Taxes Covered under Article 2 of the OECD Model

The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes

Taxes Covered under Article 2 of the OECD Model
This book explores the relationship between article 2 of the OECD Model Conventions 1982 and 2017.

Why this book?

The material scope of double taxation conventions is the starting point for any application of the agreement, since the understanding of the relevant terms in article 2 of the OECD Model Convention determines whether a treaty is applicable. However, the definition of the material scope of both the OECD Model Convention on Income and on Capital (2017) and the OECD Model Convention on Inheritances, Estates and Gifts (1982) has so far received only little attention in the academic literature.

This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017. The topics include:

  • The notion of “tax” according to article 2 of the OECD Model Conventions 1982 and 2017
  • The list of taxes according to article 2(3) of the OECD Model Conventions 1982 and 2017
  • Identical or substantially similar taxes according to article 2(4) of the OECD Model Conventions 1982 and 2017
  • Digital taxes and article 2 of the OECD Model Conventions 1982 and 2017
  • Double protection under article 2 of the OECD Model Conventions 1982 and 2017?
  • Tax treaty application beyond the scope of article 2 of the OECD Model Conventions 1982 and 2017 (non-discrimination, mutual agreement and mutual assistance)

Downloads

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

View other titles in the series

Editor(s)

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

Contributor(s)

Gabriela Capristano Cardoso, Martha Caziero, Stefanie Chroustovsky, Georg Kofler, Ashrita Prasad Kotha, Martin Klokar, Christian Knotzer, Shimeng Lan, Michael Lang, Xiangdan Luo, Markus Mittendorfer, Cristóbal Pérez Jarpa, Pasquale Pistone, Mario Riedl, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Andreas Ullmann.

Taxes Covered under Article 2 of the OECD Model
https://doi.org/10.59403/4bn2sd
Chapter 1: The Notion of “Tax” According to Article 2 OECD Model Convention 1982 and 2017
https://doi.org/10.59403/4bn2sd001
Chapter 2: Taxes on Income According to Article 2(1) and (2) OECD Model Convention 2017
https://doi.org/10.59403/4bn2sd002
Chapter 3: Taxes on Capital According to Article 2(1) and (2) OECD Model Convention 2017
https://doi.org/10.59403/4bn2sd003
Chapter 4: Taxes on Estates and Inheritances and on Gifts According to Article 2(1) and (2) OECD Model Convention 1982
https://doi.org/10.59403/4bn2sd004
Chapter 5: The List of Taxes According to Article 2(3) OECD Model Convention 1982 and 2017
https://doi.org/10.59403/4bn2sd005
Chapter 6: Identical or Substantially Similar Taxes According to Article 2(4) OECD Model Convention 1982 and 2017
https://doi.org/10.59403/4bn2sd006
Chapter 7: Diverted Profits Taxes and Article 2 OECD Model Convention 2017
https://doi.org/10.59403/4bn2sd007
Chapter 8: Digital Taxes and Article 2 OECD Model Convention 2017
https://doi.org/10.59403/4bn2sd008
Chapter 9: Industry-Specific Taxes and Article 2 OECD Model Convention 1982 and 2017
https://doi.org/10.59403/4bn2sd009
Chapter 10: Double Protection under Article 2 OECD Model Convention 1982 and 2017?
https://doi.org/10.59403/4bn2sd010
Chapter 11: Tax Treaty Application beyond the Scope of Article 2 OECD Model Convention 1982 and 2017 (Mutual Agreement, Non-Discrimination, Mutual Assistance)
https://doi.org/10.59403/4bn2sd011