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Non-Discrimination in Tax Treaties : Selected Issues from a Global Perspective.

By: Contributor(s): Material type: TextTextSeries: EC and International Tax Law SeriesPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2016Copyright date: ©2016Edition: 1st edDescription: 1 online resource (288 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087223793
Subject(s): Genre/Form: Additional physical formats: Print version:: Non-Discrimination in Tax TreatiesDDC classification:
  • 343.05259999999998
LOC classification:
  • K4475 .W434 2016
Online resources:
Contents:
Intro -- Title Page -- Copyright Page -- Foreword -- Preface -- Table of Contents -- Chapter 1: Nationality Non-Discrimination and Article 24 OECD Model: Perennial Issues, Recent Trends and New Approaches -- 1.1. Introduction -- 1.2. Non-discrimination: Rules and principles of interpretation -- 1.2.1. Purpose and shortcomings of article 24 OECD Model -- 1.2.2. "Clarifications" of the scope of article 24 in the 2008 OECD Update -- 1.2.2.1. Indirect discrimination -- 1.2.2.2. Most-favoured-nation treatment -- 1.2.2.3. Comparability -- 1.2.2.4. Relationship to the rest of the convention -- 1.3. Nationality non-discrimination prohibited by article 24(1) OECD Model -- 1.3.1. Introduction -- 1.3.2. Application of article 24(1) to companies -- 1.3.2.1. Nationality of companies -- 1.3.2.2. The comparability test for companies -- 1.3.2.3. Interlinked criteria and "disguised discrimination" -- 1.3.3. Combined application of non-discrimination provisions -- 1.3.3.1. Cumulative application of article 24(1) and other paragraphs -- 1.3.3.2. Combination of article 24(1) and the EU freedoms -- 1.4. Conclusion -- Chapter 2: Non-Discrimination on the Basis of Nationality in IIAs: A Latin American Tax Perspective -- 2.1. Introduction -- 2.2. Non-discrimination on the basis of nationality in Latin American countries: Some cases related to article 24(1) OECD Model -- 2.3. Non-discrimination under Andean Community law and other domestic courts -- 2.4. Non-discrimination in BITs and FTAs -- 2.5. Conclusions -- Chapter 3: Interest Deduction Limitations: When To Apply Articles 9 and 24(4) of the OECD Model? -- 3.1. Introduction -- 3.2. The arm's length standard -- 3.2.1. Article 9 of the OECD Model -- 3.2.1.1. Illustrative or restrictive? -- 3.2.1.2. Corresponding adjustments -- 3.2.1.3. Scope -- 3.2.1.4. The meaning of the term "conditions" -- transactional adjustments.
3.2.2. Article 9 and thin capitalization (and other interest deduction restrictions) -- 3.2.2.1. Thin capitalization as "non-arm's length conditions" -- 3.2.2.2. OECD (Thin Cap Report -- Commentary) -- 3.2.2.3. EU Arbitration Convention (90/436) and thin capitalization -- 3.2.2.4. Case law -- 3.2.3. Articles 11(6) and 12(4) of the OECD Model -- 3.3. Non-discrimination -- article 24(4) OECD Model -- 3.3.1. Article 24 of the OECD Model and its relevance for interest deduction limitations -- 3.3.2. Article 24(4) and the carve-out for transfer pricing adjustments -- 3.3.2.1. Article 24(4) versus article 9 of the OECD Model -- 3.3.2.2. Ratio carve-out for transfer pricing adjustments -- 3.3.2.3. Scope of the carve-out -- 3.3.3. Article 24(5) -- 3.4. The EU fundamental freedoms -- 3.4.1. Transfer pricing adjustments and thin cap rules as conflicting with free movement -- 3.4.2. The Lankhorst-Hohorst case -- 3.4.3. The Thin Cap GLO case -- 3.4.4. The SGI case -- 3.4.5. The Itelcar Case -- 3.4.6. Observations regarding ECJ case law -- 3.5. Observations and conclusions -- Chapter 4: Revisiting the Application of the Capital Ownership Non-Discrimination Provision in Tax Treaties -- 4.1. Introduction -- 4.2. Analysis of article 24(5) -- 4.2.1. Purpose of the capital ownership provision -- 4.2.2. Elements of discriminatory treatment -- 4.2.2.1. Subject of discrimination: Enterprises of a contracting state -- 4.2.2.2. Reason for discrimination: Direct or indirect, full or partial, foreign ownership or control -- 4.2.2.3. Discriminatory treatment: Other or more burdensome taxation and connected requirements -- 4.2.2.4. The object of comparison: Other similar enterprises -- 4.3. Revisiting the application of the capital ownership provision -- 4.3.1. Group taxation -- 4.3.1.1. Group taxation: Some concrete examples.
