Tax Treaties and Procedural Law

Tax Treaties and Procedural Law
Book
WU - Tax Law and Policy Series
Format/Price
9789087226497
312
EUR
105
| USD
125
(VAT excl.) Shipping fees apply. View shipping information.
Special offer
  • Order the print together with any electronic format of the same title and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 10 or more books of the same format (this applies to each of the formats) with a maximum of 20% discount. The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books and 20% discount on third party books (valid student card required).

To obtain student discounts, contact Customer Support.

Online books

Access your online books on the Tax Research Platform.
Don’t have a Tax Research Platform subscription?
Learn more

Written by experts in the field, this book provides an in-depth analysis of several crucial areas concerning the procedural aspects of tax treaty law.

Why this book?

The application of tax treaties relies, to a large extent, on procedural law. While procedural provisions in tax treaties exist, the implementation of tax treaty law generally lies within the procedural autonomy of the contracting states. Domestic procedural law, therefore, is imperative for the implementation of tax treaty benefits.

This book analyses several crucial areas concerning the procedural aspects of tax treaty law. The topics covered include:

  • domestic procedural law and EU law;
  • domestic procedural law and tax treaty law;
  • domestic procedural law and non-discrimination;
  • the implementation of the methods to avoid double taxation in domestic law;
  • the implementation of mutual agreements in domestic law;
  • the implementation of arbitration awards in domestic law;
  • mutual assistance procedures and domestic law;
  • the role of the competent authorities under the new tiebreaker rule (article 4(3) of the OECD Model Tax Convention);
  • the "mode of application" for withholding tax limitations (articles 10(2) and 11(2) of the OECD Model Tax Convention);
  • procedural aspects of the grace clause for potentially abusive triangular structures (article 29(8)(c) of the OECD Model Tax Convention); and
  • procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention).

Chapter 1: Domestic Procedural Law and EU Law

DOI: https://doi.org/10.59403/110m7e8001
Go to Tax Research Platform

Chapter 2: Domestic Procedural Law and Tax Treaty Law

DOI: https://doi.org/10.59403/110m7e8002
Go to Tax Research Platform

Chapter 3: Domestic Procedural Rules and Non-Discrimination

DOI: https://doi.org/10.59403/110m7e8003
Go to Tax Research Platform

Chapter 4: The Role of Competent Authorities under Article 4(3) of the OECD Model Tax Convention

DOI: https://doi.org/10.59403/110m7e8004
Go to Tax Research Platform

Chapter 5: Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application

DOI: https://doi.org/10.59403/110m7e8005
Go to Tax Research Platform

Chapter 6: The Methods to Avoid Double Taxation and Their Implementation in Domestic Law

DOI: https://doi.org/10.59403/110m7e8006
Go to Tax Research Platform

Chapter 7: Mutual Agreement Procedures and the Implementation of Mutual Agreements in Domestic Law

DOI: https://doi.org/10.59403/110m7e8007
Go to Tax Research Platform

Chapter 8: Arbitration Procedure and the Implementation of Arbitral Awards in Domestic Law

DOI: https://doi.org/10.59403/110m7e8008
Go to Tax Research Platform

Chapter 9: Mutual Assistance Procedure and Domestic Law

DOI: https://doi.org/10.59403/110m7e8009
Go to Tax Research Platform

Chapter 10: The Grace Clause of Article 29(8)(c) of the OECD Model Tax Convention and Its Procedural Aspects

DOI: https://doi.org/10.59403/110m7e8010
Go to Tax Research Platform

Chapter 11: The Procedural Aspects of the Principal Purpose Test (Article 29(9) of the OECD Model Tax Convention)

DOI: https://doi.org/10.59403/110m7e8011
Go to Tax Research Platform

Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies and Claus Staringer are professors at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).

Christina Dimitropoulou, Karol Dziwiński, Florian Fiala, Heinz Jirousek, Michael Lang, Katharina Moldaschl, Marta Olowska, Angelina Papulova, Pasquale Pistone, Christina Pollak, Ioana-Felicia Rosca, Alexander Rust, Josef Schuch, Claus Staringer, Annika Streicher, Andreas Ullmann and Jean-Philippe Van West.

Marjaana Helminen

EU Tax Law – Direct Taxation 2023

Starting from
EUR 100

Tax Treaty Case Law around the Globe 2021

Starting from
EUR 68
Alexandra Miladinovic

Selectivity and the Arm's Length Principle in EU State Aid Law

Starting from
EUR 96