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00000cam a2200000Mu 4500 |
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20211029090527.0 |
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201205s2020 ne o 000 0 eng d |
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|a 9789087226480
|q (electronic bk.)
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|a 9087226489
|q (electronic bk.)
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|a 9789087226497
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|a 9087226497
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|a (OCoLC)1225554931
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|a (OCLCCM-CC)1225554931
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|a EBLCP
|b eng
|c EBLCP
|d EBLCP
|d N$T
|d OCLCO
|d OCLCF
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| 049 |
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|a MAIN
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| 050 |
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4 |
|a XXK4475
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| 100 |
1 |
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|a Kofler, Georg.
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| 245 |
1 |
0 |
|a Tax Treaties and Procedural Law.
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| 260 |
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|a Amsterdam :
|b IBFD Publications USA, Incorporated,
|c 2020.
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| 300 |
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|a 1 online resource (313 p.)
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 500 |
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|a Description based upon print version of record.
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| 500 |
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|a Written by experts in the field, this book provides an in-depth analysis of several crucial areas concerning the procedural aspects of tax treaty law.
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0 |
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|a Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Domestic Procedural Law and EU Law -- 1.1. The principle of procedural autonomy and its limitations -- 1.2. The principles developed by the ECJ -- 1.2.1. The principle of equivalence -- 1.2.1.1. Content and development -- 1.2.1.2. The comparability requirement -- 1.2.1.3. Less favourable treatment of EU claims -- 1.2.1.4. Possible justifications and the proportionality test -- 1.2.2. The principle of effectiveness -- 1.2.2.1. Content and development -- 1.2.2.2. The challenge of national time limits
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| 505 |
8 |
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|a 1.2.2.3. Ex officio application of EU law by national courts and tax authorities -- 1.2.3. The common denominator of the decisions -- 1.3. The challenging of final decisions -- 1.3.1. Setting the scene -- 1.3.2. The challenging of final administrative decisions -- 1.3.3. The challenging of final judicial decisions -- 1.4. Conclusion -- Chapter 2: Domestic Procedural Law and Tax Treaty Law -- 2.1. Interplay between tax treaty law and domestic procedural law -- 2.1.1. Construction of tax treaties -- 2.1.2. Domestic law provisions and tax treaties -- 2.1.3. Substantial versus procedural law
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| 505 |
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|a 2.1.4. EU law and tax treaty law: Similarities and potential relevance for practice -- 2.2. Specific issues of procedural aspects in tax treaty law in view of the principles of equivalence and effectiveness -- 2.2.1. Introductory remarks -- 2.2.2. Burden of proof -- 2.2.3. Documentation requirements -- 2.2.4. Time limits -- 2.2.5. Types of tax assessment -- 2.3. Conclusions -- Chapter 3: Domestic Procedural Rules and Non-Discrimination -- 3.1. Introduction -- 3.2. Tax procedural rules versus substantive rules -- 3.3. The non-discrimination clauses in article 24 of the OECD Model
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| 505 |
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|a 3.3.1. Overview -- 3.3.2. The purpose of article 24 of the OECD Model -- 3.4. Legislative developments of the "procedural elements" of the non-discrimination provision of the OECD Model -- 3.5. The interpretation of the "procedural elements" of the non-discrimination clauses of article 24 of the OECD Model -- 3.5.1. The meaning of the phrase "any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements" -- 3.5.1.1. "Other or more burdensome" -- 3.5.1.2. "Connected requirements"
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| 505 |
8 |
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|a 3.5.2. The meaning of the phrase "taxation not less favourably levied" -- 3.5.3. The meaning of the phrase "under the same conditions" -- 3.6. Conclusion -- Chapter 4: The Role of Competent Authorities under Article 4(3) of the OECD Model Tax Convention -- 4.1. Introduction -- 4.2. Policy considerations -- 4.2.1. BEPS Action 6 -- 4.2.2. The relationship between tax treaties and the MLI -- 4.2.3. Analysis of arguments brought forward for the amendment of the tiebreaker rule -- 4.2.3.1. Reduction of complexity -- 4.2.3.2. Tax avoidance arrangements
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| 588 |
0 |
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|a Print version record.
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| 650 |
|
0 |
|a Double taxation
|v Treaties.
|0 http://id.loc.gov/authorities/subjects/sh85132864
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| 650 |
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0 |
|a Procedure (Law)
|0 http://id.loc.gov/authorities/subjects/sh85107127
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| 650 |
|
7 |
|a Double taxation.
|2 fast
|0 (OCoLC)fst00897116
|
| 650 |
|
7 |
|a Procedure (Law)
|2 fast
|0 (OCoLC)fst01077984
|
| 655 |
|
0 |
|a Electronic books.
|
| 655 |
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4 |
|a Electronic books.
|
| 655 |
|
7 |
|a Treaties.
|2 fast
|0 (OCoLC)fst01423868
|
| 700 |
1 |
|
|a Lang, Michael.
|
| 700 |
1 |
|
|a Pistone, Pasquale.
|
| 776 |
0 |
8 |
|i Print version:
|a Kofler, Georg.
|t Tax Treaties and Procedural Law.
|d Amsterdam : IBFD Publications USA, Incorporated, 2020
|z 9789087226497
|
| 903 |
|
|
|a HeVa
|
| 929 |
|
|
|a oclccm
|
| 999 |
f |
f |
|i 22eded1f-6d56-5087-892b-28c60a8d3687
|s 3b6b8f91-94c5-51fd-9985-e0bb4efe088b
|
| 928 |
|
|
|t Library of Congress classification
|a XXK4475
|l Online
|c UC-FullText
|u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=e000xna&AN=2693009
|z eBooks on EBSCOhost
|g ebooks
|i 12705369
|
