Lang / Pistone Source versus Residence

Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives
Erscheinungsjahr 2008
ISBN: 978-90-411-4881-0
Verlag: Wolters Kluwer
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 388 Seiten, Web PDF

One of the major objectives of tax treaties has been the avoidance of
international double taxation. This is generally accomplished through the
agreement of each country to limit, in specified situations set out in double
tax treaties, its right to tax income earned from its territory by residents
of another country.

The OECD Model Tax Treaty, other model conventions, and the bilateral treaties
drafted in accordance with these models, allocate the taxing rights between
the state of source and the state of residence. The source rules for income
taxation are determined by Articles 6 through 21 of the OECD Model Convention.
These rules are the product of a rather long history and it seems difficult to
justify the scope of some in today’s world. Courts, tax administrators, and
practitioners are confronted with a growing number of interpretation and
application problems. In a globalized world with ever-increasing cross-border
streams of income such problems command more and more attention.

This book is designed to analyze the allocation rules of the OECD Model Tax
Convention and its equivalents in bilateral tax treaties. The distinguished
contributors to the work examine the justification for these rules - as well
as their scope – and highlight the most relevant interpretation and attendant
application problems. In addition they’ll suggest how such rules should be
modified and examine possible alternatives.

Autoren/Hrsg.

Lang, Michael

Pistone, Pasquale

Fachgebiete

• Rechtswissenschaften Steuerrecht