4.3.1.2. Application of the capital ownership provision to (other) group taxation regimes -- 4.3.1.3. Per element or overall approach -- 4.3.1.4. Examples of per-element approach -- 4.3.2. Dividend distributions -- 4.3.3. Interest deduction limitations -- 4.4. Interaction of non-discrimination provisions -- 4.4.1. The issue -- 4.4.2. Application of tax treaty provisions -- 4.4.2.1. Alternative application -- 4.4.2.2. Cumulative application in the same tax treaty -- 4.4.2.3. Cumulative application in different tax treaties -- 4.5. Conclusions -- Chapter 5: Non-Discrimination in Tax Treaties - Art.24(4) and (5) OECD MC: A Russian Approach to Tax Treaty Interpretation -- 5.1. Introduction -- 5.2. Severniy Kuzbass v. Russian FTS, case 8654/11 (15 Nov.2011) -- 5.2.1. Facts of the case -- 5.2.2. The SCC's decision -- 5.2.3. Comments on the Court's reasoning -- 5.2.3.1. Thin capitalization rules and the arm's length standard -- 5.2.3.2. Criteria of comparability of tax treatment and a non-discrimination clause -- 5.2.3.3. General anti-avoidance provision -- 5.3. NaryanmarNefteGaz v. Russian FTS, case 7104/12 (21 June 2012) -- 5.3.1. Facts of the case -- 5.3.2. The courts' decisions -- 5.3.3. Comments on the courts' reasoning -- 5.3.3.1. The relevance of the OECD Commentary on the Model Convention -- 5.3.3.2. Application of the domestic anti-avoidance measures in order to deny the benefits provided by a tax treaty -- 5.3.3.3. Limits of the application of non-discrimination clause and thin capitalization rules -- 5.4. United-Bakers Pskov LLC/Kellogg Group v. Russian FTS, case A52-4072/2012 (18 Sept. 2013) -- 5.4.1. Facts of the case -- 5.4.2. The court's decision -- 5.4.3. Comments on the court's reasoning -- 5.5. Conclusion -- Chapter 6: Non-Discrimination and Harmful Tax Competition under WTO Law and Article 24 of the OECD Model -- 6.1. Introduction.
6.2. "Likeness" under WTO law and the importance of policy objectives -- 6.2.1. Different meanings of "likeness" in different agreements and contexts -- 6.2.2. Regulatory purposes may influence "likeness" and "less favourable treatment" -- 6.3. Combating tax havens: Illegitimate discrimination under WTO law? -- 6.3.1. Application of the GATT and GATS non-discrimination rules to direct taxes -- 6.3.2. Argentina - Financial Services and the justifiability of measures against tax havens -- 6.3.3. Tax transparency and low taxation: Influence on "likeness"? -- 6.3.4. Tax transparency and low taxation: Influence on "less favourable treatment"? -- 6.4. Inspirations for article 24 of the OECD Model -- 6.4.1. Issues with non-deductibility rules countering hybrid mismatch arrangements -- 6.4.2. Limiting or extending discrimination: Some further thoughts on comparability -- 6.5. Concluding remarks -- Chapter 7: Non-Discrimination: Can the EU Learn from the OECD Model Convention and Vice Versa? -- 7.1. Introduction -- 7.2. ECJ model of discrimination analysis -- 7.2.1. Historical origin of non-discrimination principle -- 7.2.2. Extensions of the non-discrimination principle in ECJ case law -- 7.2.3. Rule of reason as justification for restrictive measures -- 7.2.4. A model for decision-making in discrimination cases -- 7.2.5. Comparability in the ECJ model of analysis -- 7.2.5.1. Nationality vs indirect criteria like residence -- 7.2.5.2. Comparability of legal entities -- 7.2.5.3. Comparability of individuals -- 7.2.5.4. No horizontal comparison -- 7.2.6. Disadvantage in the ECJ model of analysis -- 7.2.7. Justifications for restrictive measures -- 7.2.7.1. Policy grounds in the treaty and under the rule of reason -- 7.2.7.2. Cohesion or coherence -- 7.2.7.3. Fiscal supervision and tax avoidance -- 7.2.7.4. Territoriality.
