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The History of Double Taxation Conventions in the Pre-BEPS Era.

By: Contributor(s): Material type: TextTextPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2021Copyright date: ©2021Edition: 1st edDescription: 1 online resource (1005 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087226701
Subject(s): Genre/Form: Additional physical formats: Print version:: The History of Double Taxation Conventions in the Pre-BEPS EraDDC classification:
  • 343.0526
LOC classification:
  • K4475 .H578 2021
Online resources:
Contents:
Cover -- Title -- Copyright -- Table of Contents -- Preface -- List of Abbreviations -- Part 1 Cross-Cutting Analyses -- Chapter 1 Some Observations on the Transition from Tax Statehood to International Taxation -- 1.1. Introduction -- 1.2. From national tax state to international taxation order -- 1.2.1. Tax statehood and the coordination of tax powers -- 1.2.2. Between taxation concepts and national tax interests: The efforts for a uniform allocation of tax powers 1919-1925 -- 1.2.3. International tax law and the reality of political compromise -- 1.3. The impact of bilateral solutions: The case of the US/UK Convention 1945 -- 1.4. Concluding remark -- Chapter 2 Writing Tax Treaty History -- 2.1. Introduction -- 2.2. How? -- 2.2.1. Publications of international organizations -- 2.2.2. Archives of international organizations -- 2.2.3. Treaty practice -- 2.2.4. Country tax history -- 2.2.5. Significant persons -- 2.2.6. Language and legal culture -- 2.3. Why? -- 2.3.1. Applying the law -- 2.3.2. Developing tax policy -- 2.3.3. Matching with theories -- 2.3.4. Historiography -- Chapter 3 The Definition of Company Residence in Early UK Tax Treaties and Its Influence on the OECD Model -- 3.1. Introduction -- 3.2. The standard UK treaty provision -- 3.3. The earliest UK treaty definition of company residence -- 3.4. The 1926 Irish Agreement -- 3.5. The state of case law at the time of the Irish Agreement -- 3.6. The Irish Agreement: Later history -- 3.7. Treaties exempting agency profits -- 3.8. The Codification Committee Report of 1936 -- 3.9. The corporate residence definition in the UK's earliest comprehensive tax treaties -- 3.10. Modification of the residence definition in some treaties -- 3.11. Uncertainty about the meaning of limb 2 -- 3.12. Limb 2 is found to have been unnecessary -- 3.13. Conclusion -- 3.14. Postscript.
Part 2 Early Continental European Treaty Experience -- Chapter 4 The History of Austria's Double Tax Conventions -- 4.1. The national experience -- 4.1.1. Early tax treaties -- 4.1.2. Periods/stages and goals of tax treaty policies -- 4.1.2.1. Pre-war period (until 1914) -- 4.1.2.2. Interwar period -- 4.1.2.3. Post-war period -- 4.1.3. The background: Economic implications -- 4.1.4. Unilateral measures for the avoidance of double taxation -- 4.2. Inter-country influence -- 4.3. Impact on and of international institutions and organizations -- 4.4. Appendix: Austrian tax treaty network -- Chapter 5 The History of Germany's Double Tax Conventions -- 5.1. The national experience -- 5.1.1. Early tax treaties -- 5.1.1.1. The progress until the First World War -- 5.1.1.1.1. Economic background -- 5.1.1.1.2. The procedure -- 5.1.1.1.3. Contents of the early DTCs -- 5.1.1.2. The progress between 1919 and 1945 -- 5.1.1.2.1. Economic background -- 5.1.1.2.2. Conclusion of a DTC -- 5.1.1.2.2.1. Initiative to conclude a DTC -- 5.1.1.2.2.2. Procedure to conclude a DTC -- 5.1.1.2.2.3. Negotiation and model convention -- 5.1.1.2.3. Contents of the DTCs -- 5.1.1.2.3.1. Principle of nationality -- 5.1.1.2.3.2. Taxes covered by the DTCs -- 5.1.1.2.3.3. Several collision rules -- 5.1.1.2.3.4. Relationship between residence and source principle -- 5.1.1.2.3.5. Further provisions -- 5.1.2. Periods and goals of tax treaty policy -- 5.1.2.1. Stages/periods of the German DTCs -- 5.1.2.2. National model convention -- 5.1.2.3. Changes in Germany's DTC policy -- 5.1.2.4. Current tendency of development -- 5.1.3. The background: Economic implications -- 5.1.3.1. Process of negotiation and conclusion -- 5.1.3.2. Field of application of DTCs within a multilevel system -- 5.1.3.3. Participation of the parliament -- 5.1.3.4. Influence of trade associations on Germany's DTC policy.
