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Samenvatting Colleges International Tax Governance
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Samenvatting International Tax GovernanceLecture 1 The taxation of capital income
The right to tax?
State sovereignty (relation between citizens and the state / solidarity between
citizens)
Reasons to tax
Revenues
Income distribution
Influence behaviour (nudging / pricing of external costs)
Conditions of a good tax system
Taxation of individuals
Income
Consumption
Possession of wealth
Transfer of wealth
Issues with the taxation of capital
What is income?
1
,Timing of the income
Income tax systems
Comprehensive income tax systems: all income is treated in the same way
Schedular or dual income tax systems: taxation per category (labor, capital
and business) differs
Causes wealth inequality
Working of income tax systems
Who are taxed?
When is someone resident / citizen for tax purposes?
2
,Tie-breaker rule (article 4 OECD-model tax treaty)
Home
Centre of vital interest
Habitual mode
3
, International allocation of taxing rights
Allocation of taxing rights
Allocation of taxing rights: capital income
4
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