000 05687cam a22009737a 4500
001 on1427266723
003 OCoLC
005 20241121073125.0
006 m d
007 cr |||||||||||
008 211020s2022 ne o 000 0 eng d
040 _aITUTR
_beng
_cITUTR
_dUEJ
_dOCLCF
_dOCLCO
_dN$T
019 _a1401749545
_a1440251984
020 _a9789087227999
_q(print)
020 _a908722799X
020 _a9087228007
020 _a9789087228019
_q(eBook, PDF)
020 _a9087228015
020 _a9789087228002
_q(electronic bk.)
035 _a3558948
_b(N$T)
035 _a(OCoLC)1427266723
_z(OCoLC)1401749545
_z(OCoLC)1440251984
050 4 _aK4480
082 0 4 _a343.05/5
_223/eng/20240827
049 _aMAIN
245 0 0 _aExemption method and credit method :
_bthe application of article 23 of the OECD Model.
260 _aAmsterdam :
_bIBFD,
_c2022.
300 _a1 online resource (xiii, 378 p.).
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
490 1 _aEuropean and International Tax Law and Policy Series
_v24
490 1 _aWU Institute for Austrian and International Tax Law
_v24
505 0 0 _tChapter 1: Method article and unilateral measures to avoid double taxation /
_rRust, A.
_rNdubai, J.W.
_g; p. 3-20
505 0 0 _tChapter 2: Method article and allocation conflicts /
_rLuo, X.
_rStaringer, C.
_g; p. 21-47
505 0 0 _tChapter 3: Conflicts of qualification under articles 23A(1) and 23B(1) /
_rBarreau, F.
_rJulien, R.
_g; p. 49-98
505 0 0 _tChapter 4: Conflicts of qualification under article 23A(4) /
_rHellebrandt, V.
_g; p. 99-121
505 0 0 _tChapter 5: Notion of "tax" under the credit method /
_rRao, S. (Siddhesh)
_g; p. 123-136
505 0 0 _tChapter 6: Credit method and maximum tax credit /
_rBendlinger, V.
_g; p. 137-189
505 0 0 _tChapter 7: Credit method and different taxes on income and on capital /
_rLang, M.
_rRodr�iguez Pe�na, C.C.
_g; p. 191-209
505 0 0 _tChapter 8: Tax sparing /
_rPistone, P.
_rLiotti, B. Ferreira
_g; p. 211-264
505 0 0 _tChapter 9: Exemption method with proviso safeguarding progression /
_rSpies, K.
_rScharizer, P.W.
_g; p. 265-297
505 0 0 _tChapter 10: Exemption method and domestic law /
_rNeum�uller, T.
_g; p. 299-322
505 0 0 _tChapter 11: Method article, secondary EU legislation and the fundamental freedoms /
_rPacher, N.
_g; p. 323-361
505 0 0 _tChapter 12: Relief from double taxation and EU State aid law /
_rKofler, G.W.
_g; p. 363-373
522 _aEurope.
522 _aEuropean Union.
520 _aThe 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 _aIncludes bibliographical references.
590 _aWorldCat record variable field(s) change: 082
650 0 _aTax exemption
_xLaw and legislation.
_922992
650 0 _aTax credits
_xLaw and legislation.
_922993
650 0 _aDouble taxation.
_922994
650 4 _aexemption method.
_922995
650 4 _acredit method.
_922996
650 4 _aOECD Model.
_922997
650 4 _aEU law.
_922998
650 4 _aBEPS Project (OECD)
_922999
650 4 _atax treaty.
_923000
650 4 _aallocation of income.
_923001
650 4 _aqualification conflict.
_923002
650 4 _aforeign tax credit.
_923003
650 4 _atax sparing credit.
_923004
650 4 _adomestic tax law.
_923005
650 4 _asecondary law (EU)
_923006
650 4 _afundamental freedoms.
_923007
650 4 _adouble taxation relief.
_923008
650 4 _aState aid.
_923009
650 6 _aDouble imposition.
_923010
650 7 _aDouble taxation
_2fast
_922994
650 7 _aTax credits
_xLaw and legislation
_2fast
_922993
650 7 _aTax exemption
_xLaw and legislation
_2fast
_922992
700 1 _aKofler, G.W.
_923011
700 1 _aLang, M.
_923012
700 1 _aPistone, P.
_923013
700 1 _aRust, A.
_923014
700 1 _aSchuch, J.
_923015
700 1 _aSpies, K.
_923016
700 1 _aStaringer, C.
_923017
830 0 _aEuropean and international tax law and policy series ;
_v24.
_923018
830 0 _aWU Institute for Austrian and International Tax Law ;
_v24.
_923019
856 4 0 _3EBSCOhost
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