Tax Treaty Residence of Entities

Author:   Jan Gooijer
Publisher:   Kluwer Law International
ISBN:  

9789403513010


Pages:   376
Publication Date:   13 September 2019
Format:   Hardback
Availability:   In Print   Availability explained
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Tax Treaty Residence of Entities


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Overview

It is of great importance to be able to determine who or what is considered `resident' within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in which technological developments make it possible for corporations to explore the wide gap between their actual business operations and the `legalistic' requirements for corporate residence. In this study of the OECD Model Tax Convention - the basis for most tax treaties - the author develops a clear understanding of the content of the residence concept as regards entities and proposes solutions to current problems, finishing with his own thoroughgoing definition. In seeking a definition of the term `resident' that covers all uses in treaties, the analysis draws on, in addition to the current and earlier iterations of the OECD Model Law itself, such elements as the following: domestic law meaning of residence in the tax law of France, Germany, the Netherlands, the United Kingdom and the United States; Articles 31 and 32 of the Vienna Convention on the Law of Treaties; historical documents that uncover the ordinary meaning of treaty terms; tax treaty case law and court decisions; and fiscal, tax and legal scholarship surrounding the concept of residence for taxation purposes. The analysis includes a comprehensive description of tiebreaker rules, various perspectives on `place of effective management' and policy considerations as to the further development of the treatment of entities under double tax conventions. Given the inordinate importance of the definition of `resident', the differences in interpretation to which the current definition gives rise and the economic developments that call for an evaluation of the provision, this thorough examination of the treaty rules on residence of entities will be welcomed by tax lawyers, corporate counsel and policymakers and academics concerned with tax law. The author's guidance on the concept of residence for tax purposes and his original proposals for reform will prove of great practical value for tax practitioners.

Full Product Details

Author:   Jan Gooijer
Publisher:   Kluwer Law International
Imprint:   Kluwer Law International
ISBN:  

9789403513010


ISBN 10:   9403513012
Pages:   376
Publication Date:   13 September 2019
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

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