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Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax Treaties.

By: Material type: TextTextSeries: EC and International Tax Law SeriesPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2017Copyright date: ©2017Edition: 1st edDescription: 1 online resource (656 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087224042
Subject(s): Genre/Form: Additional physical formats: Print version:: Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax TreatiesDDC classification:
  • 343.04
LOC classification:
  • K4474.8 .M357 2017
Online resources:
Contents:
Intro -- Title Page -- Copyright Page -- Table of Contents -- Acknowledgements -- Foreword -- Part One: Shipping and Air Transport under Domestic Law -- Chapter 1: Direct Taxation of Air Transport Activities -- 1.1. Key challenge regarding taxation of international air transport activities -- 1.2. Categorization of income -- 1.3. Taxation of the income -- 1.4. Cross-border aspects -- 1.4.1. Resident taxpayers -- 1.4.1.1. General observations -- 1.4.1.2. Concept of residence -- 1.4.1.3. Domestic solution of double taxation of resident enterprises -- 1.4.2. Non-resident taxpayers -- 1.4.2.1. General observations -- 1.4.2.2. The relevance of permanent establishments -- 1.4.2.3. Reciprocal tax exemptions -- 1.5. Conclusions -- Chapter 2: Taxation of Shipping Transport Activities (including Tonnage Tax Systems) -- 2.1. Introduction -- 2.2. Ordinary regimes/Categorization of the income -- 2.2.1. Ordinary regimes -- 2.2.2. Categorization of the income -- 2.3. Special regimes -- 2.3.1. Overview -- 2.3.2. Tonnage tax regimes -- 2.3.2.1. Introduction -- 2.3.2.2. Legal forms/flag requirements/lock-in period -- 2.3.2.3. Qualifying activities -- 2.3.2.4. Qualifying vessels -- 2.3.2.5. Ownership -- 2.3.2.6. Eligible income -- 2.3.2.7. Level of management -- 2.3.2.8. Summary/conclusions -- 2.4. Cross-border aspects -- 2.4.1. Introduction -- 2.4.2. Non-resident taxpayers with domestic-source income -- 2.4.3. Resident taxpayers with foreign-source income -- 2.4.4. Interlinkage between domestic law and tax treaty law -- 2.4.4.1. Relationship between TT regimes and article 2 OECD Model -- 2.4.4.2. Use of the same terms/concepts in both national tax laws and tax treaty law -- 2.4.4.3. Impact of the extension of TT systems to new vessel types -- 2.5. Summary/Conclusions -- Part Two: EU Law and VAT Aspects of Shipping and Air Transport.
Chapter 3: Tonnage Tax and EU law -- 3.1. Introduction -- 3.2. State aid framework -- 3.2.1. State aid prohibition (article 107 TFEU) -- 3.2.1.1. Requirements for State aid -- 3.2.1.2. Authorization of State aid based on the development of certain economic activities or certain economic areas -- 3.2.2. Review of State aid measures (article 108 TFEU) -- 3.2.3. Community guidelines on State aid to maritime transport (1989/1997/2004) -- 3.2.3.1. 1989 Guidelines -- 3.2.3.2. 1997 Guidelines -- 3.2.3.3. 2004 Guidelines -- 3.2.4. State aid decisions of the European Commission -- 3.2.4.1. Service vessels -- 3.2.4.2. Profit apportionment -- 3.2.4.3. Financial income -- 3.2.4.4. Time charter -- 3.3. Tax benefits linking to (EU) nationality versus the EU Treaty freedoms -- 3.3.1. Introduction -- 3.3.2. Commission v. Netherlands case -- 3.3.3. Lessons learned -- 3.4. Shipping in the CCTB and CCCTB -- 3.5. Concluding remarks -- Chapter 4: Shipping and Air Transport Industry VAT -- 4.1. Introduction -- 4.2. Supply of service in the case of unused tickets -- 4.2.1. Qantas Airways Ltd -- 4.2.2. Opinion of the VAT Committee -- 4.2.3. ECJ Air France - KLM -- 4.3. Place of supply -- 4.3.1. Passenger transport -- 4.3.2. Cargo transport -- 4.4. Exemptions -- 4.4.1. Output supplies -- 4.4.2. Input supplies -- 4.5. Summary -- Part Three: Tax Treaty Aspects of Shipping and Air Transport -- Chapter 5: Historical Background of Proposed Changes to Articles 8 and 15(3) OECD Model -- 5.1. Introduction -- 5.2. The early 1920s' reciprocal agreements concerning the taxation of shipping -- 5.3. Work of the League of Nations -- 5.3.1. The four economists' report (1923) -- 5.3.2. The work of the technical experts (1922-1925) and the 1927-1928 models -- 5.3.3. The Mexico (1943) and London (1946) Models -- 5.4. Work of the OEEC and OECD -- 5.5. Conclusion.
