Multilateral Tax Treaties

Overview

Differing provisions in bilateral tax treaties lead to undesired consequences. Tax administrations expend considerable energy combating tax structures devised by taxpayers and their advisers who attempt to use these differences to their advantage. This battle uselessly engages the resources of both enterprises and tax authorities. A model multilateral tax treaty could provide the solution to this problem. The advantages and disadvantages of multilateral tax treaties have been debated for many years. While some ...

See more details below
Other sellers (Hardcover)
  • All (4) from $243.11   
  • New (4) from $243.11   
Sending request ...

Overview

Differing provisions in bilateral tax treaties lead to undesired consequences. Tax administrations expend considerable energy combating tax structures devised by taxpayers and their advisers who attempt to use these differences to their advantage. This battle uselessly engages the resources of both enterprises and tax authorities. A model multilateral tax treaty could provide the solution to this problem. The advantages and disadvantages of multilateral tax treaties have been debated for many years. While some multilateral tax treaties have been concluded at regional levels, the concept has yet to gain wide acceptance. Multilateral Tax Treaties results from a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project sought to produce a draft multilateral tax treaty modeled on the OECD Model Income Tax Convention while examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a thorough analysis of the arguments for and against the conclusion of a multilateral tax treaty and of the various European law issues that arise in this context. Multilateral Tax Treaties provides incisive and thought-provoking reading for the international tax specialist and generates further discussion on this important topic.

Read More Show Less

Product Details

  • ISBN-13: 9789041107046
  • Publisher: Kluwer Law International, BV
  • Publication date: 4/22/1998
  • Pages: 266
  • Product dimensions: 6.14 (w) x 9.21 (h) x 0.63 (d)

Table of Contents

List of Contributors
Preface
List of Abbreviations
Ch. 1 Most Favoured Nation Concept in Tax Treaties 1
Ch. 2 Does the EC-Treaty Force the EU Member States to Conclude a Multilateral Tax Treaty? 15
Ch. 3 Bilateral Tax Treaties Multilateralized by the EC Treaty 33
Ch. 4 The Bilateral Tax Treaties Concluded Between EU Member States 53
Ch. 5 Multilateral Tax Treaty Versus Bilateral Treaty Network 83
Ch. 6 The Elimination of Double Taxation Within the EU and Between EU-Member States and Non-Member-States - Multilateral Treaty or Directive? 105
Ch. 7 The Personal Scope of a Multilateral Tax Treaty 119
Ch. 8 The Methods for the Elimination of Double Taxation in a Multilateral Tax Treaty 129
Ch. 9 Mutual Agreement and Arbitration Procedures in a Multilateral Tax Treaty 153
Ch. 10 The Concept of a Multilateral Tax Treaty 187
Ch. 11 Draft for a Multilateral Tax Treaty 197
Index 247
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)