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Dependent Agents as Permanent Establishments
Dependent Agents as Permanent Establishments The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the enterprise carries on business in the source country through a permanent establishment. Considering the importance of allocating taxation rights, tax authorities and courts of many countries have increasingly focused on the concept of agency permanent establishment. This book includes 12 chapters which provide an in-depth analysis of the key aspects that need to be taken into account for interpreting the concept of agency permanent establishment. It incorporates the perspectives of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.
Special Features of the UN Model Convention
Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amendi...
The Quantified Society
Scientist Berend van der Kolk shows us how our obsession with performance measurement is shaping our society. When do the costs of metrics outweigh the benefits? And is there a way out? Grades, step counters, KPI’s, ratings, review scores: every day we attempt to make sense of the world we live in by quantifying it. Students are as good as their average grade, employees have to achieve SMART goals, and doctors receive patient satisfaction ratings. We compare our scores with those of others and create rankings of the most productive colleagues, the best universities, and the sportiest friends. Berend van der Kolk shows what quantification does to us and our society. We raise the bar, the pr...
The Concept of Permanent Establishment in the Insurance Business
siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.
Double (Non-)Taxation and EU Law
Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phen...
Het Haagse moeras
In de politiek worden lastige keuzes doorgeschoven of veel te laat gemaakt. Het Binnenhof zakt weg in een poel van onvermogen. Dat komt door de hoofdrolspelers, maar meer nog door het systeem waarin zij functioneren, dat koste wat kost in stand wordt gehouden, ook als verstarring het gevolg is. In Het Haagse moeras analyseert Ariejan Korteweg de kramp van politiek Den Haag: de gebouwen, de omgangsvormen, de obsessie met authenticiteit en beeldvorming, de eenvormigheid in het hart van de politiek. Terwijl de Haagse politiek vastloopt, is de betrokkenheid in het land groter dan die in decennia was: meer stemmers, meer partijleden, meer buitenparlementaire actie ook. Als Den Haag zichzelf niet aan de eigen haren uit het moeras trekt, zal een ander het doen. Dat moment is niet ver meer. Dit boek bereidt u daarop voor.
Grundfragen des Europäischen Steuerrechts
Das Buch befasst sich mit aktuellen und grundsätzlichen Entwicklungen zur Einwirkung des Europäischen Rechts auf die Steuerrechtsordnungen der Mitgliedstaaten. Mittels des Anwendungsvorrangs des Unionsrechts überlagert und prägt das Europäische Steuerrecht heute weite Teile der nationalen Steuergesetze. Europäische Grundrechte und Grundfreiheiten stehen dabei ebenso im Mittelpunkt dieses Buches wie die Frage nach Möglichkeiten und Grenzen der Rechtsangleichung oder aktuelle Herausforderungen wie der Kampf gegen internationale Steuervermeidung. Die in diesem Buch bearbeiteten Themen reichen von aktuellen Streitfragen in der Rechtsprechung des Europäischen Gerichtshofs bis hin zu Fundamentalthemen europäischer Systembildung im Steuerrecht.
