Source Versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives
One of the major objectives of tax treaties has been the avoidance of international double taxation. This is generally accomplished through the agreement of each country to limit, in specified situations set out in double tax treaties, its right to tax income earned from its territory by residents of another country.
The OECD Model Tax Treaty, other model conventions, and the bilateral treaties drafted in accordance with these models, allocate the taxing rights between the state of source and the state of residence. The source rules for income taxation are determined by Articles 6 through 21 of the OECD Model Convention. These rules are the product of a rather long history and it seems difficult to justify the scope of some in today’s world. Courts, tax administrators, and practitioners are confronted with a growing number of interpretation and application problems. In a globalized world with ever-increasing cross-border streams of income such problems command more and more attention.
This book is designed to analyze the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The distinguished contributors to the work examine the justification for these rules - as well as their scope – and highlight the most relevant interpretation and attendant application problems. In addition they’ll suggest how such rules should be modified and examine possible alternatives.
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Preface Chapter 1 Income from Immovable Property (Article 6 OECD Model Convention) Ekkehart Reimer Chapter 2 Business Profits (Article 7 OECD Model Convention) Reuven S. Avi-Yonah and Kimberly A. Clausing Chapter 3 Shipping, Inland Waterways Transport and Air Transport (Article 8 OECD Model Convention) Guglielmo Maisto Chapter 4 Notes on Guglielmo Maisto’s Paper on Article 8 OECD Model Convention Alexander Hemmelrath Chapter 5 Dividends (Article 10 OECD Model Convention) Stef van Weeghel Chapter 6 Discussion of Stef van Weeghel’s Paper on Article 10 OECD Model Convention Marjaana Helminen Chapter 7 Interest (Article 11 OECD Model Convention) Robert Danon Chapter 8 Royalties (Article 12 OECD Model Convention) Niv Tadmore Chapter 9 Capital Gains (Article 13 OECD Model Convention) Stefano Simontacchi Chapter 10 Discussion of Stefano Simontacchi’s Paper on Article 13 OECD Model Convention Richard Krever Chapter 11 Income from Employment (Article 15 OECD Model Convention) Robert Waldburger Chapter 12 Directors’ Fees (Article 16 OECD Model Convention) Rainer Prokisch Chapter 13 Artistes and Sportsmen (Article 17 OECD Model Convention) Daniel Sandler Chapter 14 Discussion of Daniel Sandler’s Paper on Article 17 OECD Model Convention Dick Molenaar Chapter 15 Pensions (Article 18 OECD Model Convention) Eric C.C.M. Kemmeren Chapter 16 Government Service (Article 19 OECD Model Convention) Pasquale Pistone Chapter 17 Students (Article 20 OECD Model Convention) Luc De Broe Chapter 18 Other Income (Article 21 OECD Model Convention) Alexander Rust Chapter 19 Discussion of Alexander Rust’s Paper on Article 21 OECD Model Convention Frank Pötgens and Alexander Bosman Index