5.1.3.5. Consideration of domestic amendments and changing business conditions -- 5.1.4. Unilateral measures for the avoidance of double taxation -- 5.1.4.1. Current legal situation -- 5.1.4.1.1. Resident taxpayers -- 5.1.4.1.2. Non-resident taxpayers -- 5.1.4.2. Relationship between unilateral measures and DTCs -- 5.1.4.2.1. The DTC as a basic necessity -- 5.1.4.2.2. Application of unilateral measures beside DTCs -- 5.1.4.2.3. Changes over the years -- 5.2. Inter-country influence -- 5.2.1. Implementation of Germany's policy on DTCs -- 5.2.2. Give-and-take (compromises) -- 5.2.3. Influences of other states' ideas -- 5.3. Impact on and of international institutions and organizations -- 5.3.1. The influence of bilateral tax treaties on model tax conventions -- 5.3.2. The influence of model tax conventions on bilateral tax treaties -- 5.3.2.1. Correspondences of German DTCs with model tax conventions -- 5.3.2.2. Discrepancies of German DTCs from the OECD Model Convention -- 5.3.2.2.1. DTCs with industrial countries -- 5.3.2.2.1.1. The treatment of partnerships -- 5.3.2.2.1.2. The definition of "permanent establishment" and the method of determination of profits -- 5.3.2.2.1.3. The method: Art. 23A or 23B OECD Model Convention? -- 5.3.2.2.2. DTCs with developing countries -- 5.3.2.2.3. DTCs with planned economy countries (former Eastern bloc) -- 5.3.2.2.4. DTCs with flat-tax countries -- 5.3.2.3. Changes over the years -- Chapter 6 The History of Swiss Double Tax Conventions -- 6.1. The national experience -- 6.1.1. Early tax treaties -- 6.1.1.1. Germany -- 6.1.1.2. United Kingdom -- 6.1.1.3. France -- 6.1.1.4. Hungary -- 6.1.2. Periods/stages and goals of tax treaty policies -- 6.1.3. The background: Economic and political implications -- 6.1.3.1. DTCs within the Confederation -- 6.1.3.2. Process of negotiations -- 6.1.3.3. Political influence.
6.1.3.4. Influence of non-political actors -- 6.1.3.5. Priorities concerning the content of DTCs -- 6.1.3.6. Business conditions -- 6.1.4. Unilateral measures for the avoidance of double taxation -- 6.2. Inter-country influence -- 6.2.1. Successes and failures of negotiators -- 6.2.2. Compromises and special conditions -- 6.2.3. Adoptions from and influences of other states -- 6.3. Impact on and of international institutions and organizations -- 6.3.1. The influence of bilateral tax treaties on model tax conventions -- 6.3.2. The influence of model tax conventions on bilateral tax treaties -- 6.4. Timeline of Swiss DTCs -- Chapter 7 The History of Hungarian Double Tax Conventions -- 7.1. The national experience -- 7.1.1. Early tax treaties -- 7.1.2. Periods of tax treaty policy in Hungary -- 7.1.3. The background of tax treaties -- 7.2. Inter-country influence -- 7.3. International institutions and organizations and Hungary's tax treaties -- 7.3.1. The influence of bilateral tax treaties on model tax conventions -- 7.3.2. The influence of model tax conventions on bilateral tax treaties -- Chapter 8 The History of Dutch Double Tax Conventions -- 8.1. The national experience -- 8.1.1. Early tax treaties -- 8.1.1.1. Types of conventions -- 8.1.1.1.1. Conventions preventing double taxation for ships and/or aircraft -- 8.1.1.1.2. Conventions preventing double taxation on income (and capital) -- 8.1.1.1.3. Succession conventions -- 8.1.1.1.4. Exchange of information -- 8.1.1.2. Reasons for the introduction of these early treaties -- 8.1.1.2.1. Conventions preventing double taxation on income (and capital) derived by shipping and airline companies and general conventions -- 8.1.1.2.2. Succession conventions -- 8.1.1.2.3. Exchange of information -- 8.1.1.3. Structure of the first DTCs.
