Special features of the UN Model Convention
By: edited by Anna Binder, Viktoria Wöhrer
Series: Schriftenreihe zum Internationalen Steuerrecht -- Band 117
Publisher: Linde Verlag
Published: 2019
Place of publication: Wien
Language: eng
Number of pages: 644
ISBN-13: 9783707341249
Subjects: Double taxation; Treaties; International business enterprises; Taxation; United Nations model double taxation convention between developed and developing countries
Description: This volume comprises the Master's theses of the 2018-2019 class of the postgraduate LL M programme "International Tax Law" at WU (Vienna University of Economics and Business). The authors and editors focus and explore in detail the unique features of the UN Model Convention. This is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS Project on the UN Model.
Notes: Includes bibliographical references.
Table of contents: title: The United Nations Tax Committee as a player in the international tax policy discussion /; title: Kasturirangan, S.-- ; p. 3-24; title: The UN Model: favoring source country taxing rights /; title: Dias Teixeira, V.-- ; p. 25-46; title: The PE definition: a threshold for source state taxation (art 5) /; title: Rao, S.-- ; p. 47-72; title: The service PE (article 5) /; title: Gerwig, A.-- ; p. 73-94; title: Limited force of attraction (article 7) /; title: Mora, C.-- ; p. 95-118; title: The rejection of the Authorized OECD Approach (article 7) /; title: García García, J.M.-- ; p. 119-152; title: The relevance of the UN Practical Manual on Transfer Pricing for Developing Countries for the interpretation of article 9 /; title: Tadikonda, P.-- ; p. 153-172; title: Special features of the UN Model Convention; title: the 'sixth method' /; title: Welle, C.-- ; p. 173-190; title: Transfer pricing : the relevance of location-specific advantages /; title: Ruidant, O.-- ; p. 191-212; title: Branch profits tax /; title: Lučić, M.-- ; p. 213-236; title: Article 8: are the underlying reasons for granting a special rule still valid? /; title: Orlandi, M.-- ; p. 237-262; title: Taxation of royalties (article 12) /; title: Wagner Gattaz, M.-- ; p. 263-282; title: Origin and function of article 12A of the UN Model /; title: Park, J.-- ; p. 283-304; title: Definition of technical services and relationship of article 12A to other articles /; title: Müller, R.-- ; p. 305-328; title: Taxation of technical services III : article 12A; title: a good response to the tax challenges of the digitalized economy? /; title: Hermans, W.W.J.-- ; p. 329-350; title: Taxation of capital gains : the substantial participation clause in article 13(5) /; title: Uribe Villamil, S.-- ; p. 351-370; title: Taxation of independent personal services (article 14) /; title: Velo, J.-- ; p. 371-390; title: Taxation of pensions /; title: Bilgram, J.-- ; p. 391-408; title: Additional provisions for the taxation of other income (article 21) /; title: Sussumu Pizão Yoshida, F.-- ; p. 409-426; title: The role of tax sparing and matching credits (articles 23A and 23B) /; title: Schmatz, S.-- ; p. 427-450; title: The UN perspective on dispute resolution (article 25) /; title: Masia, E.-- ; p. 451-474; title: The fiscally transparent entity clause and the saving clause in article 1 /; title: Schwechel, S.-- ; p. 475-508; title: The new tie-breaker rule of dual-resident persons other than individuals /; title: Cirillo, M.-- ; p. 509-530; title: Recent modification of article 5 to prevent the avoidance of the PE status /; title: Chatlani, R.N.-- ; p. 531-554; title: The new limitation on benefits (LoB) in article 29 of the UN Model /; title: Olzhabayeva, D.-- ; p. 555-590; title: The Third State PE rule in article 29 /; title: Leite Zanetoni, J. de Paula-- ; p. 591-616; title: The new general anti-abuse rule in article 29(9) /; title: Moreno Pérez, R.R.-- ; p. 617-637