The History of Double Taxation Conventions in the Pre-BEPS Era. (Record no. 27204)
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| control field | EBC6631189 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724115127.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
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| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
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| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2021 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087226701 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087226688 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6631189 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6631189 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1260348584 |
| 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 .H578 2021 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.0526 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lang, Michael. |
| 245 14 - TITLE STATEMENT | |
| Title | The History of Double Taxation Conventions in the Pre-BEPS Era. |
| 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 | 2021. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2021. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (1005 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 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 8.1.3.2.4. Nature of double tax conventions. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 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 | Tax administration and procedure-History-Europe. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double taxation-History-Europe. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Reimer, Ekkehart. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Lang, Michael |
| Title | The History of Double Taxation Conventions in the Pre-BEPS Era |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2021 |
| International Standard Book Number | 9789087226688 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6631189">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6631189</a> |
| Public note | Click to View |
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