8.1.1.3.1. Conventions preventing double taxation for ships and/or aircraft -- 8.1.1.3.2. Conventions preventing double taxation on income (and capital) -- 8.1.1.3.3. Succession conventions -- 8.1.2. Periods/stages and goals of tax treaty policies -- 8.1.2.1. Conventions preventing double taxation on income and capital -- 8.1.2.1.1. Treaties in the early years after the war -- 8.1.2.1.1.1. Treaties concluded -- 8.1.2.1.1.2. Reasons for introduction -- 8.1.2.1.1.3. Structure -- 8.1.2.1.2. Treaties based on the 1963 OECD Model Convention -- 8.1.2.1.2.1. Treaties concluded -- 8.1.2.1.2.2. Reasons for introduction -- 8.1.2.1.2.3. Structure -- 8.1.2.1.3. Treaties concluded by the Netherlands in the period late 1970s to mid-1980s -- 8.1.2.1.3.1. Treaties concluded -- 8.1.2.1.3.2. Reasons for introduction -- 8.1.2.1.3.3. Structure -- 8.1.2.1.4. The period mid-1980s to late 1990s -- 8.1.2.1.4.1. Treaties concluded -- 8.1.2.1.4.2. Reasons for introduction -- 8.1.2.1.4.3. Structure -- 8.1.2.2. Inheritance tax conventions -- 8.1.2.2.1. Periods/stages and goals of inheritance tax treaty policies -- 8.1.2.2.1.1. Introduction -- 8.1.2.2.1.2. Reasons for concluding the conventions -- 8.1.2.2.1.3. Goals aimed for by the Netherlands -- 8.1.2.2.2. Model conventions -- 8.1.2.3. Tax information exchange agreements -- 8.1.2.3.1. Exchange of information articles in conventions on double taxation concluded by the Netherlands -- 8.1.2.3.2. Specific tax information exchange agreements -- 8.1.2.3.2.1. Agreements concluded with tax-haven countries -- 8.1.2.3.2.2. Agreements concluded with non-tax-haven countries -- 8.1.2.3.2.3. Recent developments -- 8.1.3. Background: Economic implications -- 8.1.3.1. Level -- 8.1.3.2. Completion of double tax conventions in the Netherlands -- 8.1.3.2.1. Negotiations -- 8.1.3.2.2. Signing -- 8.1.3.2.3. Approval.
8.1.3.2.4. Nature of double tax conventions.
Summary: This book analyses the evolution of tax treaties practices from the early days of the history of international taxation until the beginning of the BEPS era.
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Cover -- Title -- Copyright -- Table of Contents -- Preface -- List of Abbreviations -- Part 1 Cross-Cutting Analyses -- Chapter 1 Some Observations on the Transition from Tax Statehood to International Taxation -- 1.1. Introduction -- 1.2. From national tax state to international taxation order -- 1.2.1. Tax statehood and the coordination of tax powers -- 1.2.2. Between taxation concepts and national tax interests: The efforts for a uniform allocation of tax powers 1919-1925 -- 1.2.3. International tax law and the reality of political compromise -- 1.3. The impact of bilateral solutions: The case of the US/UK Convention 1945 -- 1.4. Concluding remark -- Chapter 2 Writing Tax Treaty History -- 2.1. Introduction -- 2.2. How? -- 2.2.1. Publications of international organizations -- 2.2.2. Archives of international organizations -- 2.2.3. Treaty practice -- 2.2.4. Country tax history -- 2.2.5. Significant persons -- 2.2.6. Language and legal culture -- 2.3. Why? -- 2.3.1. Applying the law -- 2.3.2. Developing tax policy -- 2.3.3. Matching with theories -- 2.3.4. Historiography -- Chapter 3 The Definition of Company Residence in Early UK Tax Treaties and Its Influence on the OECD Model -- 3.1. Introduction -- 3.2. The standard UK treaty provision -- 3.3. The earliest UK treaty definition of company residence -- 3.4. The 1926 Irish Agreement -- 3.5. The state of case law at the time of the Irish Agreement -- 3.6. The Irish Agreement: Later history -- 3.7. Treaties exempting agency profits -- 3.8. The Codification Committee Report of 1936 -- 3.9. The corporate residence definition in the UK's earliest comprehensive tax treaties -- 3.10. Modification of the residence definition in some treaties -- 3.11. Uncertainty about the meaning of limb 2 -- 3.12. Limb 2 is found to have been unnecessary -- 3.13. Conclusion -- 3.14. Postscript.

