Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Domestic Procedural Law and EU Law -- 1.1. The principle of procedural autonomy and its limitations -- 1.2. The principles developed by the ECJ -- 1.2.1. The principle of equivalence -- 1.2.1.1. Content and development -- 1.2.1.2. The comparability requirement -- 1.2.1.3. Less favourable treatment of EU claims -- 1.2.1.4. Possible justifications and the proportionality test -- 1.2.2. The principle of effectiveness -- 1.2.2.1. Content and development -- 1.2.2.2. The challenge of national time limits -- 1.2.2.3. Ex officio application of EU law by national courts and tax authorities -- 1.2.3. The common denominator of the decisions -- 1.3. The challenging of final decisions -- 1.3.1. Setting the scene -- 1.3.2. The challenging of final administrative decisions -- 1.3.3. The challenging of final judicial decisions -- 1.4. Conclusion -- Chapter 2: Domestic Procedural Law and Tax Treaty Law -- 2.1. Interplay between tax treaty law and domestic procedural law -- 2.1.1. Construction of tax treaties -- 2.1.2. Domestic law provisions and tax treaties -- 2.1.3. Substantial versus procedural law -- 2.1.4. EU law and tax treaty law: Similarities and potential relevance for practice -- 2.2. Specific issues of procedural aspects in tax treaty law in view of the principles of equivalence and effectiveness -- 2.2.1. Introductory remarks -- 2.2.2. Burden of proof -- 2.2.3. Documentation requirements -- 2.2.4. Time limits -- 2.2.5. Types of tax assessment -- 2.3. Conclusions -- Chapter 3: Domestic Procedural Rules and Non-Discrimination -- 3.1. Introduction -- 3.2. Tax procedural rules versus substantive rules -- 3.3. The non-discrimination clauses in article 24 of the OECD Model -- 3.3.1. Overview -- 3.3.2. The purpose of article 24 of the OECD Model. 3.4. Legislative developments of the "procedural elements" of the non-discrimination provision of the OECD Model -- 3.5. The interpretation of the "procedural elements" of the non-discrimination clauses of article 24 of the OECD Model -- 3.5.1. The meaning of the phrase "any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements" -- 3.5.1.1. "Other or more burdensome" -- 3.5.1.2. "Connected requirements" -- 3.5.2. The meaning of the phrase "taxation not less favourably levied" -- 3.5.3. The meaning of the phrase "under the same conditions" -- 3.6. Conclusion -- Chapter 4: The Role of Competent Authorities under Article 4(3) of the OECD Model Tax Convention -- 4.1. Introduction -- 4.2. Policy considerations -- 4.2.1. BEPS Action 6 -- 4.2.2. The relationship between tax treaties and the MLI -- 4.2.3. Analysis of arguments brought forward for the amendment of the tiebreaker rule -- 4.2.3.1. Reduction of complexity -- 4.2.3.2. Tax avoidance arrangements -- 4.3. Procedural considerations regarding the determination of residence by mutual agreement -- 4.3.1. Is the MAP suitable for determining treaty residence? -- 4.3.1.1. Initiation of the MAP -- 4.3.1.2. Timing issues -- 4.3.2. Vague concept of criteria -- 4.3.2.1. The factors relevant for determining residence -- 4.3.2.2. Risk of violation of the rule of law -- 4.3.3. The absence of transitional measures -- 4.3.4. No obligation for competent authorities to reach an agreement in the MAP -- 4.3.5. What if the taxpayer does not like the outcome of the MAP? -- 4.4. Concluding remarks -- Chapter 5: Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application -- 5.1. Introduction. 5.2. Substantive rules provided by articles 10 and 11 of the OECD Model -- 5.2.1. Allocation rule for dividends -- 5.2.2. Allocation rule for interest -- 5.3. Procedural rules: Direct applicability and refund procedures -- 5.3.1. Mechanism for taxation of non-residents at the level of the source state -- 5.3.2. Direct applicability/relief at source procedure -- 5.3.3. Refund procedure -- 5.3.4. Differences from other exemption systems -- 5.3.5. Legal basis to levy tax and issue refunds -- 5.4. Meaning of article 10(2) and article 11(2) of the OECD Model -- 5.4.1. The competent authorities -- 5.4.2. Duty to settle the mode of application? -- 5.4.3. Substantive scope of paragraph 2 -- 5.4.4. Absence of paragraph in article 12 of the OECD Model -- 5.4.5. Comparison of the model conventions -- 5.5. The mode of application -- 5.5.1. The meaning of "mode of application" under paragraph 2 -- 5.5.2. Procedural aspects -- 5.6. Legal relevance of the mutual agreement -- 5.6.1. The meaning of "mutual agreement" -- 5.6.2. Legal basis of the mutual agreement under article 10(2) and article 11(2) -- 5.6.3. Application of article 10 and