000			11295nam a22005053i 4500
001			EBC6631189
003			MiAaPQ
005			20240724115127.0
006			m o d |
007			cr cnu||||||||
008			240724s2021 xx o ||||0 eng d
020			_a9789087226701 _q(electronic bk.)
020			_z9789087226688
035			_a(MiAaPQ)EBC6631189
035			_a(Au-PeEL)EBL6631189
035			_a(OCoLC)1260348584
040			_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ
050		4	_aK4475 .H578 2021
082	0		_a343.0526
100	1		_aLang, Michael.
245	1	4	_aThe History of Double Taxation Conventions in the Pre-BEPS Era.
250			_a1st ed.
264		1	_aAmsterdam : _bIBFD Publications USA, Incorporated, _c2021.
264		4	_c©2021.
300			_a1 online resource (1005 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
505	0		_aCover -- 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		_aPart 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		_a5.1.3.5. 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		_a6.1.3.4. 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		_a8.1.1.3.1. 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		_a8.1.3.2.4. Nature of double tax conventions.
520			_aThis 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			_aDescription based on publisher supplied metadata and other sources.
590			_aElectronic 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	_aTax administration and procedure-History-Europe.
650		0	_aDouble taxation-History-Europe.
655		4	_aElectronic books.
700	1		_aReimer, Ekkehart.
776	0	8	_iPrint version: _aLang, Michael _tThe History of Double Taxation Conventions in the Pre-BEPS Era _dAmsterdam : IBFD Publications USA, Incorporated,c2021 _z9789087226688
797	2		_aProQuest (Firm)
856	4	0	_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6631189 _zClick to View
999			_c27204 _d27204