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Tax Treaties and Procedural Law.

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Bibliographic Details
Online Access: Full Text (via ProQuest)
Main Author: Kofler, Georg
Other Authors: Lang, Michael, Pistone, Pasquale
Format: eBook
Language:English
Published: Amsterdam : IBFD Publications USA, Incorporated, 2020.
Subjects:
Double taxation > Treaties.
Procedure (Law)
Double taxation.
Treaties.
Table of Contents:
  • Cover
  • Title
  • Copyright
  • Preface
  • List of Abbreviations
  • Chapter 1: Domestic Procedural Law and EU Law
  • 1.1. The principle of procedural autonomy and its limitations
  • 1.2. The principles developed by the ECJ
  • 1.2.1. The principle of equivalence
  • 1.2.1.1. Content and development
  • 1.2.1.2. The comparability requirement
  • 1.2.1.3. Less favourable treatment of EU claims
  • 1.2.1.4. Possible justifications and the proportionality test
  • 1.2.2. The principle of effectiveness
  • 1.2.2.1. Content and development
  • 1.2.2.2. The challenge of national time limits.
  • 1.2.2.3. Ex officio application of EU law by national courts and tax authorities
  • 1.2.3. The common denominator of the decisions
  • 1.3. The challenging of final decisions
  • 1.3.1. Setting the scene
  • 1.3.2. The challenging of final administrative decisions
  • 1.3.3. The challenging of final judicial decisions
  • 1.4. Conclusion
  • Chapter 2: Domestic Procedural Law and Tax Treaty Law
  • 2.1. Interplay between tax treaty law and domestic procedural law
  • 2.1.1. Construction of tax treaties
  • 2.1.2. Domestic law provisions and tax treaties
  • 2.1.3. Substantial versus procedural law.
  • 2.1.4. EU law and tax treaty law: Similarities and potential relevance for practice
  • 2.2. Specific issues of procedural aspects in tax treaty law in view of the principles of equivalence and effectiveness
  • 2.2.1. Introductory remarks
  • 2.2.2. Burden of proof
  • 2.2.3. Documentation requirements
  • 2.2.4. Time limits
  • 2.2.5. Types of tax assessment
  • 2.3. Conclusions
  • Chapter 3: Domestic Procedural Rules and Non-Discrimination
  • 3.1. Introduction
  • 3.2. Tax procedural rules versus substantive rules
  • 3.3. The non-discrimination clauses in article 24 of the OECD Model.
  • 3.3.1. Overview
  • 3.3.2. The purpose of article 24 of the OECD Model
  • 3.4. Legislative developments of the "procedural elements" of the non-discrimination provision of the OECD Model
  • 3.5. The interpretation of the "procedural elements" of the non-discrimination clauses of article 24 of the OECD Model
  • 3.5.1. The meaning of the phrase "any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements"
  • 3.5.1.1. "Other or more burdensome"
  • 3.5.1.2. "Connected requirements"
  • 3.5.2. The meaning of the phrase "taxation not less favourably levied"
  • 3.5.3. The meaning of the phrase "under the same conditions"
  • 3.6. Conclusion
  • Chapter 4: The Role of Competent Authorities under Article 4(3) of the OECD Model Tax Convention
  • 4.1. Introduction
  • 4.2. Policy considerations
  • 4.2.1. BEPS Action 6
  • 4.2.2. The relationship between tax treaties and the MLI
  • 4.2.3. Analysis of arguments brought forward for the amendment of the tiebreaker rule
  • 4.2.3.1. Reduction of complexity
  • 4.2.3.2. Tax avoidance arrangements.

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