Chapter 6: Place of Effective Management versus Residence -- 6.1. Introduction -- 6.2. Connecting factors applying to ships and aircraft under common law -- 6.2.1. Ships -- 6.2.1.1. General rules -- 6.2.1.2. International aspects -- 6.2.1.3. States' practices -- 6.2.2. Aircraft -- 6.2.3. Conclusions -- 6.3. Residence and permanent establishment -- 6.4. Place of effective management under article 8 OECD and UN Models -- 6.4.1. POEM: The reason(s) for this criterion -- 6.4.2. The definition of "place of effective management" -- 6.4.3. The POEM in practice -- 6.4.4. Nationality, residence and POEM -- Chapter 7: Article 8 OECD Model: Time for a Change? -- 7.1. Introduction -- 7.2. The reasons for a special rule in article 8 of the OECD Model -- 7.3. The scope of article 8 OECD Model -- 7.3.1. Overview -- 7.3.2. Scope of legal ramifications -- 7.3.3. Objective scope -- 7.3.4. Subjective scope -- 7.4. Conclusions -- Chapter 8: Issues Relating to Remuneration of Crews of Ships or Aircraft (Article 15(3) OECD Model) -- 8.1. Introduction -- 8.1.1. General -- 8.1.2. Relationship to article 15(1) and (2) -- 8.2. Background -- 8.3. Relationship to article 8 of the OECD Model: Object and purpose -- 8.4. Shared taxation right -- 8.4.1. General -- 8.4.2. Subject-to-tax clause -- 8.5. Qualifying employees -- 8.5.1. General -- 8.5.2. Rail and road transport -- 8.5.3. Residence of the qualifying employees -- 8.6. Different terms -- 8.6.1. General -- 8.6.2. Ship, aircraft, boat -- 8.6.2.1. General -- ship and boat -- 8.6.2.2. Aircraft -- 8.6.3. International traffic -- 8.6.4. Inland waterways transport -- 8.6.5. Enterprise -- 8.6.5.1. General -- 8.6.5.2. Context -- 8.6.5.3. Connection with article 8 of the OECD Model -- 8.6.5.4. The problems of "hiring-out of labour" and "wet lease" -- 8.6.5.4.1. General -- 8.6.5.4.2. Hiring-out of labour -- 8.6.5.4.2.1. General.
8.6.5.4.2.2. Case law -- 8.6.5.4.3. Wet lease -- 8.6.5.4.3.1. General -- 8.6.5.4.3.2. German case law: Reduction in the profits -- 8.6.5.4.3.3. Belgian case law: The enterprise which operates the ship in international traffic -- 8.6.5.5. Place of effective management -- 8.6.6. Triangular cases -- 8.7. Conclusions -- 8.7.1. In general -- taxation right to the residence state -- 8.7.2. Qualifying employees -- Part Four: Country Reports -- Chapter 9: Australia -- 9.1. Introduction on private international law aspects of shipping and air transport -- 9.2. Taxation of shipping and air transport activities under domestic law -- 9.2.1. Income/corporate taxation of air transport activities -- 9.2.1.1. Categorization of income stemming from air transport activities and preparatory and ancillary activities -- 9.2.1.2. Taxation of income -- 9.2.1.3. Cross-border aspects -- 9.2.2. Income/corporate taxation of shipping activities -- 9.2.2.1. Categorization of the income stemming from shipping activities and preparatory and ancillary activities -- 9.2.2.2. Taxation of income -- 9.2.2.3. Cross-border aspects -- 9.2.3. Taxation of employment income and social security contributions in the shipping and air transport industries -- 9.3. Taxation of shipping and air transport under tax treaties -- 9.3.1. Whether taxes levied under tonnage regimes fall within article 2 of relevant tax treaties -- 9.3.2. POEM and residence -- 9.3.3. Meaning of "international traffic" under article 3(1) of relevant tax treaties -- 9.3.4. Meaning of "profits from international traffic" -- 9.3.5. Taxation of inland waterways, road and railway transportation -- 9.3.6. Tax treaty non-discrimination issues regarding taxation of shipping and air transport -- 9.4. Taxation of shipping and air transport under EU law -- 9.5. VAT/GST -- 9.6. Summary -- Chapter 10: Austria.
