Building Global International Tax Law

Building Global International Tax Law
The ongoing global tax governance is bringing international tax law to unprecedented levels of coordination, backed up by technical consultations with stakeholders. This book in honour of Guglielmo Maisto is the outcome of a theoretical and practical research project involving all its contributors, which rank among the most authoritative experts of international tax law.

Why this book?

The ongoing global tax governance is bringing international tax law to unprecedented levels of coordination, backed up by technical consultations with stakeholders. This book in honour of Guglielmo Maisto is the outcome of a theoretical and practical research project involving all its contributors, which rank among the most authoritative experts of international tax law. The goal of this book is to supplement the process of international tax coordination with a comprehensive independent conceptual review of the current issues and future challenges of international tax law.

This book is structured into five parts, which address the most fundamental areas of international tax law. Part One focuses on Model Tax Conventions and addresses issues of tax treaty interpretation (Section 1), allocation rules (Section 2) and other clauses (Section 3). Part Two puts the emphasis on the more specific issues involving bilateral tax treaties and domestic tax law, including the relations with them. Part Three brings in the picture the interaction with supranational law of the European Union and allows the readers to see how the latter affects international tax law and tax treaties, providing a conceptual analysis that can also be of interest for global readers. Part Four analyses the relations with non-tax treaties, including in particular bilateral investment treaties. The latter treaties are being increasingly used by taxpayers, as non-State actors of international law, to overcome the shortcomings connected with the absence of effective legal remedies under tax treaties. Finally, Part Five presents topical studies on key issues of international tax law, which relate to the past, present and future (including reform) perspectives of international tax law.

About Guglielmo Maisto

Guglielmo Maisto is a Professor of international and comparative tax law at the Università Cattolica di Piacenza and founder of Maisto e Associati, a tax law firm with offices in Milan, Rome and London. He is Chair of the European Region of the International Fiscal Association and President of the Italian Branch of the same organization (IFA), member of the Board of Trustees of the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, member of the Practice Council of New York University (NYU) Law’s International Tax Program and member of the Board of the American Chamber of Commerce in Italy.

Downloads

Sample excerpt, including table of contents

Contributor(s)

Stéphane Austry, John Avery Jones, Philip Baker, Peter Blessing, Yariv Brauner, Angelo Contrino, Robert Danon, Luc De Broe, Shefali Goradia, Daniel Gutmann, Johann Hattingh, Koichi Inoue, Michael Lang, Philippe Martin, Adolfo Martín Jiménez, Giuseppe Melis, Toshio Miyatake, Angelo Nikolakakis, Pasquale Pistone, Kaka Porus, Frank Pötgens, Jacques Sasseville, Wolfgang Schön, Luis Schoueri, Jonathan Schwarz, Maria Teresa Soler Roch, Kees van Raad, Stef van Weeghel, Dennis Weber, Bertil Wiman

Building Global International Tax Law
https://doi.org/10.59403/erw1wa
Chapter 1: An “International Tax Language” for Tax Treaty Interpretation: Its Histories in Common and Civil Law Discourse
https://doi.org/10.59403/erw1wa001
Chapter 2: Current Issues in the Use of OECD and UN Commentaries in Tax Treaty Interpretation
https://doi.org/10.59403/erw1wa002
Chapter 3: The Localization of Tax Treaty Interpretation
https://doi.org/10.59403/erw1wa003
Chapter 4: The Scope of Tax Treaties for Tax-Exempt Entities
https://doi.org/10.59403/erw1wa004
Chapter 5: Trusts as Collective Investment Vehicles
https://doi.org/10.59403/erw1wa005
Chapter 6: International Taxation of Trusts after the BEPS Project and MLI Provisions
https://doi.org/10.59403/erw1wa006
Chapter 7: The Tax Treaty Treatment of Software Payments
https://doi.org/10.59403/erw1wa007
Chapter 8: The Faltering Legitimacy of the Place of Physical Presence as a Tax Nexus for Active Income
https://doi.org/10.59403/erw1wa008
Chapter 9: Employment Income under Tax Treaty Law and the Impact of the COVID-19 Pandemic
https://doi.org/10.59403/erw1wa009
Chapter 10: Individuals: The Forgotten Taxpayers in a BEPS Scenario
https://doi.org/10.59403/erw1wa010
Chapter 11: Permissible Limitations on Foreign Tax Credit Relief in Bilateral Income Tax Treaties
https://doi.org/10.59403/erw1wa011
Chapter 12: The Role of “Commercial Reasons” and “Economic Reality” in the Principal Purpose Test under Article 29(9) of the 2017 OECD Model
https://doi.org/10.59403/erw1wa012
Chapter 13: A History of Brazilian Tax Treaty Policy
https://doi.org/10.59403/erw1wa013
Chapter 14: Selected Issues from the Six Treaties Concluded by the Netherlands between 1948 and 1952
https://doi.org/10.59403/erw1wa014
Chapter 15: Unique Features of the Italy-Japan Income Tax Treaty
https://doi.org/10.59403/erw1wa015
Chapter 16: Judicial Evolution of the Relevance of Domestic Law and Article 3(2) in International Tax Jurisprudence
https://doi.org/10.59403/erw1wa016
Chapter 17: Tax Residence of Individuals in the Italian Direct Tax System: Some Reflections about the Relationship between Tax Law and Civil Law
https://doi.org/10.59403/erw1wa017
Chapter 18: Is the Methodology of Tax Law Interpretation Still Able to Preserve the European Union’s Tax Identity?
https://doi.org/10.59403/erw1wa018
Chapter 19: The Notion of Beneficial Ownership in EU and French Case Law
https://doi.org/10.59403/erw1wa019
Chapter 20: How the EU Tax Arbitration Directive Relates to Other International Dispute Resolution Mechanisms: A Dutch Perspective
https://doi.org/10.59403/erw1wa020
Chapter 21: Taxation of Companies: One, Two, Multiple Times
https://doi.org/10.59403/erw1wa021
Chapter 22: Some Remarks about the Difference in the EU Legality Review between Unilateral Measures of the EU Member States and Multilateral Measures of the EU Legislator, with Special Attention on the EU GloBE Directive
https://doi.org/10.59403/erw1wa022
Chapter 23: Resolving Conflicts between Secondary EU Law and Commitments of Member States under Tax Treaties
https://doi.org/10.59403/erw1wa023
Chapter 24: Interpreting Tax Treaties in Light of Investment Agreements: The Role of the Principle of Systemic Integration in Tax Treaty Disputes
https://doi.org/10.59403/erw1wa024
Chapter 25: International Investment Agreements and Anti-Tax Avoidance Measures: Incoherencies in the International Law System, “Systemic Interpretation” and Taxpayer Rights
https://doi.org/10.59403/erw1wa025
Chapter 26: Tax and Investment Treaties: Further Thoughts
https://doi.org/10.59403/erw1wa026
Chapter 27: The OECD Model Needs Redrafting
https://doi.org/10.59403/erw1wa027
Chapter 28: Rethinking Reciprocity in Tax Treaties
https://doi.org/10.59403/erw1wa028
Chapter 29: In Quest of Fairness – The Distributional Implications of Different Models of International Taxation
https://doi.org/10.59403/erw1wa029