Residence of Individuals under Tax Treaties and EC Law

Residence of Individuals under Tax Treaties and EC Law
This book deals comprehensively with the problems raised by residence of individuals for tax purposes.

Why this book?

This book begins with an overview of residence of individuals in private international law, with a particular emphasis on general principles on residence and conflict of law rules. It then examines issues raised by residence of individuals in EC (non-tax) law.

Individual country surveys provide in-depth analyses from a national viewpoint. The following countries are discussed: Australia, Austria, Belgium, Canada, France, Germany, Italy, Japan, Netherlands, Spain, Switzerland and United Kingdom.
This book is essential reading for all those dealing with issues of taxation of individuals in an international context.

Downloads

Sample excerpt, including table of contents

This book is part of the EC and International Tax Law Series

View other titles in the series

Editor(s)

Guglielmo Maisto

Contributors

Asatsuma Akiyuki, John Avery Jones, Philip Baker, Aagje Bellens, Kim Brooks, Veronika Daurer, Luc De Broe, Michael Dirkis, Stefano Dorigo, Augusto Fantozzi, James J. Fawcett, Anna Gunn, Jean Pierre Le Gall, Marika Lemos, Nicolas Message, Angelo Nikolakakis, Mercedes Nuñez Grañon, Thierry Obrist, Roland A. Pfister, Alexander Rust, Jacques Sasseville, Jonathan Schwarz, María Teresa Soler Roch, Ed Stuart and Jan Wouters.

Residence of Individuals under Tax Treaties and EC Law
DOI: https://doi.org/10.59403/3g63k10
Go to Tax Research Platform
Chapter 1 – Residence and Domicile of Individuals in Private International Law
DOI: https://doi.org/10.59403/3g63k10001
Go to Tax Research Platform
Chapter 2 – Residence of Individuals in EU Law
DOI: https://doi.org/10.59403/3g63k10002
Go to Tax Research Platform
Chapter 3 – Civil Law and Common Law Perspectives: A View from the Left
DOI: https://doi.org/10.59403/3g63k10003
Go to Tax Research Platform
Chapter 4 – The Concept of Residence in Inheritance Tax Law
DOI: https://doi.org/10.59403/3g63k10004
Go to Tax Research Platform
Chapter 5 – The Relevance of Residence Under EC Tax Law
DOI: https://doi.org/10.59403/3g63k10005
Go to Tax Research Platform
Chapter 6 – The Expression “Liable to Tax by Reason of His Domicile, Residence” Under Art. 4(1) of the OECD Model Convention
DOI: https://doi.org/10.59403/3g63k10006
Go to Tax Research Platform
Chapter 7 – History and Interpretation of the Tiebreaker Rule in Art. 4(2) of the OECD Model Tax Convention
DOI: https://doi.org/10.59403/3g63k10007
Go to Tax Research Platform
Chapter 8 – The Expression “Centre of Vital Interests” in Art. 4(2) of the OECD Model Convention
DOI: https://doi.org/10.59403/3g63k10008
Go to Tax Research Platform
Chapter 9 – Art. 4(2) of the OECD Model Convention: Practice and Case Law
DOI: https://doi.org/10.59403/3g63k10009
Go to Tax Research Platform
Chapter 10 – Australia
DOI: https://doi.org/10.59403/3g63k10010
Go to Tax Research Platform
Chapter 11 – Austria
DOI: https://doi.org/10.59403/3g63k10011
Go to Tax Research Platform
Chapter 12 – Belgium
DOI: https://doi.org/10.59403/3g63k10012
Go to Tax Research Platform
Chapter 13 – Canada
DOI: https://doi.org/10.59403/3g63k10013
Go to Tax Research Platform
Chapter 14 – France
DOI: https://doi.org/10.59403/3g63k10014
Go to Tax Research Platform
Chapter 15 – Germany
DOI: https://doi.org/10.59403/3g63k10015
Go to Tax Research Platform
Chapter 16 – Italy
DOI: https://doi.org/10.59403/3g63k10016
Go to Tax Research Platform
Chapter 17 – Japan
DOI: https://doi.org/10.59403/3g63k10017
Go to Tax Research Platform
Chapter 18 – Netherlands
DOI: https://doi.org/10.59403/3g63k10018
Go to Tax Research Platform
Chapter 19 – Spain
DOI: https://doi.org/10.59403/3g63k10019
Go to Tax Research Platform
Chapter 20 – Switzerland
DOI: https://doi.org/10.59403/3g63k10020
Go to Tax Research Platform
Chapter 21 – United Kingdom
DOI: https://doi.org/10.59403/3g63k10021
Go to Tax Research Platform
Chapter 22 – Round table: On the desirability to change Art. 4 OECD Model Convention and its Commentary
DOI: https://doi.org/10.59403/3g63k10022
Go to Tax Research Platform
Contributors
DOI: https://doi.org/10.59403/3g63k10023
Go to Tax Research Platform