Tax Treaty Entitlement

Tax Treaty Entitlement
This book takes a timely and detailed look at crucial areas concerning the entitlement to tax treaties.

Why this book?

The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true now that the OECD has introduced a number of new provisions regarding the entitlement to tax treaties into its Model Convention as part of the BEPS Project.

This book analyses several crucial areas concerning the entitlement to tax treaties. The topics covered include:

  • The application of the principal purpose test, limitation on benefits clauses and the beneficial ownership test
  • The relevance of the term “person” within the OECD Model
  • Dual residence for individuals and non-individuals
  • The tax treaty entitlement of hybrid entities
  • The entitlement to protection against discriminatory taxation
  • The personal scope of the mutual agreement procedure and arbitration provisions, and the mutual assistance provisions


Sample excerpt, including table of contents

This book is part of the WU Institute for Austrian and International Tax Law – Tax Law and Policy Series

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


Desiree Auer, Peter Bräumann, Svitlana Buriak, Karol Dziwiński, Sriram Govind, Michael Lang, Clement Okello Migai, Florian Navisotschnigg, Claire (Xue) Peng, Pasquale Pistone, Lisa Maria Ramharter, Alexander Rust, Josef Schuch, Claus Staringer, Rita Szudoczky, Michael Tumpel, Jean-Philippe Van West.

Tax Treaty Entitlement
Chapter 1: The Relevance of the Preamble for Treaty Entitlement
Chapter 2: The Application of the Principal Purpose Test under Tax Treaties
Chapter 3: Limitation on Benefits Clauses: Limiting the Entitlement to Treaty Benefits
Chapter 4: The Beneficial Ownership Test
Chapter 5: Resident Persons According to Article 1(1) of the OECD Model
Chapter 6: Dual Residence and Treaty Entitlement of Individuals
Chapter 7: Dual Residence for Non-Individuals
Chapter 8: Tax Treaty Entitlement and Hybrid Entities: Article 1(2) and Article 1(3) of the OECD Model (2017)
Chapter 9: Entitlement to Protection against Discriminatory Taxation
Chapter 10: Personal Scope of the Mutual Agreement Procedure and Arbitration Provisions, and the Mutual Assistance Provisions