Exemption method and credit method : (Record no. 8764)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 05687cam a22009737a 4500 |
| 001 - CONTROL NUMBER | |
| control field | on1427266723 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20241121073125.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION | |
| fixed length control field | m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 211020s2022 ne o 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | ITUTR |
| Language of cataloging | eng |
| Transcribing agency | ITUTR |
| Modifying agency | UEJ |
| -- | OCLCF |
| -- | OCLCO |
| -- | N$T |
| 019 ## - | |
| -- | 1401749545 |
| -- | 1440251984 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087227999 |
| Qualifying information | (print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 908722799X |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9087228007 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087228019 |
| Qualifying information | (eBook, PDF) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9087228015 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087228002 |
| Qualifying information | (electronic bk.) |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | 3558948 |
| -- | (N$T) |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1427266723 |
| Canceled/invalid control number | (OCoLC)1401749545 |
| -- | (OCoLC)1440251984 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4480 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.05/5 |
| Edition number | 23/eng/20240827 |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 245 00 - TITLE STATEMENT | |
| Title | Exemption method and credit method : |
| Remainder of title | the application of article 23 of the OECD Model. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Amsterdam : |
| Name of publisher, distributor, etc | IBFD, |
| Date of publication, distribution, etc | 2022. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xiii, 378 p.). |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | European and International Tax Law and Policy Series |
| Volume number/sequential designation | 24 |
| 490 1# - SERIES STATEMENT | |
| Series statement | WU Institute for Austrian and International Tax Law |
| Volume number/sequential designation | 24 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 1: Method article and unilateral measures to avoid double taxation / |
| Statement of responsibility | Rust, A. |
| -- | Ndubai, J.W. |
| Miscellaneous information | ; p. 3-20 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 2: Method article and allocation conflicts / |
| Statement of responsibility | Luo, X. |
| -- | Staringer, C. |
| Miscellaneous information | ; p. 21-47 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 3: Conflicts of qualification under articles 23A(1) and 23B(1) / |
| Statement of responsibility | Barreau, F. |
| -- | Julien, R. |
| Miscellaneous information | ; p. 49-98 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 4: Conflicts of qualification under article 23A(4) / |
| Statement of responsibility | Hellebrandt, V. |
| Miscellaneous information | ; p. 99-121 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 5: Notion of "tax" under the credit method / |
| Statement of responsibility | Rao, S. (Siddhesh) |
| Miscellaneous information | ; p. 123-136 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 6: Credit method and maximum tax credit / |
| Statement of responsibility | Bendlinger, V. |
| Miscellaneous information | ; p. 137-189 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 7: Credit method and different taxes on income and on capital / |
| Statement of responsibility | Lang, M. |
| -- | Rodr�iguez Pe�na, C.C. |
| Miscellaneous information | ; p. 191-209 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 8: Tax sparing / |
| Statement of responsibility | Pistone, P. |
| -- | Liotti, B. Ferreira |
| Miscellaneous information | ; p. 211-264 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 9: Exemption method with proviso safeguarding progression / |
| Statement of responsibility | Spies, K. |
| -- | Scharizer, P.W. |
| Miscellaneous information | ; p. 265-297 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 10: Exemption method and domestic law / |
| Statement of responsibility | Neum�uller, T. |
| Miscellaneous information | ; p. 299-322 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 11: Method article, secondary EU legislation and the fundamental freedoms / |
| Statement of responsibility | Pacher, N. |
| Miscellaneous information | ; p. 323-361 |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Chapter 12: Relief from double taxation and EU State aid law / |
| Statement of responsibility | Kofler, G.W. |
| Miscellaneous information | ; p. 363-373 |
| 522 ## - GEOGRAPHIC COVERAGE NOTE | |
| Geographic coverage note | Europe. |
| 522 ## - GEOGRAPHIC COVERAGE NOTE | |
| Geographic coverage note | European Union. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The method article of any tax treaty plays an essential role in avoiding juridical double taxation. It determines the extent to which the residence state refrains from taxing an item of income if both contracting states may tax according to the distributive rules of the treaty. Calculating the respective relief can be challenging, as the wording of both articles 23A and 23B of the OECD Model leaves significant room for interpretation. In the European Union, such interpretation is made even more difficult because the application of the method article needs to comply with EU law, in particular with the fundamental freedoms and the State aid rules. Finally, the method article of the OECD Model has - in the aftermath of the Base Erosion and Profit Shifting Project - undergone adaptations, the impact of which requires further analysis. This book aims to provide an in-depth analysis of all the current issues related to the application of articles 23A and 23B of the OECD Model. The topics discussed include: the method article and unilateral measures to avoid double taxation; the method article and allocation conflicts; conflicts of qualification under articles 23A(1) and 23B(1) of the OECD Model; the credit method and different taxes on income and on capital; the exemption method with proviso safeguarding progression; and relief from double taxation and EU State aid law. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | WorldCat record variable field(s) change: 082 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Tax exemption |
| General subdivision | Law and legislation. |
| 9 (RLIN) | 22992 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Tax credits |
| General subdivision | Law and legislation. |
| 9 (RLIN) | 22993 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Double taxation. |
| 9 (RLIN) | 22994 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | exemption method. |
| 9 (RLIN) | 22995 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | credit method. |
| 9 (RLIN) | 22996 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | OECD Model. |
| 9 (RLIN) | 22997 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | EU law. |
| 9 (RLIN) | 22998 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | BEPS Project (OECD) |
| 9 (RLIN) | 22999 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | tax treaty. |
| 9 (RLIN) | 23000 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | allocation of income. |
| 9 (RLIN) | 23001 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | qualification conflict. |
| 9 (RLIN) | 23002 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | foreign tax credit. |
| 9 (RLIN) | 23003 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | tax sparing credit. |
| 9 (RLIN) | 23004 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | domestic tax law. |
| 9 (RLIN) | 23005 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | secondary law (EU) |
| 9 (RLIN) | 23006 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | fundamental freedoms. |
| 9 (RLIN) | 23007 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | double taxation relief. |
| 9 (RLIN) | 23008 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | State aid. |
| 9 (RLIN) | 23009 |
| 650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Double imposition. |
| 9 (RLIN) | 23010 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Double taxation |
| Source of heading or term | fast |
| 9 (RLIN) | 22994 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Tax credits |
| General subdivision | Law and legislation |
| Source of heading or term | fast |
| 9 (RLIN) | 22993 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Tax exemption |
| General subdivision | Law and legislation |
| Source of heading or term | fast |
| 9 (RLIN) | 22992 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kofler, G.W. |
| 9 (RLIN) | 23011 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lang, M. |
| 9 (RLIN) | 23012 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Pistone, P. |
| 9 (RLIN) | 23013 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Rust, A. |
| 9 (RLIN) | 23014 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Schuch, J. |
| 9 (RLIN) | 23015 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Spies, K. |
| 9 (RLIN) | 23016 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Staringer, C. |
| 9 (RLIN) | 23017 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | European and international tax law and policy series ; |
| Volume number/sequential designation | 24. |
| 9 (RLIN) | 23018 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | WU Institute for Austrian and International Tax Law ; |
| Volume number/sequential designation | 24. |
| 9 (RLIN) | 23019 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | EBSCOhost |
| Uniform Resource Identifier | <a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3558948">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3558948</a> |
| 938 ## - | |
| -- | EBSCOhost |
| -- | EBSC |
| -- | 3558948 |
| 994 ## - | |
| -- | 92 |
| -- | N$T |
No items available.