Exemption method and credit method : the application of article 23 of the OECD Model.
Material type:
TextSeries: European and international tax law and policy series ; 24. | WU Institute for Austrian and International Tax Law ; 24.Publication details: Amsterdam : IBFD, 2022.Description: 1 online resource (xiii, 378 p.)Content type: - text
- computer
- online resource
- 9789087227999
- 908722799X
- 9087228007
- 9789087228019
- 9087228015
- 9789087228002
- Tax exemption -- Law and legislation
- Tax credits -- Law and legislation
- Double taxation
- exemption method
- credit method
- OECD Model
- EU law
- BEPS Project (OECD)
- tax treaty
- allocation of income
- qualification conflict
- foreign tax credit
- tax sparing credit
- domestic tax law
- secondary law (EU)
- fundamental freedoms
- double taxation relief
- State aid
- Double imposition
- Double taxation
- Tax credits -- Law and legislation
- Tax exemption -- Law and legislation
- 343.05/5 23/eng/20240827
- K4480
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.
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.
Includes bibliographical references.
WorldCat record variable field(s) change: 082
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