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Tax Treaty Entitlement

This book takes a timely and detailed look at crucial areas concerning the entitlement to tax treaties.
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Title:

Tax Treaty Entitlement

Series:

Volume 11 in the WU Series

Editor(s):
Michael Lang et al.
Date of publication:
ISBN:

978-90-8722-505-6

Type of publication:

Print book

Number of pages:

296

Terms:

Shipping fees apply. View shipping information

Price:
EUR 105 / USD 125 (VAT excl.)
Order Print
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Title:

Tax Treaty Entitlement

Series:

Volume 11 in the WU Series

Editor(s):
Michael Lang et al.
Date of publication:
ISBN:

978-90-8722-507-0

Type of publication:

eBook in ePub format

Number of pages:

296

Other:

Please note: Adobe Digital Editions is required

Read our eBook FAQ | Download sample

Price:
EUR 84 / USD 100 (VAT excl.)
Order eBook: ePub
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Title:

Tax Treaty Entitlement

Series:

Volume 11 in the WU Series

Editor(s):
Michael Lang et al.
Date of publication:
ISBN:

978-90-8722-506-3

Type of publication:

eBook in PDF format

Number of pages:

296

Other:

This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.

Please note: Adobe Acrobat Reader is required

For further information see our eBook FAQ.

Price:
EUR 84 / USD 100 (VAT excl.)
Order eBook: PDF
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Title:

Tax Treaty Entitlement

Series:

Volume 11 in the WU Series

Editor(s):
Michael Lang et al.
Date of publication:
ISBN:

978-90-8722-505-6

Type of publication:

Online book

Number of pages:

296

Terms:

Up to 5 users. View purchase information

Price:
EUR 105 / USD 125 (VAT excl.)
Order Online Book
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  • Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).

To obtain bulk or student discounts, contact Customer Support.

Tax Treaty Entitlement
Why this book?
The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true now that the OECD has introduced a number of new provisions regarding the entitlement to tax treaties into its Model Convention as part of the BEPS Project.
 
This book analyses several crucial areas concerning the entitlement to tax treaties. The topics covered include:
  • The application of the principal purpose test, limitation on benefits clauses and the beneficial ownership test
  • The relevance of the term “person” within the OECD Model
  • Dual residence for individuals and non-individuals
  • The tax treaty entitlement of hybrid entities
  • The entitlement to protection against discriminatory taxation
  • The personal scope of the mutual agreement procedure and arbitration provisions, and the mutual assistance provisions
This book is part of the WU Institute for Austrian and International Tax Law – Tax Law and Policy Series.
View other titles in the series
 
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Free book sample with table of contents and sample chapter
Editor(s)
Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer are professors at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
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