IFA: Abusive Application of International Tax Agreements: Abusive Application of International Tax Agreements

by International Fiscal Association (IFA)

Overview

Using case studies, this seminar attempts to clarify the concept of abusive application of tax treaties and whether the concept of abuse is a domestic one or one of treaty law.

To the extent that the concept of abuse is a purely domestic one, the question arises how domestic anti-avoidance rules affect double taxation conventions and to what extent one contracting state, for the purpose of taxation, should be prepared to consider the other contracting state's notion of abuse.

To the extent that the concept of abuse is one of treaty law, it has to be clarified whether such a concept is known in Treaty law as an unwritten rule or whether the treaties need to include an express provision. Another important question in this respect is whether abusive use of tax treaties by contracting states is possible, e.g. by denying the access to the treaty or by implementing exit charges in the national legislation.

What is or can be the role of the OECD in this process and to what extent does EC law innuence the way abuse of tax treaties can be tackled?

Product Details

ISBN-13:	9789041116734
Publisher:	Wolters Kluwer
Publication date:	10/01/2001
Series:	IFA Congress Series Set
Pages:	98
Product dimensions:	6.14(w) x 9.21(h) x 0.21(d)

Table of Contents

Introductory Notes
Works of the OECD I; J. Owens
Works of the OECD II; D. Lütti
Allocation of Profits under Article 14
To Which Extent do Employees Assigned to a Subsidiary Constitute a Permanent Establishment of the Parent Company?
Appendix 1: The OECD Committee on Fiscal Affairs
Appendix 2: Outline on Article 14
Appendix 3: Outline on Employees as a Permanent Establishment
Appendix 4: The Origins of OECD Model Articles 7, 14 and 15

Editorial Reviews

Presents the material that was prepared by a panel of international tax experts to address the subject. They consider not only the technical aspects of secondary adjustments, but also the underlying philosophical question of whether there should be any at all and if so what appropriate limitations might be. They discuss a labyrinth of potential adjustments that could flow from the primary transfer pricing adjustment, as well as set-offs and corresponding adjustments. No index. Annotation c. Book News, Inc., Portland, OR (booknews.com)

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