7.2.7.5. Balanced allocation of taxing powers -- 7.2.8. Proportionality -- 7.3. Non-discrimination under article 24 OECD Model Convention -- 7.3.1. The structure of the OECD non-discrimination rules -- 7.3.1.1. No overall doctrine but prohibition of specific forms of discrimination -- 7.3.1.2. Non-discrimination on the basis of nationality -- 7.3.1.3. Specific forms of discrimination of non-residents -- 7.3.2. Discrimination based on nationality -- 7.3.2.1. The difference between nationality and residence -- 7.3.2.2. No covert or indirect discrimination based on residence -- 7.3.2.3. No reverse or horizontal discrimination -- 7.3.2.4. Stateless persons -- 7.3.3. Discrimination of PEs -- 7.3.3.1. No discrimination between resident and non-resident enterprises -- 7.3.3.2. Differences in comparability -- 7.3.3.3. No equal treatment in personal and family allowances -- 7.3.3.4. Non-discrimination restricted to business profits of PEs -- 7.3.3.5. Exit taxes -- 7.3.3.6. Justification for different treatment -- 7.3.3.6.1. No extensive doctrine on justification -- 7.3.3.6.2. Priority for the arm's length principle -- 7.3.3.6.3. Derogation for practical reasons of administrative implementation -- 7.3.3.6.4. Derogation for activities of national interest -- 7.3.3.6.5. Derogation for non-profit organizations -- 7.3.3.7. No access to treaty protection for non-residents -- 7.3.4. Deductibility of expenses -- 7.3.5. Discrimination because of foreign ownership -- 7.4. Concluding remarks -- 7.4.1. Similarities in the non-discrimination concept -- 7.4.2. Dissimilarities -- 7.4.3. Is there room for convergence? -- Chapter 8: Non-Discrimination à la Cour: The ECJ's (Lack of) Comparability Analysis in Direct Tax Cases -- 8.1. Overview -- 8.2. Taxation and free movement: Discrimination- or obstacle-based analysis? One-country problem or two-country problem?.
8.3. The Court's two-step comparability analysis in tax matters: Prima facie and "objective" comparability.
Summary: The book aims to find a global dimension of the non-discrimination principle in tax law through the analysis of issues with theoretical and practical importance.
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Intro -- Title Page -- Copyright Page -- Foreword -- Preface -- Table of Contents -- Chapter 1: Nationality Non-Discrimination and Article 24 OECD Model: Perennial Issues, Recent Trends and New Approaches -- 1.1. Introduction -- 1.2. Non-discrimination: Rules and principles of interpretation -- 1.2.1. Purpose and shortcomings of article 24 OECD Model -- 1.2.2. "Clarifications" of the scope of article 24 in the 2008 OECD Update -- 1.2.2.1. Indirect discrimination -- 1.2.2.2. Most-favoured-nation treatment -- 1.2.2.3. Comparability -- 1.2.2.4. Relationship to the rest of the convention -- 1.3. Nationality non-discrimination prohibited by article 24(1) OECD Model -- 1.3.1. Introduction -- 1.3.2. Application of article 24(1) to companies -- 1.3.2.1. Nationality of companies -- 1.3.2.2. The comparability test for companies -- 1.3.2.3. Interlinked criteria and "disguised discrimination" -- 1.3.3. Combined application of non-discrimination provisions -- 1.3.3.1. Cumulative application of article 24(1) and other paragraphs -- 1.3.3.2. Combination of article 24(1) and the EU freedoms -- 1.4. Conclusion -- Chapter 2: Non-Discrimination on the Basis of Nationality in IIAs: A Latin American Tax Perspective -- 2.1. Introduction -- 2.2. Non-discrimination on the basis of nationality in Latin American countries: Some cases related to article 24(1) OECD Model -- 2.3. Non-discrimination under Andean Community law and other domestic courts -- 2.4. Non-discrimination in BITs and FTAs -- 2.5. Conclusions -- Chapter 3: Interest Deduction Limitations: When To Apply Articles 9 and 24(4) of the OECD Model? -- 3.1. Introduction -- 3.2. The arm's length standard -- 3.2.1. Article 9 of the OECD Model -- 3.2.1.1. Illustrative or restrictive? -- 3.2.1.2. Corresponding adjustments -- 3.2.1.3. Scope -- 3.2.1.4. The meaning of the term "conditions" -- transactional adjustments.

