Essays about: "tax treaty law"
Showing result 36 - 40 of 66 essays containing the words tax treaty law.
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36. Squaring the Circle : The Role of the OECD Commentaries For the Interpretation of Tax Treaties Between the OECD and non-OECD States
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The thesis attempts to assess the role of the OECD Commentaries in tax treaty interpretation process concluded between Non-OECD and OECD states. In order to reach the goal of the thesis the thesis discusses the legal status of the OECD Commentaries under public international law, in particular the interrelation of the Commentaries with the Articles of 31 and 32 of the Vienna Convention. READ MORE
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37. Bilateralism of tax treaties versus triangular cases: is there a conflict?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The paper examines the triangluar situations which occur because of the bilateral nature of double tax treaties and tries to find out whether a bilateral tax treaty is able to solve a situation between more than two states. The thesis discusses proposed solutions and assesses their application considering the bilateral nature of the treaties... READ MORE
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38. Per Aspera Ad Astra: Towards the International Fiscal Meaning of the Concept 'Beneficial Owner'
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The term ‘beneficial owner’ was first internationally introduced by the OECD in the Model Convention in 1977 and since that time it serves as one of the anti-abuse rules directly provided for in double tax treaties. The concept is critical for determining the eligibility of a person for the tax treaty benefits and for the allocation of taxing rights between two contracting states with regard to dividends, interest or royalties income. READ MORE
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39. "Does Avoidance of Member State's Tax Justify Hindrance of Treaty Freedoms?"
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This research paper examines whether the prevention of Member State's taxes avoidance can justify hindrance of the TFEU freedoms. The legal research performed leads to the conclusion that, despite the fact that such justification existed in the past in the ECJ's case law, it was de facto abolished within the ambit of Case C-196/04 Cadbury Schweppes, since in this case the ECJ restricted the incidence of the tax avoidance justification only to measures aimed at preventing abuse of EU law. READ MORE
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40. The Impact of AG Geelhoed's Theories on Recent Case Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis begins in the view of AG Geelhoed about the right for the States to allocate the right to tax between them and that discrimination resulting from this does not fall with in scope of the free movement provisions of the Treaty. In an article by the CFE in 2006 a conclusion is drawn that the ECJ is starting to fall in line with Geelhoed’s reasoning. READ MORE
