| Description |
1 online resource (xi, 259 pages) |
| Contents |
Cover -- Title -- Copyright -- Foreword -- Part 1: Single Taxation as a Policy Goal -- Chapter 1: In Search of Single Taxation -- 1.1. Introduction -- 1.2. The single tax principle: Historical background -- 1.2.1. Preliminary remarks -- 1.2.2. The single tax principle -- 1.2.2.1. Notion -- 1.2.2.2. Origin and developments of the principle in the international tax framework -- 1.2.3. The legal justification: Is there an international tax regime? -- 1.2.4. The theoretical justification: Single taxation as a remedy against which "evils"? -- 1.2.4.1. The intermediate ideal |
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1.2.4.2. More than single taxation -- 1.2.4.3. Less than single taxation -- 1.3. Reverse hybrids: Why less than single taxation? -- 1.3.1. Methodological approach: Linking theory and practice -- 1.3.2. The Dutch CV-BV structure -- 1.3.2.1. Commanditaire vennootschap: Legal framework -- 1.3.2.2. Features of the structure -- 1.3.2.3. Tax implications -- 1.3.3. Why less than single taxation? -- 1.3.3.1. Counting the levies -- 1.3.3.2. Base erosion: Who is the victim? -- 1.3.3.3. The origin of the "evil": Tax arbitrage in the international debate |
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1.4. Achieving single taxation: The application of the BEPS Action 2 recommendations -- 1.4.1. The achievement of single taxation as envisioned by the OECD -- 1.4.2. Neutralizing hybrid mismatch arrangements: Recommendations for domestic law -- 1.4.2.1. The main solution -- 1.4.2.2. The linking rule applied to the CV-BV structure: Single taxation, finally? -- 1.4.2.3. The other specific recommendations -- 1.4.2.4. The treaty hybrid provision -- 1.5. Some critical remarks -- 1.5.1. Single taxation as an economic concept |
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1.5.2. Single taxation principle versus independent entity principle: Clash of the titans? -- 1.5.3. Taxing income or taxing persons? -- 1.5.4. Taxing somewhere, no matter where -- 1.6. Exploring other scenarios: The thin line between single and double taxation -- 1.6.1. Alternative measures -- 1.6.2. First hypothesis: Dual inclusion with relief -- 1.6.2.1. The OECD alternative for achieving single taxation -- 1.6.2.2. Brief remarks on the risks of over-taxation -- 1.6.3. Second hypothesis: Withholding tax on payments to a hybrid |
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1.6.4. Third hypothesis: Agreement on the qualification of the hybrid -- 1.6.5. The thin line between single and double taxation -- 1.7. Conclusions -- Chapter 2: Exploring Single Taxation: From Concept to Implementation? -- 2.1. The concept of single taxation -- 2.2. Origins of the single taxation principle -- 2.3. Comments on single taxation -- 2.3.1. US tax law compared to single taxation -- 2.3.2. BEPS -- 2.3.3. Rate of single taxation -- 2.3.4. Economic double taxation -- 2.3.5. Customary international law -- 2.4. US territorial taxation -- 2.4.1. Change in policy |
| Summary |
This book explores the notion of single taxation by presenting opposing views on this complex topic |
| Bibliography |
Includes bibliographical references |
| Notes |
Description based on online resource; title from digital title page (viewed on March 22, 2019) |
| Subject |
International business enterprises -- Taxation.
|
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International economic relations.
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BUSINESS & ECONOMICS / Public Finance.
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International business enterprises -- Taxation
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International economic relations
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| Form |
Electronic book
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| Author |
Wheeler, J., editor.
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| ISBN |
9789087224899 |
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9087224893 |
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