10.1. Introduction on private international law aspects of shipping and air transport -- 10.1.1. Criteria used to attribute nationality to aircrafts and the impact of international agreements -- 10.1.2. Criteria used to attribute nationality to ships and the impact of international agreements -- 10.2. Taxation of shipping and air transport activities under domestic law -- 10.2.1. Income/corporate taxation of air transport activities -- 10.2.1.1. Categorization of income stemming from air transport activities and preparatory and ancillary activities -- 10.2.1.2. Taxation of income -- 10.2.1.3. Cross-border aspects -- 10.2.1.3.1. Taxation of resident enterprises for cross-border transport and in connection with foreign countries -- 10.2.1.3.2. Taxation of non-resident enterprises (instances and computation) -- 10.2.1.3.3. Relevance of "permanent establishment" -- 10.2.2. Income/corporate taxation of shipping activities -- 10.2.2.1. Categorization of income stemming from shipping activities and preparatory and ancillary activities -- 10.2.2.2. Taxation of income -- 10.2.2.3. Cross-border aspects -- 10.2.2.3.1. Taxation of resident enterprises for cross-border transport and in connection with foreign countries -- 10.2.2.3.2. Taxation of non-resident enterprises (instances and computation) -- 10.2.2.3.3. Relevance of "permanent establishment" -- 10.2.3. Taxation of employment income and social security contributions -- 10.2.3.1. Taxation of employment income -- 10.2.3.2. Social security contributions -- 10.3. Taxation of shipping and air transport under tax treaties -- 10.3.1. POEM and residence -- 10.3.1.1. POEM is aboard a ship -- 10.3.2. Meaning of "international traffic" under article 3(1) of relevant tax treaties -- 10.3.3. Meaning of "profits from international traffic" -- 10.3.4. Taxation of inland waterways, road and railway transportation.
10.3.4.1. Inland waterways.
Summary: This book provides a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors.
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Intro -- Title Page -- Copyright Page -- Table of Contents -- Acknowledgements -- Foreword -- Part One: Shipping and Air Transport under Domestic Law -- Chapter 1: Direct Taxation of Air Transport Activities -- 1.1. Key challenge regarding taxation of international air transport activities -- 1.2. Categorization of income -- 1.3. Taxation of the income -- 1.4. Cross-border aspects -- 1.4.1. Resident taxpayers -- 1.4.1.1. General observations -- 1.4.1.2. Concept of residence -- 1.4.1.3. Domestic solution of double taxation of resident enterprises -- 1.4.2. Non-resident taxpayers -- 1.4.2.1. General observations -- 1.4.2.2. The relevance of permanent establishments -- 1.4.2.3. Reciprocal tax exemptions -- 1.5. Conclusions -- Chapter 2: Taxation of Shipping Transport Activities (including Tonnage Tax Systems) -- 2.1. Introduction -- 2.2. Ordinary regimes/Categorization of the income -- 2.2.1. Ordinary regimes -- 2.2.2. Categorization of the income -- 2.3. Special regimes -- 2.3.1. Overview -- 2.3.2. Tonnage tax regimes -- 2.3.2.1. Introduction -- 2.3.2.2. Legal forms/flag requirements/lock-in period -- 2.3.2.3. Qualifying activities -- 2.3.2.4. Qualifying vessels -- 2.3.2.5. Ownership -- 2.3.2.6. Eligible income -- 2.3.2.7. Level of management -- 2.3.2.8. Summary/conclusions -- 2.4. Cross-border aspects -- 2.4.1. Introduction -- 2.4.2. Non-resident taxpayers with domestic-source income -- 2.4.3. Resident taxpayers with foreign-source income -- 2.4.4. Interlinkage between domestic law and tax treaty law -- 2.4.4.1. Relationship between TT regimes and article 2 OECD Model -- 2.4.4.2. Use of the same terms/concepts in both national tax laws and tax treaty law -- 2.4.4.3. Impact of the extension of TT systems to new vessel types -- 2.5. Summary/Conclusions -- Part Two: EU Law and VAT Aspects of Shipping and Air Transport.

