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Taxation of Cross-Border Partnerships

There is a risk that international double taxation arising in asymmetrical situations is not appropriately relieved. This book identifies and analyses reasons for these problems, and suggests approaches on how to deal with them.
 
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Title:

Taxation of Cross-Border Partnerships

Subtitle:

Double Tax Relief in Hybrid and Reverse Hybrid Situations

Series:

Volume 9 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-76078-85-8

Type of publication:

Print Book

Number of pages:

406

Terms:

Shipping fees apply. View shipping information

Availability:

Also available as pat of the Online Book Library

Price:
EUR 120 / USD 150 (VAT excl.)
Order Print
tab_1
Title:

Taxation of Cross-Border Partnerships

Subtitle:

Double Tax Relief in Hybrid and Reverse Hybrid Situations

Series:

Volume 9 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-76078-85-8

Type of publication:

Online book

Number of pages:

406

Access:

Up to 5 users. View purchase Information

Availability:

Also available as pat of the Online Book Library

Price:
EUR 120 / USD 150 (VAT excl.)
Order Online book
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Taxation of Cross-Border Partnerships

Why this book?

International juridical double taxation constitutes a significant obstacle for the development of cross-border business activities. Even though this problem has been combated for decades with ever more sophisticated methods, many difficulties are yet to be conquered.
 
This book deals with problems regarding international double taxation in cross-border partnership structures. The heterogeneity of these business vehicles constitutes a challenging factor for countries' legislation on foreign-entity classification. As these regimes typically disregard the tax treatment of foreign entities for domestic tax purposes, cross-border partnerships often face the risk of being treated as taxable persons in one country but as transparent in another. This is referred to as asymmetrical situations.

 

As shown in this book, international double taxation arising in asymmetrical situations fits badly into countries’ regimes for double tax relief. As a consequence, there is a considerable risk that international double taxation is not appropriately relieved. The study identifies four fundamental factors which contribute to this and clarifies in detail in what respect these factors clash with the rules adopted in double tax conventions and unilateral rules for double tax relief. This is predominantly done from the perspective of the OECD Model Convention on Income and Capital and the Swedish legislation on double tax relief.

The book presents two main approaches on how to deal with this problem area de lege ferenda. The first alternative focuses on the development of rules for foreign entity classification, while the second looks at the possibility of expanding the current scope of double tax treaties and unilateral rules for double tax relief. The analysis aims at answering how to establish such rules to appropriately prevent double taxation.

Downloads

 

This book is part of the IBFD Doctoral Series

Downloads

 

Main contents

 

  • Chapter One: Introduction
  • Chapter Two: The Legal Nature of Partnerships
  • Chapter Three: Taxation of Cross-Border Business Structures
  • Chapter Four: Asymmetrical Taxation
  • Chapter Five: The Applicability of the OECU Model Tax Convention in Asymmetrical Situations
  • Chapter Six: Swedish Approach to Double Tax Relief in Asymmetrical Situations
  • Chapter Seven: Approaches to Preventing Double Taxation in Asymmetrical Situations
  • Chapter Eight: The Swedish Similarity Approach
  • Chapter Nine: Final Analysis

About the author

Dr Jesper Barenfeld works as Tax Policy Advisor for the Confederation of Swedish Enterprise and deals predominantly with international tax policy issues. He also holds the positions of Affiliated Faculty Member at Jönköping International Business School, Jönköping and Senior Fellow in the Taxation Law and Policy Research Institute at Monash University, Melbourne.
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