International and European Tax Law Summary Part 1 / 4
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Course
International and European Tax Law
Institution
Maastricht University (UM)
THis is the first part of the IETL Summary notes I used for the preparation to the exam (Score 9.0). It contains all relevant case laws, references to the OECD Commentaries and examples. Please also see Parts 2, 3 and 4! :)
,lecturet-tnescopeottaxtreaties-I.thescopeoftaxtreatr.es#
1 Personal scope Territorial Scope
.
2 .
3 .
Objective scope
1 AA 112 ) .
t
3 on a ) tb) AA 1121
.
t 4 Art -24) .
2 Eh law overrides domestic law otherwise it wouldn't
-
be effective ; based on case law
;
? EU -
law also overrides
treaty law, because these are treated as domestic law
DnP¥est AA 112) UN Model AA 2919)
'
-
,
. OECD
general Anti Abuse Clause
=
-
-
-
against Treaty shopping (
A
certain stale
general tax
planning tool where you , locate
your business in a
just togain the benefits of a certain treaty)
benefit must be of the purposes of an arrangement
-
one main
A
very broad taxation will almost
, always be a reason Ipurpose for choosing a certain
type of arrangement
1also
part of the Mu
domicile is linked to the intention of a TP to stay, live and return to state
-
,
a certain
1 there can
only be one domicile
1
for English speaking countries
-
"
Residence
'
is linked to common law countries
-
bing.orationcoveredbyAA.am?-
⇒
°
NO :
which is not mentioned
inCorp means
nothing else than the
nationality of a company
-
.
,
residence 1is referenced to individual)
-
not covered
by domicile and
is not Doe M , because this means business in a state which isn't
necessary for the sole incorporation
doing
-
-
is also not a criterion of similar nature
1 elements are territorial and territorial link bee it is
incorporation has no .
a
legalfiction
itis not mentioned in the MTC
explicitly
-
mean.
1 but in the US Model
.
-
T
WHT ? Dist rib of profits
a°ye
-
if this State Residence TT is
of
-
yes
- -
so
domicile also inCorp
may
-
cover .
applicable
residence also under dom law
may cover inCorp
-
. .
NL is not
if no the scope
'
.
under
-
is since it leads to full tax
a criterion of similar nature
liability
-
,
, Dualtdesidlncy
→
CFC
legislation
-
°
Tri -
Breaker -
Rules 412 ) t 413 )
many courtsgivefavor family 7 AA 4121
1 to
personalfacts in .
AA#3)
MAP
'
A
before poem
-
→
1Commentaries the MA
suggest taking POEM t incorp
t
any other relevant factor into account while
filing
Territorials
a "
" "
territory of a stale
not what
defined is
-
AA 30
refers to territorial extension at treaty
→
. a
1 has to be
"
derived from interpretation
"
of the term stale
costal waters ContinentalState
High Seas Continentalshelf is not part of
territory even though it has exploration
rights
this
-
- -
: on
''
Treaties scope
"
which include continentalshelves into
territory → look for offshore provisions
-
Air space above of state's Cupto certain limit)
territory ispart territory
-
outside State's not airplanes)
(
ships are part of territory of state as
long as they move territory
-
a
hatendlscopeAA.2-lectareL-souras.at/nternationalanaEUro
taxlawsourasoftaxl.ae
→
tiara law -
case law -
SokLaut
Recentonanges
soft law becomes more influencing
-
-
-
from bilateral to multilateral relations nanoidcrisis in 2008
, followed by scandals
from E0112 to AEOI tax heavens and
-
reg .
digitalization
from domestic law to international
guidelines tax systems couldn'tfollow economic needs
-
-
Howtosolvetheissue
OECD at the forefront to achieve more trans
per any of information
-
-
-
better Anti Avoidance Measures -
-
Jailally implemented
Mandatory Disclosureof information
-
fighting Tax Evasion
-
bank tax havens
ending secrecy
-
+
address tax avoidance tax multinationalcorporations
and
aggressive planning by
-
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