Experts from the field of economics take a different view of tax treaty issues than experts from the field of law. In order to encourage the much needed communication between these two groups, a cross-disciplinary conference was held to discuss selected tax treaty issues from both a legal and economic perspective. Twenty-five conference papers on eight topics were prepared by lawyers and economists. The papers on legal issues were presented and discussed by economists, and vice versa. The interdisciplinary focus of the conference not only allowed an exchange of knowledge between two groups who think differently about similar issues, but also made it possible to better grasp the impact of the thinking of one group on the areas of interest to the other group. The outcome of the conference is reflected in this book.
By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its concepts. Twenty-two contributions are included, written by the most distinguished academics, practitioners and representatives of several international tax administrations and both tax and economic institutions.
Rethinking Treaty Shopping: lessons for the European Union
págs. 21-50
págs. 51-73
Responses to Treaty Shopping: a comparative evaluation
págs. 75-102
The Influence of Public Institutions on the Shadow Economy: an Empirical Investigation for OECD Countries
págs. 103-127
The 2003 Revisions to the Commentary to the OECD Model on Tax Treaties and GAARs: a Mistaken Starting Point
págs. 129-158
Tax Competition and International Tax Agreements: Lessons from Economic Theory
págs. 161-181
págs. 183-208
págs. 319-361
págs. 363-379
Elimination of Double Taxation and Tax Deferral: the example of the Merger Directive
Domingo Jesús Jiménez-Valladolid de L'Hotellerie-Fallois, Félix Alberto Vega Borrego
págs. 381-409
Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach
págs. 413-439
págs. 441-455
Arbitration of Unresolved Issues in Mutual Agreement Cases: the New Para. 5, Art. 25 of the OECD Model Convention, a Multi-Tiered Dispute Resolution Clause
págs. 459-479
págs. 481-516
págs. 517-546
Tax Treaty Application: Cross-Border Administrative Issues (Including Exchange of Information, Collection of Taxes, Dispute Settlement and Legal Certainty in Tax Treaty Application)
Martin Wenz, Alexander Linn, Bernhard Brielmaier, Matthias Langer
págs. 547-578
págs. 581-606
International Tax Neutrality and Non-Discrimination: plea for a More Explicit Dialogue between the State and the Market
págs. 607-628
págs. 629-649
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