, International Conference on Multidisciplinary Sciences, 2nd edition. Basel, Switzerland: MDPI, 2017. http://dx.doi.org/10.3390/mol2net-02-03901.

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Lopes de Moraes, Guilherme. "Communicational Theory of Law and Tax Computerization." In XXVI World Congress of Philosophy of Law and Social Philosophy. Initia Via, 2015. http://dx.doi.org/10.17931/ivr2013_sws30_03.

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Xu, Qing. "Analysis on Tax Planning of Comprehensive Income Under the New Tax Law." In Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/jahp-19.2019.134.

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Reports on the topic "Tax law"

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Altshuler, Rosanne, and Alan Auerbach. The Significance of Tax Law Asymmetries: An Empirical Investigation. Cambridge, MA: National Bureau of Economic Research, June 1987. http://dx.doi.org/10.3386/w2279.

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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing countries’ tax systems were facing several challenges, including weak tax administrations, low taxpayer morale and “hard-to-tax” sectors. The presence of informational asymmetry (i.e. low tax transparency) between taxpayers and tax authorities generates loopholes for abuse of the tax system. It allows the hiding of wealth abroad with a limited risk of being caught. Cases of such behaviour that are exposed without proper penalty may result in a decline in the morale of citizens and a lower level of voluntary compliance with tax legislation. A number of high-profile tax leaks and scandals have undermined public confidence in the fairness of tax systems and generated a strong demand for effective counteraction and tax transparency. One of the key contributing factors to lower tax revenues in developing countries (that is linked to low tax transparency) is a high level of IFFs. These flows, including international tax evasion and the laundering of corruption proceeds, build a major obstacle to successful DRM efforts. Research has also identified an association between organisational transparency (e.g. transparency by businesses and tax authorities) and stakeholder trust (e.g. between citizens and the state). However, the evidence is mixed as to how transparency in particular influences trust and perceptions of trustworthiness.
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Bradford, David, and Kyle Logue. The Effects of Tax-Law Changes on Property-Casualty Insurance Prices. Cambridge, MA: National Bureau of Economic Research, July 1996. http://dx.doi.org/10.3386/w5652.

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Sivadasan, Jagadeesh, and Joel Slemrod. Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India. Cambridge, MA: National Bureau of Economic Research, May 2006. http://dx.doi.org/10.3386/w12240.

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Varsano, Ricardo. Tax Reform in Brazil: The Long Process in Progress. Inter-American Development Bank, April 2003. http://dx.doi.org/10.18235/0008535.

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A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175/95). During the more than seven years of stop-and-go discussion, the process provided only two practical results: the so-called Kandir Law that modified the chief state tax ¿ on the circulation of merchandises and on communication and interstate and intermunicipal transportation services (ICMS) ¿, but which effects have been partially postponed by subsequent laws; and a recent law, which has mitigated the cascading of a social contribution. 1 Discussion of the constitutional amendment, which was interrupted in the first quarter of 2000, is expected to resume in 2003. This paper discusses the tax reform process in course.
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Adesegun, Adepeju Omotoyosi, and Eva María Sánchez Sánchez. THE FOOTPRINT OF ARTIFICIAL INTELLIGENCE AND ITS REPERCUSSION ON INTERNATIONAL TAX. Fundación Avanza, July 2023. http://dx.doi.org/10.60096/fundacionavanza/1452022.

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Hoynes, Hilary Williamson, and Robert Moffitt. Tax Rates and Work Incentives in the Social Security Disability Insurance Program: Current Law and Alternative Reforms. Cambridge, MA: National Bureau of Economic Research, June 1997. http://dx.doi.org/10.3386/w6058.

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Barrientos González, Cristian. Impacto de la Ley 20.780 impositiva de la reforma tributaria, implementada en Chile en 20214. Universidad Autónoma de Chile, November 2021. http://dx.doi.org/10.32457/12728/988820217.

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In the company that is just beginning its operations, the tax regime is one of the determining economic aspects when starting a project, it determines the conditions of each industry and the economy of each country. In Chile, Tax modifications are not common, they represent important milestones that mark a before and after in the country's economic development, either by the way it affects each institution, or by how the Chilean economic market is perceived and by Foreign investment. The main objective of this study is to measure the quantitative and qualitative impact of the new tax law of the Tax Reform Law 20,780, implemented in Chile in 2014. Affecting the growth of the Gross Domestic Product of Chile and the yields in the index of Selective prices of the Shares, as well as affecting some sectors of the industry and consequently generating a lower tax collection during the implementation of the aforementioned reform, being useful and important information to consider in the development and implementation of future projects related to the issue of tax policies in the country. Despite the above, the tax discussion is going to be an issue that will be discussed again, considering the effects of the pandemic by covid-19 that has affected the whole world and especially Chile, with the tax issue being a foundation pillar at the time of economic recovery in our country.
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Rodríguez Piedrahita, Adrián F. International Arbitration Claims against Domestic Tax Measures Deemed Expropriatory or Unfair and the Inequitable. Inter-American Development Bank, February 2006. http://dx.doi.org/10.18235/0008623.

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Preliminary statements about the role of FTAs and the importance of understanding the potential consequences of adopting tax measures deemed expropriatory or unfair and inequitable. Overview of CAFTA-DR¿s Framework on Indirect Expropriation. Introduces the concepts of investment, the obligation not to expropriate, and dispute resolution alternatives available. Tax Measures Equating to Indirect Expropriation. Discusses the role of international law in the interpretation and application of treaty rules, particularly the obligations not to expropriate and to afford the investor fair and equitable treatment, approaching them from the perspective of domestic tax measures. Domestic Tax Disputes Rising to the Level of Investment Arbitration Disputes. Through a comparative analysis of a recent case it elaborates on the investor¿s room to characterize a domestic tax dispute as an investment dispute seeking relief under treaty provisions from an international arbitration panel.
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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.023.

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International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority of bilateral tax treaties currently in force. Exclusive residence state taxation of shipping profits is problematic when the size of mercantile fleets and shipping flows between two states are of unequal size. This is often the case in relations between a developed and developing country. The latter often lack a substantial domestic mercantile fleet, but serve as an important revenue-generating port state for the fleet of the developed country. To come to a more balanced allocation of taxing rights in such a case, a source taxation alternative has been inserted in UN Model Article 8 (Alternative B). From its inception, Article 8B has been labelled impractical due to the lack of guidance on core issues, like sourcing rules and profit allocation. This gap is said to explain the low adoption rate of Article 8B in global tax treaty practice. In reality, tax treaty practice regarding Article 8B is heavily concentrated and flourishing in a handful of countries in South/South-East Asia – Bangladesh, India, Indonesia, Myanmar, Pakistan, the Philippines, Sri Lanka and Thailand. All these countries subject non-resident shipping income to tax in their domestic income tax laws. Except for India, all countries are able to exercise these domestic tax law rules in relation to shipping enterprises located in the biggest shipowner states, either because they have a treaty in place that provides for source taxation or because there is no treaty at all and thus no restriction of domestic law. None of the relevant tax treaties contain a provision that incorporates the exact wording of Article 8B of the UN Model. If other countries, like coastal countries in sub-Saharan Africa, are looking to implement source taxation of maritime shipping income in the future, they are advised to draw on the South/South-East Asian experience. Best practice can be distilled regarding sourcing rule, source tax limitation, profit attribution and method of taxation (on gross or net basis). In addition to technical guidance on tax, the South/South-East Asian experience also provides important general policy considerations countries should take into account when determining whether source taxation of maritime shipping profits is an appropriate target for their future tax treaty negotiations.
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