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Author Viennese Symposium on International Tax Law (25th : 2018 : Wirtschaftsuniversität Wien)

Title Tax treaty entitlement / editors Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer
Published Amsterdam : IBFD, [2019]
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Description 1 online resource (xiii, 279 pages)
Series European and International Tax Law and Policy Series, 2451-8360 ; volume 11
WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 1 1. 2451-8360
Contents The relevance of the preamble for treaty entitlement / Clare (Xue) Peng, Joseph Schuch -- The application of the principal purpose test under tax treaties / Svitlana Buriak -- Limitation on benefits clauses : limiting the entitlement to treaty benefits / Lisa Ramharter, Rita Szudoczky -- The beneficial ownership test / Florian Navisotschnigg -- Resident persons according to article 1(1) of the OECD Model / Claus Staringer, Desiree Auer -- Dual residence and treaty entitlement of individuals / Karol Dziwiński -- Dual residence for non-individuals / Peter Bräumann -- Tax treaty entitlement and hybrid entities : article 1(2) and article 1(3) of the OECD Model (2017) / Jean-Philippe Van West -- Entitlement to protection against discriminatory taxation / Pasquale Pistone, Clement Migai -- Personal scope of the mutual agreement procedure and arbitration provisions, and the mutual assistance provisions / Sriram Govind
Summary "The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true now that the OECD has introduced a number of new provisions regarding the entitlement to tax treaties into its Model Convention as part of the BEPS Project."--Page four of cover
Notes At head of title on cover: WU Institute for Austrian and International Tax Law
Bibliography Includes bibliographical references
Notes English
Print version record
Subject Double taxation -- Treaties -- Congresses
Double taxation -- Treaties.
Internationales Steuerrecht
Genre/Form Conference papers and proceedings.
Form Electronic book
Author Lang, Michael, 1965- editor.
Pistone, Pasquale, editor.
Rust, Alexander, editor.
Schuch, Josef, editor.
Staringer, Claus, editor.
ISBN 9087225067