Part 2 Early Continental European Treaty Experience -- Chapter 4 The History of Austria's Double Tax Conventions -- 4.1. The national experience -- 4.1.1. Early tax treaties -- 4.1.2. Periods/stages and goals of tax treaty policies -- 4.1.2.1. Pre-war period (until 1914) -- 4.1.2.2. Interwar period -- 4.1.2.3. Post-war period -- 4.1.3. The background: Economic implications -- 4.1.4. Unilateral measures for the avoidance of double taxation -- 4.2. Inter-country influence -- 4.3. Impact on and of international institutions and organizations -- 4.4. Appendix: Austrian tax treaty network -- Chapter 5 The History of Germany's Double Tax Conventions -- 5.1. The national experience -- 5.1.1. Early tax treaties -- 5.1.1.1. The progress until the First World War -- 5.1.1.1.1. Economic background -- 5.1.1.1.2. The procedure -- 5.1.1.1.3. Contents of the early DTCs -- 5.1.1.2. The progress between 1919 and 1945 -- 5.1.1.2.1. Economic background -- 5.1.1.2.2. Conclusion of a DTC -- 5.1.1.2.2.1. Initiative to conclude a DTC -- 5.1.1.2.2.2. Procedure to conclude a DTC -- 5.1.1.2.2.3. Negotiation and model convention -- 5.1.1.2.3. Contents of the DTCs -- 5.1.1.2.3.1. Principle of nationality -- 5.1.1.2.3.2. Taxes covered by the DTCs -- 5.1.1.2.3.3. Several collision rules -- 5.1.1.2.3.4. Relationship between residence and source principle -- 5.1.1.2.3.5. Further provisions -- 5.1.2. Periods and goals of tax treaty policy -- 5.1.2.1. Stages/periods of the German DTCs -- 5.1.2.2. National model convention -- 5.1.2.3. Changes in Germany's DTC policy -- 5.1.2.4. Current tendency of development -- 5.1.3. The background: Economic implications -- 5.1.3.1. Process of negotiation and conclusion -- 5.1.3.2. Field of application of DTCs within a multilevel system -- 5.1.3.3. Participation of the parliament -- 5.1.3.4. Influence of trade associations on Germany's DTC policy.

5.1.3.5. Consideration of domestic amendments and changing business conditions -- 5.1.4. Unilateral measures for the avoidance of double taxation -- 5.1.4.1. Current legal situation -- 5.1.4.1.1. Resident taxpayers -- 5.1.4.1.2. Non-resident taxpayers -- 5.1.4.2. Relationship between unilateral measures and DTCs -- 5.1.4.2.1. The DTC as a basic necessity -- 5.1.4.2.2. Application of unilateral measures beside DTCs -- 5.1.4.2.3. Changes over the years -- 5.2. Inter-country influence -- 5.2.1. Implementation of Germany's policy on DTCs -- 5.2.2. Give-and-take (compromises) -- 5.2.3. Influences of other states' ideas -- 5.3. Impact on and of international institutions and organizations -- 5.3.1. The influence of bilateral tax treaties on model tax conventions -- 5.3.2. The influence of model tax conventions on bilateral tax treaties -- 5.3.2.1. Correspondences of German DTCs with model tax conventions -- 5.3.2.2. Discrepancies of German DTCs from the OECD Model Convention -- 5.3.2.2.1. DTCs with industrial countries -- 5.3.2.2.1.1. The treatment of partnerships -- 5.3.2.2.1.2. The definition of "permanent establishment" and the method of determination of profits -- 5.3.2.2.1.3. The method: Art. 23A or 23B OECD Model Convention? -- 5.3.2.2.2. DTCs with developing countries -- 5.3.2.2.3. DTCs with planned economy countries (former Eastern bloc) -- 5.3.2.2.4. DTCs with flat-tax countries -- 5.3.2.3. Changes over the years -- Chapter 6 The History of Swiss Double Tax Conventions -- 6.1. The national experience -- 6.1.1. Early tax treaties -- 6.1.1.1. Germany -- 6.1.1.2. United Kingdom -- 6.1.1.3. France -- 6.1.1.4. Hungary -- 6.1.2. Periods/stages and goals of tax treaty policies -- 6.1.3. The background: Economic and political implications -- 6.1.3.1. DTCs within the Confederation -- 6.1.3.2. Process of negotiations -- 6.1.3.3. Political influence.

