Review of International Commercial Tax by Peter Harris and David Oliver

Colby Mangels
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Abstract

Commercial transactions increasingly span multiple jurisdictions, responding to the needs of multinational corporations operating in the globalized environment of the post–Cold War economic reality. In response, tax laws both within and among leading commercial jurisdictions have added layers of complexity in recent decades, while also attempting to deal with highly specialized commercial structures and transactions. The result is the body of current international tax law that is renowned for its complexity and intricacy, often serving as the longest statute in many jurisdictions’ commercial regulatory structures.1 While tax law is an attempt at pragmatic solutions to the contemporary system of economic incentives, taxation statutes often represent the political, historical, and economic interests of the jurisdictions in which they operate. This amalgam of factors adds a further layer of miscomprehension to the current regime, where bilateral tax treaties, multinational model agreements, and supranational judicial structures (e.g. the European Court of Justice, or ECJ) all shape critical principles of how internationally active corporations and individuals navigate their transactional decisions. Because tax laws ultimately serve the real world interests of private enterprises and individuals, it is necessary for tax practitioners, students, and individuals engaged in transnational business to understand the framework in which these rules operate. Given that over 2,500 double tax treaties are currently in effect worldwide, international taxation issues are often complicated as much by the interplay of rules between a jurisdiction’s agreements with other countries as the rules active within its own borders.2 These tax treaties attempt to prevent double taxation of individuals and businesses that operate in multiple jurisdictions, often by either exempting or crediting taxes paid in the country where the income is derived (i.e. the source country) to taxes that are nominally
彼得·哈里斯和大卫·奥利弗的《国际商业税评论》
商业交易越来越多地跨越多个司法管辖区,以满足在冷战后经济现实的全球化环境中经营的跨国公司的需要。作为回应,近几十年来,主要商业管辖区内部和之间的税法都增加了复杂性,同时也试图处理高度专业化的商业结构和交易。其结果是,当前的国际税法体系以其复杂性和复杂性而闻名,在许多司法管辖区的商业监管结构中,它往往是最长的法规虽然税法是对当代经济激励制度的务实解决方案的尝试,但税收法规通常代表其运作所在司法管辖区的政治、历史和经济利益。这些因素的混合为当前的制度增加了更深一层的误解,其中双边税收协定,跨国示范协定和超国家司法结构(例如欧洲法院,或ECJ)都形成了国际活跃的公司和个人如何进行交易决策的关键原则。由于税法最终服务于私营企业和个人的现实世界利益,因此税务从业人员、学生和从事跨国业务的个人有必要了解这些规则运作的框架。鉴于目前全世界有2500多项双重征税协定在生效,一个司法管辖区与其他国家签订的协定之间的规则相互影响,就像在其境内实施的规则一样,往往使国际税收问题复杂化这些税收协定试图防止在多个司法管辖区经营的个人和企业的双重征税,通常是通过在收入来源国(即来源国)免除或抵扣名义上的税收
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