Taxation of shipping and air transport in domestic law, EU law and tax treaties
By: edited by Prof. Guglielmo Maisto
Series: EC and international tax law series -- vol. 15; EC and international tax law series -- v. 15
Publisher: IBFD Publications BV
Published: 2017
Place of publication: Amsterdam, The Netherlands
Language: eng
Number of pages: 698
ISBN-13: 9789087224035; 9789087224042
Subjects: Double taxation; Treaties; Shipping; Taxation; Law and legislation; Commercial Aeronautics
Description: This book comprising the proceedings and working documents of an annual seminar held in Milan in November 2016, is a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors. It begins with a comparative analysis of the domestic regulatory and tax regimes of such industries and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union on tonnage taxation systems and VAT regimes. The book then moves to selected tax treaty issues. In particular, it analyses: (i) the historical background and the proposed changes to articles 8 and 15(3) of the OECD Model Convention; (ii) the recent developments concerning article 8 of the OECD Model Convention and the application of the place of effective management criterion, instead of the residence criterion, as connecting factor; (iii) the most relevant tax treaty issues related to the qualification, allocation and apportionment of income derived by shipping and air transport activities; and (iv) the taxation of the remuneration of crews of ships and aircraft. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices of various states, including Australia, Austria, Brazil, Canada, China and Hong Kong, Denmark, Germany, Greece, Italy, Liberia, the Netherlands, Spain, Switzerland and the United Kingdom.
Notes: "Based on the presentations made at the "Taxation of the Shipping and Air Transport Industries in Domestic Law, EU Law and Tax Treaties" seminar that was held in Milan on 21 November 2016"--Page vii.

Includes bibliographical references.
Table of contents: title: Chapter 1: Direct taxation of air transport activities / Hemmelrath, A. Marquardsen, L. ; p. 3-16.; title: Chapter 2: Taxation of shipping transport activities (including tonnage tax systems) / Stevens, T. ; p. 17-37.; title: Chapter 3: Tonnage tax and EU law / Weber, D. Sander, M. van de ; p. 41-59.; title: Chapter 4: Shipping and air transport industry VAT / Maunz, S. ; p. 61-70.; title: Chapter 5: Historical background of proposed changes to articles 8 and 15(3) OECD Model / Sasseville, J. ; p. 73-103.; title: Chapter 6: Place of effective management versus residence / Richelle, I. ; p. 105-127.; title: Chapter 7: Article 8 OECD Model : time for a change? / Kofler, G. ; p. 129-148.; title: Chapter 8: Issues relating to remuneration of crews of ships or aircraft (article 15(3) OECD Model) / Pötgens, F.P.G. Vergouwen, M.M. ; p. 149-205.; title: Chapter 9: Australia / Burch, M. ; p. 209-231.; title: Chapter 10: Austria / Zöhrer, C. ; p. 233-267.; title: Chapter 11: Brazil / Matarazzo, G. Chamma Rocha, T. Moreira Vieira ; p. 269-289.; title: Chapter 12: Canada / Lennard, J.J. ; p. 291-321.; title: Chapter 13: Mainland China and Hong Kong SAR / Li, N. ; p. 323-351.; title: Chapter 14: Denmark / Baxter, C.M. Thomsen, T. Christensen, E.E.N. Hansen, M.P. Johannessen, K. ; p. 353-387.; title: Chapter 15: Germany / Hemmelrath, A. Marquardsen, L. ; p. 389-438.; title: Chapter 16: Greece / Tegos, M. ; p. 439-458.; title: Chapter 17: Italy / Boiardi, S. ; p. 459-497.; title: Chapter 18: Liberia / Dekonty Joseph, T. ; p. 499-534.; title: Chapter 19: Netherlands / Mooren, T. Stevens, T. ; p. 535-567.; title: Chapter 20: Spain / Pita Grandal, A. Ruiz Hidalgo, C. ; p. 569-601.; title: Chapter 21: Switzerland / Baeriswyl, R. Bürgisser, J. ; p. 603-627.; title: Chapter 22: United Kingdom / Kronbergs, Z.G. ; p. 629-678.; title: Chapter 23: Conclusions from a business point of view / Baster, C.M. Ashgar, H. Border, J.R. ; p. 681-693.