Chapter 3: Tonnage Tax and EU law -- 3.1. Introduction -- 3.2. State aid framework -- 3.2.1. State aid prohibition (article 107 TFEU) -- 3.2.1.1. Requirements for State aid -- 3.2.1.2. Authorization of State aid based on the development of certain economic activities or certain economic areas -- 3.2.2. Review of State aid measures (article 108 TFEU) -- 3.2.3. Community guidelines on State aid to maritime transport (1989/1997/2004) -- 3.2.3.1. 1989 Guidelines -- 3.2.3.2. 1997 Guidelines -- 3.2.3.3. 2004 Guidelines -- 3.2.4. State aid decisions of the European Commission -- 3.2.4.1. Service vessels -- 3.2.4.2. Profit apportionment -- 3.2.4.3. Financial income -- 3.2.4.4. Time charter -- 3.3. Tax benefits linking to (EU) nationality versus the EU Treaty freedoms -- 3.3.1. Introduction -- 3.3.2. Commission v. Netherlands case -- 3.3.3. Lessons learned -- 3.4. Shipping in the CCTB and CCCTB -- 3.5. Concluding remarks -- Chapter 4: Shipping and Air Transport Industry VAT -- 4.1. Introduction -- 4.2. Supply of service in the case of unused tickets -- 4.2.1. Qantas Airways Ltd -- 4.2.2. Opinion of the VAT Committee -- 4.2.3. ECJ Air France - KLM -- 4.3. Place of supply -- 4.3.1. Passenger transport -- 4.3.2. Cargo transport -- 4.4. Exemptions -- 4.4.1. Output supplies -- 4.4.2. Input supplies -- 4.5. Summary -- Part Three: Tax Treaty Aspects of Shipping and Air Transport -- Chapter 5: Historical Background of Proposed Changes to Articles 8 and 15(3) OECD Model -- 5.1. Introduction -- 5.2. The early 1920s' reciprocal agreements concerning the taxation of shipping -- 5.3. Work of the League of Nations -- 5.3.1. The four economists' report (1923) -- 5.3.2. The work of the technical experts (1922-1925) and the 1927-1928 models -- 5.3.3. The Mexico (1943) and London (1946) Models -- 5.4. Work of the OEEC and OECD -- 5.5. Conclusion.

Chapter 6: Place of Effective Management versus Residence -- 6.1. Introduction -- 6.2. Connecting factors applying to ships and aircraft under common law -- 6.2.1. Ships -- 6.2.1.1. General rules -- 6.2.1.2. International aspects -- 6.2.1.3. States' practices -- 6.2.2. Aircraft -- 6.2.3. Conclusions -- 6.3. Residence and permanent establishment -- 6.4. Place of effective management under article 8 OECD and UN Models -- 6.4.1. POEM: The reason(s) for this criterion -- 6.4.2. The definition of "place of effective management" -- 6.4.3. The POEM in practice -- 6.4.4. Nationality, residence and POEM -- Chapter 7: Article 8 OECD Model: Time for a Change? -- 7.1. Introduction -- 7.2. The reasons for a special rule in article 8 of the OECD Model -- 7.3. The scope of article 8 OECD Model -- 7.3.1. Overview -- 7.3.2. Scope of legal ramifications -- 7.3.3. Objective scope -- 7.3.4. Subjective scope -- 7.4. Conclusions -- Chapter 8: Issues Relating to Remuneration of Crews of Ships or Aircraft (Article 15(3) OECD Model) -- 8.1. Introduction -- 8.1.1. General -- 8.1.2. Relationship to article 15(1) and (2) -- 8.2. Background -- 8.3. Relationship to article 8 of the OECD Model: Object and purpose -- 8.4. Shared taxation right -- 8.4.1. General -- 8.4.2. Subject-to-tax clause -- 8.5. Qualifying employees -- 8.5.1. General -- 8.5.2. Rail and road transport -- 8.5.3. Residence of the qualifying employees -- 8.6. Different terms -- 8.6.1. General -- 8.6.2. Ship, aircraft, boat -- 8.6.2.1. General -- ship and boat -- 8.6.2.2. Aircraft -- 8.6.3. International traffic -- 8.6.4. Inland waterways transport -- 8.6.5. Enterprise -- 8.6.5.1. General -- 8.6.5.2. Context -- 8.6.5.3. Connection with article 8 of the OECD Model -- 8.6.5.4. The problems of "hiring-out of labour" and "wet lease" -- 8.6.5.4.1. General -- 8.6.5.4.2. Hiring-out of labour -- 8.6.5.4.2.1. General.

