Source: http://www.elgaronline.com/view/9781785365874.00024.xml
Timestamp: 2016-12-03 06:56:26
Document Index: 32514440

Matched Legal Cases: ['ART. 4', 'ART. 5', 'ART. 12', 'ART. 24', 'ART. 25', 'ART. 4', 'ART. 5', 'ART. 12', 'ART. 24', 'ART. 25']

EXCHANGE OF INFORMATION AND ASSISTANCE IN COLLECTION (ARTT. 26 AND 27) : Judicial Interpretation of Tax Treaties The Use of the OECD Commentary
Related SubjectsSubjectsLaw - AcademicTax Law and Fiscal PolicyPrintSaveCiteEmailShareText size: AAJudicial Interpretation of Tax TreatiesThe Use of the OECD CommentaryElgar Tax Law and Practice seriesCarlo GarbarinoCategory:Monograph BookPublisher:Edward Elgar PublishingPublished in print:28 Oct 2016ISBN:9781785365874eISBN:9781785365881DOI:10.4337/9781785365881Pages:c 704Buy Book in PrintJudicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation. CopyrightCONTENTSEXTENDED TABLE OF CONTENTSABBREVIATIONSPREFACETABLE OF CASESTABLE OF LEGISLATIONINTRODUCTIONChapter 1: SCOPE OF THE TREATIES (ARTT. 1, 2 AND 3)Chapter 2: RESIDENCE FOR TREATY PURPOSES (ART. 4)Chapter 3: DEFINITION OF PERMANENT ESTABLISHMENT (ART. 5)Chapter 4: BUSINESS PROFITS AND ASSOCIATED ENTERPRISES (ARTT. 7 AND 9)Chapter 5: INCOME FROM IMMOVABLE PROPERTY, CAPITAL GAINS, AND CAPITAL (ARTT. 6, 13 AND 22)Chapter 6: INCOME FROM EQUITY AND FROM DEBT (ARTT. 10 AND 11)Chapter 7: ROYALTIES (ART. 12)Chapter 8: INCOME FROM EMPLOYMENT, DIRECTORS’ FEES, AND STUDENTS (ARTT. 15, 16 AND 20)Chapter 9: ENTERTAINERS AND SPORTSPERSONSChapter 10: PENSIONS AND GOVERNMENT SERVICE (ARTT. 18 AND 19)Chapter 11: OTHER INCOME AND INTERNATIONAL TRANSPORT (ARTT. 21 AND 8)Chapter 12: METHODS FOR ELIMINATION OF DOUBLE TAXATION (ARTT. 23A AND 23B)Chapter 13: NON-DISCRIMINATION (ART. 24)Chapter 14: MUTUAL AGREEMENT PROCEDURE (ART. 25)Chapter 15: EXCHANGE OF INFORMATION AND ASSISTANCE IN COLLECTION (ARTT. 26 AND 27)INDEXChapter 15: EXCHANGE OF INFORMATION AND ASSISTANCE IN COLLECTION (ARTT. 26 AND 27)Carlo GarbarinoDOI10.4337/9781785365881.00024Pages566–608(43 total)CategoryMonograph ChapterSubjects: law - academic, tax law and fiscal policy
‘Tax information’ can be defined as ‘knowledge communicated or received concerning taxpayers’ particular facts or circumstances’: information adds new data to that already known, cannot be predicted and resolves uncertainty, so it clearly has economic value. More specifically tax information allows agents (tax authorities) to make choices that yield higher expected payoffs/utility than they would obtain from choices made in the absence of information. Tax information should be understood in the context of the interdependent tax strategies of the RC and the SC. The RC has the predominant strategy in so far as it extends its tax jurisdiction to the foreign income (sourced in the SC) of its residents, and the taxes paid in the SC are fully credited against the taxes paid in the RC. There is however moral hazard and asymmetry of information, because taxpayers may under-report (or not report) in their RC their income produced in the SC. This opportunistic behaviour is, at least in part, determined, on the one hand, by the fact that the RC cannot enforce its extra-territorial legislative tax claims directly in the territory of the SC, and, on the other hand, by the fact that the SCs may offer low or no taxation to non-residents investing in that country and not cooperate with the RC in respect of enforcement of claims by the RC. The result is that the high mobility of passive or financial income leads to an obfuscation of relevant tax information through bank secrecy and other forms of confidentiality pursued by un-cooperative SCs. You are not authenticated to view the full text of this chapter or article.Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.Further informationAccess help/ troubleshootingPurchase or trial ElgaronlineContact usCopyrightCONTENTSEXTENDED TABLE OF CONTENTSABBREVIATIONSPREFACETABLE OF CASESTABLE OF LEGISLATIONINTRODUCTIONChapter 1: SCOPE OF THE TREATIES (ARTT. 1, 2 AND 3)Chapter 2: RESIDENCE FOR TREATY PURPOSES (ART. 4)Chapter 3: DEFINITION OF PERMANENT ESTABLISHMENT (ART. 5)Chapter 4: BUSINESS PROFITS AND ASSOCIATED ENTERPRISES (ARTT. 7 AND 9)Chapter 5: INCOME FROM IMMOVABLE PROPERTY, CAPITAL GAINS, AND CAPITAL (ARTT. 6, 13 AND 22)Chapter 6: INCOME FROM EQUITY AND FROM DEBT (ARTT. 10 AND 11)Chapter 7: ROYALTIES (ART. 12)Chapter 8: INCOME FROM EMPLOYMENT, DIRECTORS’ FEES, AND STUDENTS (ARTT. 15, 16 AND 20)Chapter 9: ENTERTAINERS AND SPORTSPERSONSChapter 10: PENSIONS AND GOVERNMENT SERVICE (ARTT. 18 AND 19)Chapter 11: OTHER INCOME AND INTERNATIONAL TRANSPORT (ARTT. 21 AND 8)Chapter 12: METHODS FOR ELIMINATION OF DOUBLE TAXATION (ARTT. 23A AND 23B)Chapter 13: NON-DISCRIMINATION (ART. 24)Chapter 14: MUTUAL AGREEMENT PROCEDURE (ART. 25)Chapter 15: EXCHANGE OF INFORMATION AND ASSISTANCE IN COLLECTION (ARTT. 26 AND 27)INDEXEdward Elgar PublishingCopyright © 2012Privacy Policy and Legal NoticesCreditsTechnical supportFacebookTwitter