Tax Treaties and Procedural Law

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).

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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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Editor(s)

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).

Contributor(s)

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.

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