8.6.5.4.2.2. Case law -- 8.6.5.4.3. Wet lease -- 8.6.5.4.3.1. General -- 8.6.5.4.3.2. German case law: Reduction in the profits -- 8.6.5.4.3.3. Belgian case law: The enterprise which operates the ship in international traffic -- 8.6.5.5. Place of effective management -- 8.6.6. Triangular cases -- 8.7. Conclusions -- 8.7.1. In general -- taxation right to the residence state -- 8.7.2. Qualifying employees -- Part Four: Country Reports -- Chapter 9: Australia -- 9.1. Introduction on private international law aspects of shipping and air transport -- 9.2. Taxation of shipping and air transport activities under domestic law -- 9.2.1. Income/corporate taxation of air transport activities -- 9.2.1.1. Categorization of income stemming from air transport activities and preparatory and ancillary activities -- 9.2.1.2. Taxation of income -- 9.2.1.3. Cross-border aspects -- 9.2.2. Income/corporate taxation of shipping activities -- 9.2.2.1. Categorization of the income stemming from shipping activities and preparatory and ancillary activities -- 9.2.2.2. Taxation of income -- 9.2.2.3. Cross-border aspects -- 9.2.3. Taxation of employment income and social security contributions in the shipping and air transport industries -- 9.3. Taxation of shipping and air transport under tax treaties -- 9.3.1. Whether taxes levied under tonnage regimes fall within article 2 of relevant tax treaties -- 9.3.2. POEM and residence -- 9.3.3. Meaning of "international traffic" under article 3(1) of relevant tax treaties -- 9.3.4. Meaning of "profits from international traffic" -- 9.3.5. Taxation of inland waterways, road and railway transportation -- 9.3.6. Tax treaty non-discrimination issues regarding taxation of shipping and air transport -- 9.4. Taxation of shipping and air transport under EU law -- 9.5. VAT/GST -- 9.6. Summary -- Chapter 10: Austria.

10.1. Introduction on private international law aspects of shipping and air transport -- 10.1.1. Criteria used to attribute nationality to aircrafts and the impact of international agreements -- 10.1.2. Criteria used to attribute nationality to ships and the impact of international agreements -- 10.2. Taxation of shipping and air transport activities under domestic law -- 10.2.1. Income/corporate taxation of air transport activities -- 10.2.1.1. Categorization of income stemming from air transport activities and preparatory and ancillary activities -- 10.2.1.2. Taxation of income -- 10.2.1.3. Cross-border aspects -- 10.2.1.3.1. Taxation of resident enterprises for cross-border transport and in connection with foreign countries -- 10.2.1.3.2. Taxation of non-resident enterprises (instances and computation) -- 10.2.1.3.3. Relevance of "permanent establishment" -- 10.2.2. Income/corporate taxation of shipping activities -- 10.2.2.1. Categorization of income stemming from shipping activities and preparatory and ancillary activities -- 10.2.2.2. Taxation of income -- 10.2.2.3. Cross-border aspects -- 10.2.2.3.1. Taxation of resident enterprises for cross-border transport and in connection with foreign countries -- 10.2.2.3.2. Taxation of non-resident enterprises (instances and computation) -- 10.2.2.3.3. Relevance of "permanent establishment" -- 10.2.3. Taxation of employment income and social security contributions -- 10.2.3.1. Taxation of employment income -- 10.2.3.2. Social security contributions -- 10.3. Taxation of shipping and air transport under tax treaties -- 10.3.1. POEM and residence -- 10.3.1.1. POEM is aboard a ship -- 10.3.2. Meaning of "international traffic" under article 3(1) of relevant tax treaties -- 10.3.3. Meaning of "profits from international traffic" -- 10.3.4. Taxation of inland waterways, road and railway transportation.

10.3.4.1. Inland waterways.

This book provides a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors.

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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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