A Multilateral Instrument for Updating the Tax Treaty Network. (Record no. 17565)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 08768nam a22004813i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6176402 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114210.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2020 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087225919 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087225902 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6176402 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6176402 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1151193065 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4475 |
| Item number | .B738 2020 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 341.48399999999998 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bravo, Nathalie. |
| 245 12 - TITLE STATEMENT | |
| Title | A Multilateral Instrument for Updating the Tax Treaty Network. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2020. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (365 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | IBFD Doctoral Series ; |
| Volume/sequential designation | v.52 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- IBFD Doctoral Series -- Title -- Copyright -- Preface -- Abbreviations -- Introduction -- Chapter 1: Tax Treaties for the Avoidance of Double Taxation on Income and Capital -- 1.1. Introduction -- 1.2. Sovereignty of the states and their legal capacity to conclude tax treaties -- 1.3. Reasons for adopting sets of bilateral tax treaties instead of a worldwide multilateral tax treaty -- 1.3.1. The work of the League of Nations -- 1.3.2. The work of the OEEC, nowadays the OECD -- 1.4. Regional multilateral tax treaties -- 1.4.1. The regime for the avoidance of double taxation and the prevention of fiscal evasion among the member countries of the Andean Community -- 1.4.2. Convention between the Nordic Countries for the Avoidance of Double Taxation -- 1.4.3. The CARICOM Agreement -- 1.4.4. Rules for the Avoidance of Double Taxation and for Assistance in Tax Matters among the Member States of the West African Economic and Monetary Union -- 1.4.5. Common characteristics of the regional multilateral tax treaties -- 1.4.6. Advantages and disadvantages of regional multilateral tax treaties over bilateral tax treaties -- 1.5. Possibility to modify existing bilateral and regional multilateral tax treaties through a worldwide multilateral instrument -- 1.5.1. The Vienna Convention on the Law of Treaties -- 1.5.2. Proposals of scholars for modifying tax treaties within a multilateral framework -- 1.6. BEPS and the revival of the impetus for the conclusion of a multilateral tax agreement -- 1.7. Conclusions -- Chapter 2: The Concept behind the Multilateral Instrument -- 2.1. Introduction -- 2.2. The Multilateral Instrument builds on the current tax treaty network -- 2.3. Definition of Covered Tax Agreements -- 2.4. The Multilateral Instrument does not change the bilateral and reciprocal nature of the tax treaty network. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 2.5. The parties to the Multilateral Instrument share a collective interest -- 2.6. The structure of the Multilateral Instrument and of its substantive provisions -- 2.6.1. The structure of the Multilateral Instrument -- 2.6.2. Structure of the substantive provisions of the Multilateral Instrument -- 2.7. Conclusions -- Chapter 3: The Relationship between the Provisions of the Multilateral Instrument and the Provisions of the Covered Tax Agreements -- 3.1. Introduction -- 3.2. Accumulation or conflict of treaty provisions -- 3.3. Treaty provisions and principles of international law as rules to resolve conflicts of treaty provisions -- 3.3.1. Compatibility clauses -- 3.3.2. Lex posterior principle -- 3.3.3. Lex specialis principle -- 3.4. The provisions of the Multilateral Instrument and the Covered Tax Agreements may accumulate or conflict -- 3.5. The approach adopted in the Multilateral Instrument -- 3.5.1. Compatibility clauses -- 3.5.1.1. Structure of the compatibility clauses -- 3.5.1.2. Description of the provisions of the Covered Tax Agreements -- 3.5.1.3. Effects of the compatibility clauses -- 3.5.1.3.1. In place of -- 3.5.1.3.2. Applies to/modifies -- 3.5.1.3.3. In the absence of -- 3.5.1.3.4. In place of or in the absence of -- 3.5.1.4. The lex posterior principle and the Multilateral Instrument -- 3.5.2. Notification clauses -- 3.5.2.1. Effects of the notification clauses -- 3.5.2.2. Procedural rules concerning notifications -- 3.6. Lex specialis principle and the Multilateral Instrument -- 3.7. Relationship with future tax treaties -- 3.8. Conclusions -- Chapter 4: Flexibility in the Multilateral Instrument -- 4.1. Introduction -- 4.2. Why flexibility in the Multilateral Instrument is important -- 4.3. Opting-in mechanisms -- 4.3.1. Meaning of opting-in mechanisms -- 4.3.2. List of Covered Tax Agreements. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 4.3.3. Opting-in mechanisms in the Multilateral Instrument -- 4.3.4. Effects of opting-in mechanisms in the Multilateral Instrument -- 4.4. Alternative provisions -- 4.4.1. Meaning of alternative provisions -- 4.4.2. Alternative provisions in the Multilateral Instrument -- 4.4.3. Effects of the alternative provisions in the Multilateral Instrument -- 4.5. Opting-out mechanisms: Reservations -- 4.5.1. Meaning and legal effects of reservations -- 4.5.2. Meaning and legal effects of objections to reservations -- 4.5.3. Residual rules on reservations and objections provided in the Vienna Convention -- 4.6. Approach to reservations adopted in the Multilateral Instrument -- 4.6.1. Closed list of permitted reservations except for the scope of the mandatory binding arbitration procedure -- 4.6.2. Effects of the reservations in the Multilateral Instrument -- 4.6.2.1. Reservations are reciprocal -- 4.6.2.2. Notification of the provisions of Covered Tax Agreements under the scope of a reservation based on objectively defined characteristics -- 4.6.2.3. Reservations apply to all the Covered Tax Agreements of a reserving party unless the Multilateral Instrument provides otherwise -- 4.6.3. Procedural rules of the Multilateral Instrument concerning reservations and objections -- 4.7. Interaction between the different mechanisms that create flexibility and between those mechanisms and the compatibility and notification clauses -- 4.8. Conclusions -- Chapter 5: Future Changes to the Covered Tax Agreements and to the Multilateral Instrument -- 5.1. Introduction -- 5.2. Modification of the provisions of the Covered Tax Agreements and the provisions of the Multilateral Instrument -- 5.3. Modifications of the provisions of the Covered Tax Agreements -- 5.3.1. Withdrawal of reservations -- 5.3.1.1. Residual rules provided for in the Vienna Convention. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 5.3.1.2. Withdrawal or replacement of reservations under the Multilateral Instrument -- 5.3.2. Withdrawal of opt-ins and withdrawal or replacement of alternative provisions under the Multilateral Instrument -- 5.3.3. Amendment of the provisions of the Covered Tax Agreements not modified through the Multilateral Instrument -- 5.4. Modifications of the provisions of the Multilateral Instrument -- 5.4.1. Interpretation of article 30 of the Multilateral Instrument with regard to the provisions of Covered Tax Agreements already modified through the Instrument -- 5.4.2. Are there grounds for an alternative interpretation of article 30 of the Multilateral Instrument? -- 5.4.3. Notifications of subsequent modifications -- 5.5. Amendment of the Multilateral Instrument -- 5.5.1. Amendment procedure provided in article 33 of the Multilateral Instrument -- 5.5.2. Alternative amendment procedures for multilateral treaties -- 5.6. Withdrawal from and termination of the Multilateral Instrument or the Covered Tax Agreements -- 5.6.1. Withdrawal from the Multilateral Instrument -- 5.6.2. Termination of the Multilateral Instrument -- 5.6.3. Termination of a Covered Tax Agreement -- 5.7. Conclusions -- Conclusions -- References -- Other Titles in the IBFD Doctoral Series. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | A precise and in-depth analysis of the Multilateral Instrument and of how it impacts the tax treaty network by implementing the treaty-related BEPS measures. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double taxation-Treaties. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Bravo, Nathalie |
| Title | A Multilateral Instrument for Updating the Tax Treaty Network |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2020 |
| International Standard Book Number | 9789087225902 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | IBFD Doctoral Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176402">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176402</a> |
| Public note | Click to View |
No items available.