article 11 in the absence of a mutual agreement -- 5.7. The competence of competent authorities to settle the mode of application -- 5.7.1. Competence of competent authorities to conclude a mutual agreement in respect of the application of article 10 and article 11 -- 5.7.2. Limitations of the competence of competent authorities -- 5.8. Conclusion -- Chapter 6: The Methods to Avoid Double Taxation and Their Implementation in Domestic Law -- 6.1. The limits to procedural autonomy -- 6.1.1. Restrictions on procedural autonomy in tax treaty law -- 6.1.2. Restrictions on procedural autonomy with regard to the method articles -- 6.2. The significance of evidence for the application of the method articles. 6.2.1. Evidentiary proceedings and differences between the relief methods -- 6.2.2. Evidence of assessment and payment of foreign taxes -- 6.2.3. Evidence in the case of a disputed amount of foreign taxes -- 6.3. Timing issues in the implementation of the credit method -- 6.3.1. Timing of the payment of foreign taxes -- 6.3.2. Subsequent adjustment of the creditable tax -- 6.4. Conclusion -- Chapter 7: Mutual Agreement Procedures and the Implementation of Mutual Agreements in Domestic Law -- 7.1. Introduction -- 7.2. Types of MAPs -- 7.2.1. Specific-case MAP in article 25(1) and (2) of the OECD Model (2017) -- 7.2.1.1. Scope of application -- 7.2.1.2. Presentation of cases -- 7.2.1.3. Three stages of the specific-case MAP -- 7.2.1.4. Taxpayer rights in the specific-case MAP -- 7.2.2. MAPs under article 25(3) of the OECD Model (2017) -- 7.2.2.1. MAP for removing difficulties -- 7.2.2.2. MAP for filling gaps -- 7.3. Implementation of the specific-case MAP -- 7.3.1. Legal nature of the specific-case MAP -- 7.3.2. Relation to internal statutes of limitations -- 7.3.3. Relation to domestic court decisions -- 7.4. Implementation of MAPs under article 25(3) of the OECD Model (2017) -- 7.4.1. Implementation of the MAP for removing difficulties -- 7.4.1.1. The competent authorities' leeway for mutual agreement -- 7.4.1.2. Legal nature and implementation of mutual agreements for removing difficulties -- 7.4.2. Legal nature and implementation of the MAP for filling gaps -- 7.5. Conclusion -- Chapter 8: Arbitration Procedure and the Implementation of Arbitral Awards in Domestic Law -- 8.1. Introduction -- 8.2. Comparison of tax arbitration procedures and non-tax arbitration procedures -- 8.2.1. Scope of and conditions for arbitration -- 8.2.1.1. Objective scope -- 8.2.1.2. Subjective scope -- 8.2.2. Procedure -- 8.2.3. Applicable law. 8.2.4. Binding nature of tax arbitration decisions and arbitration awards and the finality of arbitration -- 8.3. Implementation of tax arbitration decisions and arbitration awards in domestic law -- 8.3.1. Mechanisms of implementation of tax arbitration decisions and arbitration awards -- 8.3.2. Validity of arbitration decisions and awards -- 8.3.3. Limits of access to arbitration -- 8.3.4. Possible solutions to tax arbitration implementation issues -- 8.4. Conclusion -- Chapter 9: Mutual Assistance Procedure and Domestic Law -- 9.1. Introduction -- 9.2. Legal framework: Measures to provide mutual assistance -- 9.2.1. Multilateral measures -- 9.2.1.1. Multilateral Convention on Mutual Administrative Assistance in Tax Matters -- 9.2.1.2. EU Directive on Administrative Cooperation in the Field of Taxation -- 9.2.1.3. Automatic Exchange of Information Standard -- 9.2.2. Bilateral measures -- 9.2.2.1. OECD Model -- 9.2.2.2. UN Model Tax Convention -- 9.2.2.3. Tax information exchange agreements -- 9.3. Legal protection of taxpayers and domestic provisions -- 9.3.1. Tax secrecy -- 9.3.2. Rules on bank and trade secrets -- 9.3.3. Domestic rules on information exchange -- 9.4. Policy perspective on mutual assistance -- 9.4.1. Role of mutual assistance in the fight against tax evasion -- 9.4.2. Importance of information exchange and domestic provisions -- 9.5. Conclusion -- Chapter 10: The Grace Clause of Article 29(8)(c) of the OECD Model Tax Convention and Its Procedural Aspects -- 10.1. The grace clause of article 29(8)(c) of the OECD Model Tax Convention -- 10.1.1. Article 29(8) of the OECD Model Tax Convention: An anti-abuse measure addressing permanent establishment triangular situations -- 10.1.2. Article 29(8)(c) of the OECD Model (2017): Discretionary competent authority relief. 10.1.3. Article 29(8)(c) of the OECD Model (2017) and procedural rules: A lack of guidance.
Written by experts in the field, this book provides an in-depth analysis of several crucial areas concerning the procedural aspects of tax treaty law.