TY  - BOOK
AU  - Kofler,G.W.
AU  - Lang,M.
AU  - Pistone,P.
AU  - Rust,A.
AU  - Schuch,J.
AU  - Spies,K.
AU  - Staringer,C.
TI  - Exemption method and credit method: the application of article 23 of the OECD Model
T2  - European and International Tax Law and Policy Series
SN  - 9789087227999
AV  - K4480 
U1  - 343.05/5 23/eng/20240827
PY  - 2022///
CY  - Amsterdam
PB  - IBFD
KW  - Tax exemption
KW  - Law and legislation
KW  - Tax credits
KW  - Double taxation
KW  - exemption method
KW  - credit method
KW  - OECD Model
KW  - EU law
KW  - BEPS Project (OECD)
KW  - tax treaty
KW  - allocation of income
KW  - qualification conflict
KW  - foreign tax credit
KW  - tax sparing credit
KW  - domestic tax law
KW  - secondary law (EU)
KW  - fundamental freedoms
KW  - double taxation relief
KW  - State aid
KW  - Double imposition
KW  - fast
N1  - Includes bibliographical references; Chapter 1: Method article and unilateral measures to avoid double taxation; Rust, A; Ndubai, J.W; ; p. 3-20; Chapter 2: Method article and allocation conflicts; Luo, X; Staringer, C; ; p. 21-47; Chapter 3: Conflicts of qualification under articles 23A(1) and 23B(1); Barreau, F; Julien, R; ; p. 49-98; Chapter 4: Conflicts of qualification under article 23A(4); Hellebrandt, V; ; p. 99-121; Chapter 5: Notion of "tax" under the credit method; Rao, S. (Siddhesh); ; p. 123-136; Chapter 6: Credit method and maximum tax credit; Bendlinger, V; ; p. 137-189; Chapter 7: Credit method and different taxes on income and on capital; Lang, M; Rodr�iguez Pe�na, C.C; ; p. 191-209; Chapter 8: Tax sparing; Pistone, P; Liotti, B. Ferreira; ; p. 211-264; Chapter 9: Exemption method with proviso safeguarding progression; Spies, K; Scharizer, P.W; ; p. 265-297; Chapter 10: Exemption method and domestic law; Neum�uller, T; ; p. 299-322; Chapter 11: Method article, secondary EU legislation and the fundamental freedoms; Pacher, N; ; p. 323-361; Chapter 12: Relief from double taxation and EU State aid law; Kofler, G.W; ; p. 363-373; Europe; European Union
N2  - 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
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