Información General

• Autores: Michael Lang (ed. lit.), Pasquale Pistone (ed. lit.), Josef Schuch (ed. lit.), Claus Staringer (ed. lit.), Alfred Storck (ed. lit.), Martin Zagler (ed. lit.)
• Editores: Amsterdam: IBFD, 2010
• Año de publicación: 2010
• País: Países Bajos
• Idioma: inglés
• ISBN: 978-90-8722-085-3
• Texto completo no disponible (Saber más ...)

Resumen

• 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.

Otros catálogos

• Red de Bibliotecas Universitarias (REBIUN)

Listado de artículos

• • Part I. The Effect of Bilateral Tax Treaties on Economic Growth

    • The Relationship between Double Taxation Treaties and Foreign Direct Investment

      Fabian Barthel, Matthias Busse, Richard Krever, Eric Neumayer

      págs. 3-18

      

  • Part II. Treaty Shopping and Avoidance of Abuse

    • Rethinking Treaty Shopping: lessons for the European Union

      Reuven Avi-Yonah, Christiana HJI Panayi

      págs. 21-50

      

    • Treaty Shopping and Avoidance of Abuse

      Niels Bammens, Luc de Broe

      págs. 51-73

      

    • Responses to Treaty Shopping: a comparative evaluation

      David G. Duff

      págs. 75-102

      

    • The Influence of Public Institutions on the Shadow Economy: an Empirical Investigation for OECD Countries

      Friedrich Schneider

      págs. 103-127

      

    • The 2003 Revisions to the Commentary to the OECD Model on Tax Treaties and GAARs: a Mistaken Starting Point

      Juan Zornoza Pérez, Andrés Báez Moreno

      págs. 129-158

      

  • Part III. International Allocation of Cross Border Business Profits: Arm`s Length Principle

    • Tax Competition and International Tax Agreements: Lessons from Economic Theory

      Wolfgang Eggert, Jun-ichi Itaya, Hannes Winner

      págs. 161-181

      

    • Supplementing Consolidation and Apportionment with Anti-Abuse Provisions

      Marcel Gérard, Edoardo Traversa

      págs. 183-208

      

  • Part IV. Source versus Residence

    • The Potential of Multilateral Tax Treaties

      Kim Brooks

      págs. 211-236

      

    • Legal and Economic Principles Support an Origin and Import Neutrality-Based over a Residence and Export Neutrality-Based Tax Treaty Policy

      Eric Kemmeren

      págs. 237-315

      

  • Part V. Credit versus Exemption

    • Credit versus Exemption under Domestic Tax Law and Treaties

      Guglielmo Maisto

      págs. 319-361

      

    • Rethinking Foreign Tax Creditability

      Daniel Shaviro

      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

      

  • Part VI. Tax Treaties and Developing Countries

    • Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach

      Pasquale Pistone

      págs. 413-439

      

    • Tax Treaties and Developing Countries

      Victor Thuronyi

      págs. 441-455

      

  • Part VII. Tax Treaty Application: Cross Border Administrative Issues (Including Exchange of Information, Collection of Taxes, Dispute Settlement, Legal Certainy in Tax Treaty Application)

    • 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

      Carlo Garbarino, Marina Lombardo

      págs. 459-479

      

    • Identifying the New International Standard for Effective Information Exchange

      Michael J. McIntyre

      págs. 481-516

      

    • Tax Treaty Application -- Cross-Border Administrative Issues

      D.P. Sengupta

      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

      

  • Part VIII. International Tax Neutrality and Non-discrimination

    • On the Relationship between International Tax Neutrality and Non-Discrimination Clauses under Tax Treaties for Source-Based Taxes

      Catherine Brown, Jack Mintz

      págs. 581-606

      

    • International Tax Neutrality and Non-Discrimination: plea for a More Explicit Dialogue between the State and the Market

      Cees Peters

      págs. 607-628

      

    • International Tax Neutrality and Non-Discrimination -- A Legal Perspective

      Alexander Rust

      págs. 629-649