IT Lecture weeks 17, 18, 19, 20 and 21 – Tax Treaties
Table of Contents
Follow curriculum – Reading:
International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 8
OECD Income and Capital Model Convention and Commentary 2017 ARTICLES 1 to 4; 5 and 7; 6, 13 and 22; 11 and 12; 24; and 27; and commentaries
UN Model Double Taxation Convention and Commentaries 2011 Update ARTICLES 1 to 4; 5 and 7; 6, 13 and 22; 11 and 12; 24; and 27; and commentaries
http://www.oecd.org/ctp/beps-2015-final-reports.htm – Action 15 – MLI; Action 7 – PEs
IBFD textbook on International Tax – Courts and Treaty Law – International Tax – Courts & Treaty Law COMPLETE – especially Chap 8 below, but scan through this book and read at least the conclusions to each up to and incl. Chapter 8, and then Chap 15-18:
Chap 1 – Non-tax treaties: Domestic courts and treaty interpretation
Chap 2 – Some comparative notes on tax litigation
Chap 3 – Tax treaties: The perspective of common law countries
Chap 4 – Courts and tax treaties in civil law countries
Chap 5 – European Court of Justice
Chap 6 – EC Treaty freedoms, tax treaties and national courts
Chap 7 – Use of foreign court decisions in interpreting tax treaties
Chap 8 – Court decisions and the Commentary to the OECD Model Convention
Chap 9 – Austria
Chap 10 – France
Chap 11 – Germany
Chap 12 – Italy
Chap 13 – Netherlands
Chap 14 – Spain
Chap 15 – Judicial errors under tax treaties and their remedies
Chap 16 – Handling of judicial override
Chap 17 – Procedural conditions for the implementation of tax treaty obligations under domestic law
Chap 18 – Conclusions
Additional supplementary reading – some required to answer tutorial questions:
17 – 21 Administrative Aspects of the Application of Tax Treaties
17 – 21 Barry Spitz Offshore Planning List DATABASE FOR INTERNATIONAL TAX
17 – 21 International tax can a trust be a person for DTA purposes
17 – 21 Klaus Vogel Treatise on Double Tax Conventions B Expl Notes – this is one of the most recognized treatises on tax treaties, so it is worthwhile scanning the contents and taking note of some of the key topics on tax treaties:
4. Avoidance of double taxation, particularly through treaties, page 6
II. Legal Framework of Double Tax Treaties, page 10
- Conclusion of double tax treaties… (references to GATT et al), page 11
3. Structure and application of double tax treaties, page 17
III. Interpretation of Double Tax Treaties, page 19
- Distinctions from interpretation of domestic law, page 20
- General principles for interpretation of international agreements, page 21
- Particularities of double taxation treaties, page 25
2. Relation to Art. 3(2) MC, page 37
V. Double Taxation Treaties and Changes to Domestic Law, page 44
3. Treaty override, page 47
b. Legal consequences of a ‘Treaty Override’, page 49
17 – 21 PEs April 2010 French Supreme Court PE and fixed place of business
17 – 21 see PE chapter Transfer Pricing & Business Restructuring by IBFD
17 – 21 TAX TREATIES offshore planning checklist by Barry Spitz
PEs April 2010 French Supreme Court PE and fixed place of business
Victor Thuronyi Comparative Tax Law – eBook
Tutorial and assignment questions, dates and requirements:
http://iitfconnect.com/?p=902