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.

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

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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
Chapter 1 – Residence and Domicile of Individuals in Private International Law
Chapter 2 – Residence of Individuals in EU Law
Chapter 3 – Civil Law and Common Law Perspectives: A View from the Left
Chapter 4 – The Concept of Residence in Inheritance Tax Law
Chapter 5 – The Relevance of Residence Under EC Tax Law
Chapter 6 – The Expression “Liable to Tax by Reason of His Domicile, Residence” Under Art. 4(1) of the OECD Model Convention
Chapter 7 – History and Interpretation of the Tiebreaker Rule in Art. 4(2) of the OECD Model Tax Convention
Chapter 8 – The Expression “Centre of Vital Interests” in Art. 4(2) of the OECD Model Convention
Chapter 9 – Art. 4(2) of the OECD Model Convention: Practice and Case Law
Chapter 10 – Australia
Chapter 11 – Austria
Chapter 12 – Belgium
Chapter 13 – Canada
Chapter 14 – France
Chapter 15 – Germany
Chapter 16 – Italy
Chapter 17 – Japan
Chapter 18 – Netherlands
Chapter 19 – Spain
Chapter 20 – Switzerland
Chapter 21 – United Kingdom
Chapter 22 – Round table: On the desirability to change Art. 4 OECD Model Convention and its Commentary
Contributors