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