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Tax treaty entitlement / editors Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer

Conference Author
Viennese Symposium on International Tax Law (25th : 2018 : Wirtschaftsuniversität Wien)
Published
Amsterdam : IBFD, [2019]
Physical Description
1 online resource (xiii, 279 pages).
Additional Creators
Lang, Michael, 1965-, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, and Staringer, Claus
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Series
Language Note
English.
Contents
The relevance of the preamble for treaty entitlement / Clare (Xue) Peng, Joseph Schuch -- The application of the principal purpose test under tax treaties / Svitlana Buriak -- Limitation on benefits clauses : limiting the entitlement to treaty benefits / Lisa Ramharter, Rita Szudoczky -- The beneficial ownership test / Florian Navisotschnigg -- Resident persons according to article 1(1) of the OECD Model / Claus Staringer, Desiree Auer -- Dual residence and treaty entitlement of individuals / Karol Dziwiński -- Dual residence for non-individuals / Peter Bräumann -- Tax treaty entitlement and hybrid entities : article 1(2) and article 1(3) of the OECD Model (2017) / Jean-Philippe Van West -- Entitlement to protection against discriminatory taxation / Pasquale Pistone, Clement Migai -- Personal scope of the mutual agreement procedure and arbitration provisions, and the mutual assistance provisions / Sriram Govind.
Summary
"The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true now that the OECD has introduced a number of new provisions regarding the entitlement to tax treaties into its Model Convention as part of the BEPS Project."--Page four of cover
Subject(s)
Genre(s)
ISBN
9789087225063 (electronic bk.)
9087225067 (electronic bk.)
9789087225070 (eBook, ePub)
9087225075 (eBook, ePub)
9789087225056
9087225059
9087225075
9087225067
Note
At head of title on cover: WU Institute for Austrian and International Tax Law.
Bibliography Note
Includes bibliographical references.
View MARC record | catkey: 43292190