| Description |
1 online resource |
| Series |
IBFD Doctoral Series ; volume 52 |
|
Doctoral series ; v. 52.
|
| Contents |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Preface -- Abbreviations -- Introduction -- Chapter 1: Tax Treaties for the Avoidance of Double Taxation on Income and Capital -- 1.1. Introduction -- 1.2. Sovereignty of the states and their legal capacity to conclude tax treaties -- 1.3. Reasons for adopting sets of bilateral tax treaties instead of a worldwide multilateral tax treaty -- 1.3.1. The work of the League of Nations -- 1.3.2. The work of the OEEC, nowadays the OECD -- 1.4. Regional multilateral tax treaties |
|
1.4.1. The regime for the avoidance of double taxation and the prevention of fiscal evasion among the member countries of the Andean Community -- 1.4.2. Convention between the Nordic Countries for the Avoidance of Double Taxation -- 1.4.3. The CARICOM Agreement -- 1.4.4. Rules for the Avoidance of Double Taxation and for Assistance in Tax Matters among the Member States of the West African Economic and Monetary Union -- 1.4.5. Common characteristics of the regional multilateral tax treaties -- 1.4.6. Advantages and disadvantages of regional multilateral tax treaties over bilateral tax treaties |
|
1.5. Possibility to modify existing bilateral and regional multilateral tax treaties through a worldwide multilateral instrument -- 1.5.1. The Vienna Convention on the Law of Treaties -- 1.5.2. Proposals of scholars for modifying tax treaties within a multilateral framework -- 1.6. BEPS and the revival of the impetus for the conclusion of a multilateral tax agreement -- 1.7. Conclusions -- Chapter 2: The Concept behind the Multilateral Instrument -- 2.1. Introduction -- 2.2. The Multilateral Instrument builds on the current tax treaty network -- 2.3. Definition of Covered Tax Agreements |
|
2.4. The Multilateral Instrument does not change the bilateral and reciprocal nature of the tax treaty network -- 2.5. The parties to the Multilateral Instrument share a collective interest -- 2.6. The structure of the Multilateral Instrument and of its substantive provisions -- 2.6.1. The structure of the Multilateral Instrument -- 2.6.2. Structure of the substantive provisions of the Multilateral Instrument -- 2.7. Conclusions -- Chapter 3: The Relationship between the Provisions of the Multilateral Instrument and the Provisions of the Covered Tax Agreements -- 3.1. Introduction |
|
3.2. Accumulation or conflict of treaty provisions -- 3.3. Treaty provisions and principles of international law as rules to resolve conflicts of treaty provisions -- 3.3.1. Compatibility clauses -- 3.3.2. Lex posterior principle -- 3.3.3. Lex specialis principle -- 3.4. The provisions of the Multilateral Instrument and the Covered Tax Agreements may accumulate or conflict -- 3.5. The approach adopted in the Multilateral Instrument -- 3.5.1. Compatibility clauses -- 3.5.1.1. Structure of the compatibility clauses -- 3.5.1.2. Description of the provisions of the Covered Tax Agreements |
| Summary |
A precise and in-depth analysis of the Multilateral Instrument and of how it impacts the tax treaty network by implementing the treaty-related BEPS measures |
| Notes |
Originally presented as the author's thesis (doctoral)--Vienna University of Economics and Business (WU Vienna), 2019 |
| Bibliography |
Includes bibliographical references |
| Notes |
Online resource; title from digital title page (viewed on April 12, 2021) |
| Subject |
Double taxation -- Treaties
|
|
International business enterprises -- Taxation -- Law and legislation.
|
|
International business enterprises -- Taxation -- Law and legislation
|
|
Double taxation
|
| Genre/Form |
Treaties
|
| Form |
Electronic book
|
| ISBN |
9789087225919 |
|
9087225911 |
|
