Tax Sparing [electronic resource]: A Reconsideration /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co operation and DevelopmentContent Provider
Organisation for Economic Co-operation and DevelopmentContent Provider
Paris : OECD Publishing,
1998.
Tax sparing provisions have now more than four decades of history in bilateral tax treaties, including treaties between OECD countries. But the world of today is quite different from that when the positions of OECD Member and non-member countries towards tax sparing were developed. These changes in the international setting have led countries to reconsider their attitude towards tax sparing and the design of such provisions. This report examines the practices of Member countries and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.
I. Introduction -- II. The Historical Development of Tax Sparing Provisions -- III. Traditional Country Provisions on the Issue of Tax Sparing -- IV. Tax Sparing: An Emerging Consensus on the Need for a Re-Evaluation -- V. Recent Trends in Tax Sparing Provisions -- VI. Best Practices in Designing Tax Sparing Provisions -- VII. Recommendations -- Annex I. Member Country Tax Sparing Provisions Referred to in the Report -- Annex II. Tax Sparing Provisions in Treaties between OECD Member Countries -- Annex III. Tax Sparing Provisions in Treaties between OECD Member and Certain Non-Member Countries -- Annex IV. Tax Avoidance Scheme I -- Annex V. Tax Avoidance Scheme II -- Annex VI. Anti-Abuse Provisions -- Annex VII. Article 23B of the Commentary to the OECD Model Tax Convention -- Annex VIII. Recommendation of the Council on the Granting and Design of Tax Sparing in Tax Conventions -- Bibliography
Bibliographic Level Mode of Issuance: Monograph
Tax sparing provisions have now more than four decades of history in bilateral tax treaties, including treaties between OECD countries. But the world of today is quite different from that when the positions of OECD Member and non-member countries towards tax sparing were developed. These changes in the international setting have led countries to reconsider their attitude towards tax sparing and the design of such provisions. This report examines the practices of Member countries and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.
Taxation
Double taxation
Tax sparing
Tax incentives
Law - Non-U.S.
Law, Politics & Government
Law - Europe, except U.K.