3.2.2. Article 9 and thin capitalization (and other interest deduction restrictions) -- 3.2.2.1. Thin capitalization as "non-arm's length conditions" -- 3.2.2.2. OECD (Thin Cap Report -- Commentary) -- 3.2.2.3. EU Arbitration Convention (90/436) and thin capitalization -- 3.2.2.4. Case law -- 3.2.3. Articles 11(6) and 12(4) of the OECD Model -- 3.3. Non-discrimination -- article 24(4) OECD Model -- 3.3.1. Article 24 of the OECD Model and its relevance for interest deduction limitations -- 3.3.2. Article 24(4) and the carve-out for transfer pricing adjustments -- 3.3.2.1. Article 24(4) versus article 9 of the OECD Model -- 3.3.2.2. Ratio carve-out for transfer pricing adjustments -- 3.3.2.3. Scope of the carve-out -- 3.3.3. Article 24(5) -- 3.4. The EU fundamental freedoms -- 3.4.1. Transfer pricing adjustments and thin cap rules as conflicting with free movement -- 3.4.2. The Lankhorst-Hohorst case -- 3.4.3. The Thin Cap GLO case -- 3.4.4. The SGI case -- 3.4.5. The Itelcar Case -- 3.4.6. Observations regarding ECJ case law -- 3.5. Observations and conclusions -- Chapter 4: Revisiting the Application of the Capital Ownership Non-Discrimination Provision in Tax Treaties -- 4.1. Introduction -- 4.2. Analysis of article 24(5) -- 4.2.1. Purpose of the capital ownership provision -- 4.2.2. Elements of discriminatory treatment -- 4.2.2.1. Subject of discrimination: Enterprises of a contracting state -- 4.2.2.2. Reason for discrimination: Direct or indirect, full or partial, foreign ownership or control -- 4.2.2.3. Discriminatory treatment: Other or more burdensome taxation and connected requirements -- 4.2.2.4. The object of comparison: Other similar enterprises -- 4.3. Revisiting the application of the capital ownership provision -- 4.3.1. Group taxation -- 4.3.1.1. Group taxation: Some concrete examples.

4.3.1.2. Application of the capital ownership provision to (other) group taxation regimes -- 4.3.1.3. Per element or overall approach -- 4.3.1.4. Examples of per-element approach -- 4.3.2. Dividend distributions -- 4.3.3. Interest deduction limitations -- 4.4. Interaction of non-discrimination provisions -- 4.4.1. The issue -- 4.4.2. Application of tax treaty provisions -- 4.4.2.1. Alternative application -- 4.4.2.2. Cumulative application in the same tax treaty -- 4.4.2.3. Cumulative application in different tax treaties -- 4.5. Conclusions -- Chapter 5: Non-Discrimination in Tax Treaties - Art.24(4) and (5) OECD MC: A Russian Approach to Tax Treaty Interpretation -- 5.1. Introduction -- 5.2. Severniy Kuzbass v. Russian FTS, case 8654/11 (15 Nov.2011) -- 5.2.1. Facts of the case -- 5.2.2. The SCC's decision -- 5.2.3. Comments on the Court's reasoning -- 5.2.3.1. Thin capitalization rules and the arm's length standard -- 5.2.3.2. Criteria of comparability of tax treatment and a non-discrimination clause -- 5.2.3.3. General anti-avoidance provision -- 5.3. NaryanmarNefteGaz v. Russian FTS, case 7104/12 (21 June 2012) -- 5.3.1. Facts of the case -- 5.3.2. The courts' decisions -- 5.3.3. Comments on the courts' reasoning -- 5.3.3.1. The relevance of the OECD Commentary on the Model Convention -- 5.3.3.2. Application of the domestic anti-avoidance measures in order to deny the benefits provided by a tax treaty -- 5.3.3.3. Limits of the application of non-discrimination clause and thin capitalization rules -- 5.4. United-Bakers Pskov LLC/Kellogg Group v. Russian FTS, case A52-4072/2012 (18 Sept. 2013) -- 5.4.1. Facts of the case -- 5.4.2. The court's decision -- 5.4.3. Comments on the court's reasoning -- 5.5. Conclusion -- Chapter 6: Non-Discrimination and Harmful Tax Competition under WTO Law and Article 24 of the OECD Model -- 6.1. Introduction.

