Title Taxes covered under Article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes / editors: Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer

Published Amsterdam : IBFD, [2021]

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Description 1 online resource (xiii, 292 pages) : illustrations Series WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series ; Volume 19 WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 19. Contents Cover -- Title -- Copyright -- Table of Contents -- Preface -- Chapter 1: The Notion of "Tax" According to Article 2 OECD Model Convention 1982 and 2017 -- 1.1. Introduction -- 1.2. Characteristics of a tax -- 1.2.1. Compulsory payment -- 1.2.2. Unrequited payment -- 1.2.3. Imposed on behalf of -- 1.2.4. A contracting state or of its political subdivisions or local authorities -- 1.2.5. Irrespective of the manner in which they are levied -- 1.3. Accessory duties or charges to taxes -- 1.4. Ordinary and extraordinary taxes -- 1.5. Conclusion Chapter 2: Taxes on Income According to Article 2(1) and (2) OECD Model Convention 2017 -- 2.1. Background and drafting history: Article 2(1) and (2) -- 2.1.1. Background -- 2.1.2. "Direct personal or impersonal taxes" to "taxes on income" -- 2.1.3. Rationale for taxes mentioned in article 2(2) -- 2.2. Understanding the substantive scope of "taxes on income" -- 2.2.1. "Taxes on income" as taxes on "total income" or on "elements of income" -- 2.2.2. Autonomous reading of income -- 2.2.3. Specific taxes in article 2(2): Illustrative or exhaustive reference to payroll taxes? 2.2.4. Identifying "taxes on income" -- 2.3. Conclusion -- Chapter 3: Taxes on Capital According to Article 2(1) and (2) OECD Model Convention 2017 -- 3.1. Introduction -- 3.2. Taxes on capital in articles 2 and 22 of the OECD Model -- 3.2.1. Taxes on income and capital in article 2(1) and (2) of the OECD Model -- 3.2.2. Taxes on capital in article 22 of the OECD Model -- 3.3. The historical development of taxes on capital in the OECD Model -- 3.3.1. Preliminary remarks -- 3.3.2. League of Nations (1921-1946) -- 3.3.3. OEEC/OECD (1954-2017) -- 3.4. Capital vs property 3.4.1. Preliminary remarks -- 3.4.2. The terms capital and property in the system of the OECD Model -- 3.4.3. Is ownership a requirement for a tax to be a taxon capital? -- 3.5. Conclusions -- Chapter 4: Taxes on Estates and Inheritances and on Gifts According to Article 2(1) and (2) OECD Model Convention 1982 -- 4.1. The OECD Model Convention on Taxes on Estates and Inheritances and on Gifts 1982 -- 4.1.1. General overview and structure of the treaty -- 4.1.2. The principle of duality -- 4.2. Article 2 OECD Model 1982 -- 4.2.1. Structure of article 2 -- 4.2.2. Article 2(1) and (2) 4.3. Notional objective elements in article 2(1) -- 4.3.1. Form of collection of the tax -- 4.3.2. Gratuitousness -- 4.3.3. Periodicity -- 4.4. Taxes on wealth transfers covered by article 2(2) -- 4.4.1. Taxes on estates and inheritances -- 4.4.2. Taxes on wealth transfers inter vivos -- 4.4.3. The issue of trusts and private foundations -- 4.5. Treaty practice -- 4.6. Conclusion -- Chapter 5: The List of Taxes According to Article 2(3) OECD Model Convention 1982 and 2017 -- 5.1. Definition and historical background of the list of taxes in the OECD Model Tax Conventions 1982 and 2017 Summary This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017. The topics include: The notion of 'tax' according to article 2 of the OECD Model Conventions 1982 and 2017; The list of taxes according to article 2(3) of the OECD Model Conventions 1982 and 2017; Identical or substantially similar taxes according to article 2(4) of the OECD Model Conventions 1982 and 2017; Digital taxes and article 2 of the OECD Model Conventions 1982 and 2017; Double protection under article 2 of the OECD Model Conventions 1982 and 2017; Tax treaty application beyond the scope of article 2 of the OECD Model Conventions 1982 and 2017 (non-discrimination, mutual agreement and mutual assistance) Bibliography Includes bibliographical references Notes Print version record Subject Double taxation -- OECD countries Income tax -- Law and legislation -- OECD countries Capital levy -- Law and legislation -- OECD countries Capital levy -- Law and legislation Double taxation Income tax -- Law and legislation OECD countries Form Electronic book Author Kofler, Georg, 1977- editor. Lang, Michael, 1965- editor. Pistone, Pasquale, editor Rust, Alexander, editor Schuch, Josef, editor Spies, Karoline, 1986- editor. Staringer, Claus, editor ISBN 9789087226725 9087226721

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