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Bulletin for International Taxation最新文献

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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
Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan 根据经合组织/G20 税基侵蚀和利润转移行动计划解释欧洲法律
Bulletin for International Taxation Pub Date : 2020-03-18 DOI: 10.59403/3202szr
W. Schön
{"title":"Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan","authors":"W. Schön","doi":"10.59403/3202szr","DOIUrl":"https://doi.org/10.59403/3202szr","url":null,"abstract":"European law plays a major role in implementing the OECD/G20 BEPS Action Plan. This role influences the interpretation of primary and secondary European law, which the author concludes is not easy to defend as the fiscal purpose of the BEPS actions conflicts with the liberating forces of the European Union’s Internal Market.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 41","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221893","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 Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World 后 BEPS 时代和数字化世界中国内反避税规则与税收协定的相互作用
Bulletin for International Taxation Pub Date : 2020-03-17 DOI: 10.59403/3safqvc
V. Chand, C. Elliffe
{"title":"The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World","authors":"V. Chand, C. Elliffe","doi":"10.59403/3safqvc","DOIUrl":"https://doi.org/10.59403/3safqvc","url":null,"abstract":"In its analysis, this article distinguishes between domestic anti-avoidance rules that counteract treaty abuse and those that thwart abuse of domestic law. The authors conclude that conflicts could arise with tax treaties. States should employ a provision that authorizes the application of these rules to prevent this situation arising.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141222095","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: 10
The Concept of Value Creation: Is It Relevant for the Allocation of Taxing Rights? 价值创造的概念：它与征税权的分配相关吗？
Bulletin for International Taxation Pub Date : 2020-03-02 DOI: 10.59403/1g3p4gm
R.R. Das
{"title":"The Concept of Value Creation: Is It Relevant for the Allocation of Taxing Rights?","authors":"R.R. Das","doi":"10.59403/1g3p4gm","DOIUrl":"https://doi.org/10.59403/1g3p4gm","url":null,"abstract":"The author, a member of the Inclusive Framework Steering Group which is engaged in discussion on the allocation of taxing rights, argues that value creation has not been and should never be the basis of such an allocation. He also urges developing countries to be careful in endorsing the concept.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"77 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141225410","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 OECD/G20 Base Erosion and Profit Shifting (BEPS) Initiative and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS 经合组织/二十国集团税基侵蚀和利润转移（BEPS）倡议和实施税收协定相关措施以防止BEPS的多边公约
Bulletin for International Taxation Pub Date : 2017-10-02 DOI: 10.59403/1qb56x3
A. Berbari
{"title":"The OECD/G20 Base Erosion and Profit Shifting (BEPS) Initiative and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS","authors":"A. Berbari","doi":"10.59403/1qb56x3","DOIUrl":"https://doi.org/10.59403/1qb56x3","url":null,"abstract":"In this article, the author considers the implications of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “MLI”) for the OECD/G20 Base Erosion and Profit Shifting initiative in general, and specifically of the United States not signing the MLI.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"71 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2017-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147917920","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
Pension from World Bank Staff Retirement Plan Tax Exempt in United Kingdom under the United Kingdom-United States Income Tax Treaty (2001) 世界银行工作人员退休计划的退休金根据英国-美国所得税协定在英国免税（2001年）
Bulletin for International Taxation Pub Date : 2016-03-15 DOI: 10.59403/231h9gm
B. Cleave
{"title":"Pension from World Bank Staff Retirement Plan Tax Exempt in United Kingdom under the United Kingdom-United States Income Tax Treaty (2001)","authors":"B. Cleave","doi":"10.59403/231h9gm","DOIUrl":"https://doi.org/10.59403/231h9gm","url":null,"abstract":"In this article, the author analyses the recent UK tax case of Michael Macklin (2015) in which the Upper Tribunal held that a pension derived from the World Bank Staff Retirement Plan by a UK resident was exempt from tax in the United Kingdom because that Plan was established in, and generally exempt from income taxation in, the United States for the purposes of the United Kingdom-United States Income Tax Treaty (2001).","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"70 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147891870","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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