6.1.3.4. Influence of non-political actors -- 6.1.3.5. Priorities concerning the content of DTCs -- 6.1.3.6. Business conditions -- 6.1.4. Unilateral measures for the avoidance of double taxation -- 6.2. Inter-country influence -- 6.2.1. Successes and failures of negotiators -- 6.2.2. Compromises and special conditions -- 6.2.3. Adoptions from and influences of other states -- 6.3. Impact on and of international institutions and organizations -- 6.3.1. The influence of bilateral tax treaties on model tax conventions -- 6.3.2. The influence of model tax conventions on bilateral tax treaties -- 6.4. Timeline of Swiss DTCs -- Chapter 7 The History of Hungarian Double Tax Conventions -- 7.1. The national experience -- 7.1.1. Early tax treaties -- 7.1.2. Periods of tax treaty policy in Hungary -- 7.1.3. The background of tax treaties -- 7.2. Inter-country influence -- 7.3. International institutions and organizations and Hungary's tax treaties -- 7.3.1. The influence of bilateral tax treaties on model tax conventions -- 7.3.2. The influence of model tax conventions on bilateral tax treaties -- Chapter 8 The History of Dutch Double Tax Conventions -- 8.1. The national experience -- 8.1.1. Early tax treaties -- 8.1.1.1. Types of conventions -- 8.1.1.1.1. Conventions preventing double taxation for ships and/or aircraft -- 8.1.1.1.2. Conventions preventing double taxation on income (and capital) -- 8.1.1.1.3. Succession conventions -- 8.1.1.1.4. Exchange of information -- 8.1.1.2. Reasons for the introduction of these early treaties -- 8.1.1.2.1. Conventions preventing double taxation on income (and capital) derived by shipping and airline companies and general conventions -- 8.1.1.2.2. Succession conventions -- 8.1.1.2.3. Exchange of information -- 8.1.1.3. Structure of the first DTCs.

8.1.1.3.1. Conventions preventing double taxation for ships and/or aircraft -- 8.1.1.3.2. Conventions preventing double taxation on income (and capital) -- 8.1.1.3.3. Succession conventions -- 8.1.2. Periods/stages and goals of tax treaty policies -- 8.1.2.1. Conventions preventing double taxation on income and capital -- 8.1.2.1.1. Treaties in the early years after the war -- 8.1.2.1.1.1. Treaties concluded -- 8.1.2.1.1.2. Reasons for introduction -- 8.1.2.1.1.3. Structure -- 8.1.2.1.2. Treaties based on the 1963 OECD Model Convention -- 8.1.2.1.2.1. Treaties concluded -- 8.1.2.1.2.2. Reasons for introduction -- 8.1.2.1.2.3. Structure -- 8.1.2.1.3. Treaties concluded by the Netherlands in the period late 1970s to mid-1980s -- 8.1.2.1.3.1. Treaties concluded -- 8.1.2.1.3.2. Reasons for introduction -- 8.1.2.1.3.3. Structure -- 8.1.2.1.4. The period mid-1980s to late 1990s -- 8.1.2.1.4.1. Treaties concluded -- 8.1.2.1.4.2. Reasons for introduction -- 8.1.2.1.4.3. Structure -- 8.1.2.2. Inheritance tax conventions -- 8.1.2.2.1. Periods/stages and goals of inheritance tax treaty policies -- 8.1.2.2.1.1. Introduction -- 8.1.2.2.1.2. Reasons for concluding the conventions -- 8.1.2.2.1.3. Goals aimed for by the Netherlands -- 8.1.2.2.2. Model conventions -- 8.1.2.3. Tax information exchange agreements -- 8.1.2.3.1. Exchange of information articles in conventions on double taxation concluded by the Netherlands -- 8.1.2.3.2. Specific tax information exchange agreements -- 8.1.2.3.2.1. Agreements concluded with tax-haven countries -- 8.1.2.3.2.2. Agreements concluded with non-tax-haven countries -- 8.1.2.3.2.3. Recent developments -- 8.1.3. Background: Economic implications -- 8.1.3.1. Level -- 8.1.3.2. Completion of double tax conventions in the Netherlands -- 8.1.3.2.1. Negotiations -- 8.1.3.2.2. Signing -- 8.1.3.2.3. Approval.

8.1.3.2.4. Nature of double tax conventions.

This book analyses the evolution of tax treaties practices from the early days of the history of international taxation until the beginning of the BEPS era.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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