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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:
May 2019
- 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.)
- tab_1
- Title:
Tax Treaty Entitlement
- Series:
Volume 11 in the WU Series
- Editor(s):
- Michael Lang et al.
- Date of publication:
May 2019
- 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
- Price:
- EUR 84 / USD 100 (VAT excl.)
- tab_2
- Title:
Tax Treaty Entitlement
- Series:
Volume 11 in the WU Series
- Editor(s):
- Michael Lang et al.
- Date of publication:
May 2019
- 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
- Price:
- EUR 84 / USD 100 (VAT excl.)
- tab_3
- Title:
Tax Treaty Entitlement
- Series:
Volume 11 in the WU Series
- Editor(s):
- Michael Lang et al.
- Date of publication:
May 2019
- 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.)
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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.Downloads -
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