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Author: Guglielmo Maisto (jurist.) Publisher: IBFD ISBN: 9076078823 Category : Law Languages : en Pages : 375
Book Description
The book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and the administrative practice and case law on the issues raised by the translation of treaties. Individual country surveys discuss the use of legal concepts, including those that do not exist in the legal system of one of the two contracting states and the way such concepts should be interpreted in such state (e.g. trust). Further, the use of concepts in one state that are similar but not identical to a treaty concept that is well known only in the other state (e.g. droit d'auteur vs copyright) are presented. The book also includes special reports on multilingual issues under both art. 33 of the Vienna Convention and art. 3(2) of the OECD Model Convention and Commentaries. Finally, a specific chapter is devoted to the EU law aspects and a review of the jurisprudence of the European Court of Justice (ECJ).
Author: Guglielmo Maisto (jurist.) Publisher: IBFD ISBN: 9076078823 Category : Law Languages : en Pages : 375
Book Description
The book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and the administrative practice and case law on the issues raised by the translation of treaties. Individual country surveys discuss the use of legal concepts, including those that do not exist in the legal system of one of the two contracting states and the way such concepts should be interpreted in such state (e.g. trust). Further, the use of concepts in one state that are similar but not identical to a treaty concept that is well known only in the other state (e.g. droit d'auteur vs copyright) are presented. The book also includes special reports on multilingual issues under both art. 33 of the Vienna Convention and art. 3(2) of the OECD Model Convention and Commentaries. Finally, a specific chapter is devoted to the EU law aspects and a review of the jurisprudence of the European Court of Justice (ECJ).
Author: Michael Lang Publisher: Kluwer Law International B.V. ISBN: 9041189165 Category : Law Languages : en Pages : 382
Book Description
The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. This book analyses the MLI, which was signed by over seventy jurisdictions on 7 June 2017. The topics covered include: • the procedural mechanisms on how the new measures to prevent base erosion and profit shifting (BEPS) will interact with and complement existing tax treaties; • the scope of the MLI in order to ascertain which tax treaties and taxes are covered; • the interpretation of terms used in the MLI and the relationship between the languages used in the MLI and in the particular tax treaties; • the implementation of the minimum standard through the MLI, as well as how states can exercise various options offered by the MLI and reserve the right not to apply certain provisions of the MLI; • the legal consequences of the exercise of options and reservations for the other states; • the notification procedure through which states declare their choices; and • the possibilities and procedure for withdrawal from the obligations entered into upon signing the MLI. Finally, the book discusses whether the mechanism of the MLI can serve as a role model for future changes to the OECD Model Convention. The book incorporates the analyses of leading scholars and practitioners dealing with international tax matters. Critical insights are offered for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.
Author: Florian Haase Publisher: Oxford University Press ISBN: 0192652338 Category : Law Languages : en Pages : 1185
Book Description
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Author: Peter Hongler Publisher: Oxford University Press ISBN: 019289871X Category : Law Languages : en Pages : 289
Book Description
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
Author: Eric Kemmeren Publisher: Linde Verlag GmbH ISBN: 3709410061 Category : Law Languages : en Pages : 456
Book Description
A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases which were decided around the world in 2017. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2018 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Author: Michael Lang Publisher: Linde Verlag GmbH ISBN: 3709411017 Category : Law Languages : en Pages : 309
Book Description
A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Author: Michael Schilcher Publisher: ISBN: Category : Conflict of laws Languages : en Pages : 500
Book Description
This volume deals in Part I with general principles of tax treaty interpretation, including many general issues of international law and especially treaty law. Part II is dedicated to specific tax treaty provisions that trigger particularly interesting interpretation questions. Part III is concerned with situations in which states disagree on the interpretation of tax treaties.
Author: Eric Kemmeren Publisher: Linde Verlag GmbH ISBN: 3709413281 Category : Law Languages : en Pages : 480
Book Description
A Global Overview of International Tax Disputes on DTC This book is a unique publication that provides a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases that were decided around the world in 2021. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2022 is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Author: Janny H.C. Leung Publisher: Oxford University Press ISBN: 0190210346 Category : Language Arts & Disciplines Languages : en Pages : 321
Book Description
What challenges face jurisdictions that attempt to conduct law in two or more languages? How does choosing a legal language affect the way in which justice is delivered? Answers to these questions are vital for the 75 officially bilingual and multilingual states of the world, as well as for other states contemplating a move towards multilingualism. Arguably such questions have implications for all countries in a world characterized by the pressures of globalization, economic integration, population mobility, decolonization, and linguistic re-colonization. For lawyers, addressing such challenges is made essential by the increased frequency and scale of transnational legal dealings and proceedings, as well as by the lengthening reach of international law. But it is not only policy makers, legislators, and other legal practitioners who must think about such questions. The relationship between societal multilingualism and law also raises questions for the burgeoning field of language and law, which posits--among other tenets--the centrality of language in legal processes. In this book, Janny H.C. Leung examines key aspects of legal multilingualism. Drawing extensively on case studies, she describes the implications of the legal, practical, and ideological dilemmas encountered in a given country when it becomes bilingual or multilingual, discussing such issues as: how legal certainty and the linguistic ideology of authenticity may be challenged in a multilingual jurisdiction; how courts balance the language preferences of different courtroom participants; and what historical, socio-political and economic factors may influence the decision to cement a given language as a jurisdiction's official language. Throughout, Leung elaborates a theory of "symbolic jurisprudence" to explore common dilemmas found across countries, despite their varied political and cultural settings, and argues that linguistic equality as proclaimed and practiced today is a shallow kind of equality. Although officially multilingual jurisdictions appear to be more inclusive than their monolingual counterparts, they run the risk of disguising substantive inequalities and displacing real efforts for more progressive social change. This is the first book to offer overarching discussion of how such issues relate to each other, and the first systematic study of legal multilingualism as a global phenomenon.
Author: Guglielmo Maisto (jurist.)
Author: Guglielmo Maisto (jurist.)
Author: Michael Lang
Author: Paolo Arginelli
Author: Florian Haase
Author: Peter Hongler
Author: Eric Kemmeren
Author: Michael Lang
Author: Michael Schilcher
Author: Eric Kemmeren
Author: Janny H.C. Leung