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Bulletin for International Taxation最新文献

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The Impact of the New Preamble on the Interpretation of Old and New Treaties and on the Policy of Abuse Prevention 新序言对新旧条约的解释和防止滥用政策的影响
Bulletin for International Taxation Pub Date : 2020-03-28 DOI: 10.59403/27b2zts
J. Schwarz
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引用次数: 1
The Relevance of BEPS Materials for Tax Treaty Interpretation BEPS 材料与税收协定解释的相关性
Bulletin for International Taxation Pub Date : 2020-03-27 DOI: 10.59403/1fq7h0g
J. Hattingh
{"title":"The Relevance of BEPS Materials for Tax Treaty Interpretation","authors":"J. Hattingh","doi":"10.59403/1fq7h0g","DOIUrl":"https://doi.org/10.59403/1fq7h0g","url":null,"abstract":"In this article, the author argues that the relevance of BEPS materials for tax treaty interpretation depends on which interpretive community is engaged. Some, but not all, frameworks for treaty interpretation by domestic courts, advisors and policymakers have shifted in the post-BEPS era. Selected questions of treaty interpretation are analysed with reference to the historical and current working methods of the OECD, as well as the plural nature of BEPS materials produced by the OECD, UN, IMF, etc.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Value Creation: A Guiding Light for the Interpretation of Tax Treaties? 价值创造：税收条约解释的指路明灯？
Bulletin for International Taxation Pub Date : 2020-03-26 DOI: 10.59403/30z1tcy
A. Martín Jiménez
{"title":"Value Creation: A Guiding Light for the Interpretation of Tax Treaties?","authors":"A. Martín Jiménez","doi":"10.59403/30z1tcy","DOIUrl":"https://doi.org/10.59403/30z1tcy","url":null,"abstract":"“Value creation” was introduced into OECD/G20 BEPS Actions and debates with an ambiguous and controversial meaning, which may not be compatible with tax treaties. This article explores the problems this principle creates in formulating a sound international tax policy and in the process of tax treaty interpretation and application.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 57","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Value Creation: A Dimming Lodestar for International Taxation? 价值创造：国际税收的曙光？
Bulletin for International Taxation Pub Date : 2020-03-25 DOI: 10.59403/3093ffe
R. Kysar
{"title":"Value Creation: A Dimming Lodestar for International Taxation?","authors":"R. Kysar","doi":"10.59403/3093ffe","DOIUrl":"https://doi.org/10.59403/3093ffe","url":null,"abstract":"The author, in this article, considers the possibly declining significance of the taxation of value creation in relation to international taxation, primarily as reflected in the OECD/G20 Base Erosion and Profit Shifting Project.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Multilateral Interpretation of the Multilateral Instrument (and Covered Tax Agreements)? 多边文书（和涵盖的税收协定）的多边解释？
Bulletin for International Taxation Pub Date : 2020-03-24 DOI: 10.59403/2jsrb4t
W. Haslehner
{"title":"A Multilateral Interpretation of the Multilateral Instrument (and Covered Tax Agreements)?","authors":"W. Haslehner","doi":"10.59403/2jsrb4t","DOIUrl":"https://doi.org/10.59403/2jsrb4t","url":null,"abstract":"This article considers the impact the advent of the OECD’s Multilateral Instrument will have on the interpretation of international tax rules.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221165","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Interpreting Tax Treaties in the Light of Reservations and Opt-Ins under the Multilateral Instrument 根据《多边文书》中的保留和选择不适用解释税务条约
Bulletin for International Taxation Pub Date : 2020-03-23 DOI: 10.59403/3swd2rw
N. Bravo
{"title":"Interpreting Tax Treaties in the Light of Reservations and Opt-Ins under the Multilateral Instrument","authors":"N. Bravo","doi":"10.59403/3swd2rw","DOIUrl":"https://doi.org/10.59403/3swd2rw","url":null,"abstract":"In this article, the author considers the implications for the interpretation of tax treaties of the reservations and options that are contained in the Multilateral Instrument. In this context, the author addresses and answers a number of specific questions relating to the interpretation of the Multilateral Instrument, Covered Tax Agreements and Non-Covered Tax Agreements.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"139 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The PPT in Post-BEPS Tax Treaty Law: It Is a GAAR but Just a GAAR! 后 BEPS 税务条约法中的 PPT：它是 GAAR，但只是 GAAR！
Bulletin for International Taxation Pub Date : 2020-03-22 DOI: 10.59403/136hxah
R. Danon
{"title":"The PPT in Post-BEPS Tax Treaty Law: It Is a GAAR but Just a GAAR!","authors":"R. Danon","doi":"10.59403/136hxah","DOIUrl":"https://doi.org/10.59403/136hxah","url":null,"abstract":"In this article, the author discusses the principal purpose test (PPT) included in article 29 of the OECD and UN Models (2017), arguing in particular that while the PPT certainly permits a purposive interpretation, it may not be used to build into tax treaty law additional requirements that were never intended. Finally, the author concludes by looking at the other side of the coin and wonders whether a comparable “PPT” should not regulate the performance by States of their treaty obligations.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
The Signalling Function of Article 29(9) of the OECD Model – The “Principal Purpose Test” 经合组织示范公约》第 29(9)条的信号功能--"主要目的测试
Bulletin for International Taxation Pub Date : 2020-03-21 DOI: 10.59403/3ndvejx
M. Lang
{"title":"The Signalling Function of Article 29(9) of the OECD Model – The “Principal Purpose Test”","authors":"M. Lang","doi":"10.59403/3ndvejx","DOIUrl":"https://doi.org/10.59403/3ndvejx","url":null,"abstract":"Article 29(9) of the OECD Model sets out the principal purpose test (PPT) according to the findings of the OECD/G20 Base Erosion and Profit Shifting Project. The PPT does not represent a legal basis for denying treaty benefits but merely emphasizes the necessity for purposive interpretation.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the “Saving Clause” 无限调整：关于转让定价、一般反避税和受控外国公司规则以及 "保留条款 "的一些思考
Bulletin for International Taxation Pub Date : 2020-03-20 DOI: 10.59403/2y8e7ev
G.W. Kofler, I. Verlinden
{"title":"Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the “Saving Clause”","authors":"G.W. Kofler, I. Verlinden","doi":"10.59403/2y8e7ev","DOIUrl":"https://doi.org/10.59403/2y8e7ev","url":null,"abstract":"In light of Actions 8-10 of the OECD/G20 BEPS Project, this article considers the interaction and increasing pressure points between transfer pricing and general anti-avoidance and controlled foreign company rules, and the effect of article 9 of the OECD Model in light of the saving clause in article 1(3).","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The 2017 Change to Article 3(2) of the OECD Model: Comments on Professor Alexander Rust’s Presentation 2017 年对《经合组织示范公约》第 3(2)条的修改：对亚历山大-鲁斯特教授演讲的评论
Bulletin for International Taxation Pub Date : 2020-03-19 DOI: 10.59403/3crn35f
J. Sasseville
{"title":"The 2017 Change to Article 3(2) of the OECD Model: Comments on Professor Alexander Rust’s Presentation","authors":"J. Sasseville","doi":"10.59403/3crn35f","DOIUrl":"https://doi.org/10.59403/3crn35f","url":null,"abstract":"In this article, the author provides comments on a presentation made by Professor Alexander Rust regarding the change made in 2017 to Article 3(2) of the OECD Model that provides that a domestic law meaning shall not be given to an undefined treaty term whose meaning has been agreed to through the mutual agreement procedure.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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