6.2. "Likeness" under WTO law and the importance of policy objectives -- 6.2.1. Different meanings of "likeness" in different agreements and contexts -- 6.2.2. Regulatory purposes may influence "likeness" and "less favourable treatment" -- 6.3. Combating tax havens: Illegitimate discrimination under WTO law? -- 6.3.1. Application of the GATT and GATS non-discrimination rules to direct taxes -- 6.3.2. Argentina - Financial Services and the justifiability of measures against tax havens -- 6.3.3. Tax transparency and low taxation: Influence on "likeness"? -- 6.3.4. Tax transparency and low taxation: Influence on "less favourable treatment"? -- 6.4. Inspirations for article 24 of the OECD Model -- 6.4.1. Issues with non-deductibility rules countering hybrid mismatch arrangements -- 6.4.2. Limiting or extending discrimination: Some further thoughts on comparability -- 6.5. Concluding remarks -- Chapter 7: Non-Discrimination: Can the EU Learn from the OECD Model Convention and Vice Versa? -- 7.1. Introduction -- 7.2. ECJ model of discrimination analysis -- 7.2.1. Historical origin of non-discrimination principle -- 7.2.2. Extensions of the non-discrimination principle in ECJ case law -- 7.2.3. Rule of reason as justification for restrictive measures -- 7.2.4. A model for decision-making in discrimination cases -- 7.2.5. Comparability in the ECJ model of analysis -- 7.2.5.1. Nationality vs indirect criteria like residence -- 7.2.5.2. Comparability of legal entities -- 7.2.5.3. Comparability of individuals -- 7.2.5.4. No horizontal comparison -- 7.2.6. Disadvantage in the ECJ model of analysis -- 7.2.7. Justifications for restrictive measures -- 7.2.7.1. Policy grounds in the treaty and under the rule of reason -- 7.2.7.2. Cohesion or coherence -- 7.2.7.3. Fiscal supervision and tax avoidance -- 7.2.7.4. Territoriality.

7.2.7.5. Balanced allocation of taxing powers -- 7.2.8. Proportionality -- 7.3. Non-discrimination under article 24 OECD Model Convention -- 7.3.1. The structure of the OECD non-discrimination rules -- 7.3.1.1. No overall doctrine but prohibition of specific forms of discrimination -- 7.3.1.2. Non-discrimination on the basis of nationality -- 7.3.1.3. Specific forms of discrimination of non-residents -- 7.3.2. Discrimination based on nationality -- 7.3.2.1. The difference between nationality and residence -- 7.3.2.2. No covert or indirect discrimination based on residence -- 7.3.2.3. No reverse or horizontal discrimination -- 7.3.2.4. Stateless persons -- 7.3.3. Discrimination of PEs -- 7.3.3.1. No discrimination between resident and non-resident enterprises -- 7.3.3.2. Differences in comparability -- 7.3.3.3. No equal treatment in personal and family allowances -- 7.3.3.4. Non-discrimination restricted to business profits of PEs -- 7.3.3.5. Exit taxes -- 7.3.3.6. Justification for different treatment -- 7.3.3.6.1. No extensive doctrine on justification -- 7.3.3.6.2. Priority for the arm's length principle -- 7.3.3.6.3. Derogation for practical reasons of administrative implementation -- 7.3.3.6.4. Derogation for activities of national interest -- 7.3.3.6.5. Derogation for non-profit organizations -- 7.3.3.7. No access to treaty protection for non-residents -- 7.3.4. Deductibility of expenses -- 7.3.5. Discrimination because of foreign ownership -- 7.4. Concluding remarks -- 7.4.1. Similarities in the non-discrimination concept -- 7.4.2. Dissimilarities -- 7.4.3. Is there room for convergence? -- Chapter 8: Non-Discrimination à la Cour: The ECJ's (Lack of) Comparability Analysis in Direct Tax Cases -- 8.1. Overview -- 8.2. Taxation and free movement: Discrimination- or obstacle-based analysis? One-country problem or two-country problem?.

8.3. The Court's two-step comparability analysis in tax matters: Prima facie and "objective" comparability.

The book aims to find a global dimension of the non-discrimination principle in tax law through the analysis of issues with theoretical and practical importance.

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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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