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
-
Voordelen van het kopen van samenvattingen bij Stuvia op een rij:
Verzekerd van kwaliteit door reviews
Stuvia-klanten hebben meer dan 700.000 samenvattingen beoordeeld. Zo weet je zeker dat je de beste documenten koopt!
Snel en makkelijk kopen
Je betaalt supersnel en eenmalig met iDeal, creditcard of Stuvia-tegoed voor de samenvatting. Zonder lidmaatschap.
Focus op de essentie
Samenvattingen worden geschreven voor en door anderen. Daarom zijn de samenvattingen altijd betrouwbaar en actueel. Zo kom je snel tot de kern!
Veelgestelde vragen
Wat krijg ik als ik dit document koop?
Je krijgt een PDF, die direct beschikbaar is na je aankoop. Het gekochte document is altijd, overal en oneindig toegankelijk via je profiel.
Tevredenheidsgarantie: hoe werkt dat?
Onze tevredenheidsgarantie zorgt ervoor dat je altijd een studiedocument vindt dat goed bij je past. Je vult een formulier in en onze klantenservice regelt de rest.
Van wie koop ik deze samenvatting?
Stuvia is een marktplaats, je koop dit document dus niet van ons, maar van verkoper samanthaf. Stuvia faciliteert de betaling aan de verkoper.
Zit ik meteen vast aan een abonnement?
Nee, je koopt alleen deze samenvatting voor €7,49. Je zit daarna nergens aan vast.
