Limitation on Benefits Clauses in Double Taxation Conventions

Limitation on Benefits Clauses in Double Taxation Conventions

by Borrego
     
 

ISBN-10: 9041123709

ISBN-13: 9789041123701

Pub. Date: 12/23/2005

Publisher: Wolters Kluwer Legal & Regulatory

In accordance with Article 22 of its 1996 Model Treaty, most double taxation conventions entered into by the United States contain a number of rules called limitation on benefits clauses, the purpose of which is to prevent the application of the benefits of the treaties to treaty shopping structures. Following the changes in the Commentaries on Article 1 of the

Overview

In accordance with Article 22 of its 1996 Model Treaty, most double taxation conventions entered into by the United States contain a number of rules called limitation on benefits clauses, the purpose of which is to prevent the application of the benefits of the treaties to treaty shopping structures. Following the changes in the Commentaries on Article 1 of the OECD Model Tax Convention in 2003, a number of clauses similar to those provided in the United States Model Treaty have been included.

In this study, the legal framework and application of these rules is analysed in depth, and particularly, taking into account those rules included in the double taxation conventions concluded between the United States and European Union member states. In this respect, the compatibility of these rules with European Community Law is also analysed in the last chapter.

This study is based on the authors doctoral thesis, which was awarded the prize for the best doctoral thesis on financial and tax law by the Spanish Instituto de Estudios Fiscales (Ministerio de Economia y Hacienda) in 2002.

Product Details

ISBN-13:
9789041123701
Publisher:
Wolters Kluwer Legal & Regulatory
Publication date:
12/23/2005
Series:
EUCOTAX Series on European Taxation Series Set Series
Pages:
322
Product dimensions:
6.14(w) x 9.21(h) x 0.75(d)

Table of Contents

Foreword. Authors Note. List of Abbreviations. Introduction. Chapter 1. Taxation of Non-Residents and International Tax Planning Through DTC. Chapter 2. Subjective Scope of Double Taxation Conventions and Limitation on Benefits Clauses. Chapter 3. Legal Framework and Application of Limitation on Benefit Clauses. Chapter 4. Limitation on Benefit Clauses and EC Law. Bibliography. Index.

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