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Hybrid Entities In Tax Treaty Law


Hybrid Entities In Tax Treaty Law
Author: Sriram Govind
Publisher: Linde Verlag GmbH
ISBN: 3709410762
Size: 65.10 MB
Format: PDF, Kindle
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Tax treaty law and EU tax law in connection with hybrid entities Hybrid entities have traditionally been used as an avenue for international tax planning, and extending benefits under tax treaties to such entities has been a source of controversy for many years now. Although the OECD Partnership Report provided solid policy footing on this issue, there was still no common legal basis that countries could rely on for such positions. The increasing focus of countries towards the curbing of tax avoidance and abuse involving hybrid mismatch arrangements culminated in a specific action plan in the BEPS Project being dedicated to the design of domestic rules and the development of treaty provisions that would neutralize the tax effects of such arrangements. This volume provides an in-depth analysis of various aspects of this topic. It is divided into two parts – the first dealing exclusively with tax treaty issues arising in connection with hybrid entities and the second dealing with EU tax law issues surrounding hybrid entities. The former part comprises chapters analysing how tax treaties have historically dealt with this issue with a focus on domestic court jurisprudence, the positions in the OECD and the UN Model Conventions, the developments that have come about owing to the BEPS Project, and the impact of several existing measures, regimes, and vehicles on these tax treaty provisions. The latter part comprises chapters on how hybrid entities are dealt with under primary EU law, under various secondary law directives including the newly enacted Anti-Tax Avoidance Directives, and an analysis of policy solutions offered in this direction.




Double Non Taxation And The Use Of Hybrid Entities


Hybrid Entities In Tax Treaty Law
Author: Leopoldo Parada
Publisher: Kluwer Law International B.V.
ISBN: 9041199926
Size: 28.73 MB
Format: PDF, Mobi
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The topics of double non-taxation and hybrid entities have acquired a particular importance in a context where transformations within the tax world seem to be leading to an international commitment most materially manifested in the OECD Base Erosion and Profit Shifting (BEPS) project. In what is the first systematic in-depth critique of the BEPS Action Plan 2 with regard to hybrid entities, this timely book provides a critical review of the OECD’s approach and proposes a deeply informed alternative method based on the tax policy aims of simplicity, coherence and ease of administration. The author analyses the interaction between the double non-taxation outcome and the use of hybrid entities in an approach not strictly linked to any specific tax jurisdiction. To this end, the analysis includes case studies and examples from a range of jurisdictions emphasizing the international tax context, including the application of tax treaties. Among the seminal matters covered are the following: – foundations of the concepts of double non-taxation and hybrid entities, absent of the specific limitations of domestic tax legislation; – extensive analysis based on the rules of characterization of foreign entities for tax purposes in the United States, Spain, Denmark and Germany, as well as on the Poland/United States and Canada/United States tax treaties; – detailed analysis on the implications of Article 1(2) OECD Model Tax Convention and Article 3(1) Multilateral Instrument, especially having in mind the position of developing (source) countries; and – EU tax law as part of the international context, including an extensive analysis on the EU Anti-Tax Avoidance Directive (ATAD) I and ATAD II. Detailed comparisons between the author’s proposal and other existing rules elucidate common points and deviations. If merely for its unparalleled clarification of the issues, this book will prove of immeasurable value to practitioners, tax authorities, policymakers and academics concerned with international tax law. Beyond that, as an authoritative guide that promises to reorient the discussion to what really matters in the debate regarding double non-taxation and hybrid entities, this analysis elaborates solutions applicable to a generality of cases worldwide, and thus hugely promotes the urgent quest for alternative solutions.




Essays On International Taxation


Hybrid Entities In Tax Treaty Law
Author: Dhruv Sanghavi
Publisher: Bloomsbury Publishing
ISBN: 9390077745
Size: 22.83 MB
Format: PDF, Docs
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Fiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases – the neglected problem in tax treaty law Michael Lang Can tax treaty entitlement provisions for hybrid entities be refined? Dhruv Sanghavi Non-discrimination provisions in tax treaties Ajay Vohra Two to tango: a dance of substance and form Bijal Ajinkya Deconstructing Principal Purpose Test under Article 7 of MLI Mukesh Butani Preventing treaty abuse in the context of multilateral instrument Dinesh Kanabar and Saurabh Shah Taxation of digital economy – the journey, India and across the world Daksha Baxi Digitalisation of the economy: Our perspective on the OECD's Unified Approach Vikram Chand Reflections on the 2019 OECD proposal on Pillar One Guglielmo Maisto Implementation of BEPS and Amendments to Section 9 Radhakishan Rawal Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention Clive M. Baxter Tax laws through a constitutional prism Arvind P. Datar Tax policy as a tool to enable impact investment and improve CSR targeting Meyyappan Nagappan and Nehal Binani Tax system design - an analysis of some design choices made by the Indian Income Tax Act, 1961 Shreya Rao Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty H. David Rosenbloom



Hybrid Entities in Tax Treaty Law
Language: de
Pages: 696
Authors: Sriram Govind, Jean-Philippe Van West
Categories: Law
Type: BOOK - Published: 2020-09-03 - Publisher: Linde Verlag GmbH
Tax treaty law and EU tax law in connection with hybrid entities Hybrid entities have traditionally been used as an avenue for international tax planning, and extending benefits under tax treaties to such entities has been a source of controversy for many years now. Although the OECD Partnership Report provided
Hybrid Entities in Tax Treaty Law
Language: en
Pages:
Authors: Jean-Philippe West, Sriram Govind
Categories: Law
Type: BOOK - Published: 2020 - Publisher:
Books about Hybrid Entities in Tax Treaty Law
EC Law Aspects of Hybrid Entities
Language: en
Pages: 444
Authors: Jean-Philippe West, Sriram Govind
Categories: Conflict of laws
Type: BOOK - Published: 2009 - Publisher: IBFD
Books about EC Law Aspects of Hybrid Entities
Double Non-taxation and the Use of Hybrid Entities
Language: en
Pages: 490
Authors: Leopoldo Parada
Categories: Law
Type: BOOK - Published: 2018-04-18 - Publisher: Kluwer Law International B.V.
The topics of double non-taxation and hybrid entities have acquired a particular importance in a context where transformations within the tax world seem to be leading to an international commitment most materially manifested in the OECD Base Erosion and Profit Shifting (BEPS) project. In what is the first systematic in-depth
Hybrid Entities and DTA Relief : India and New Zealand Approach
Language: en
Pages:
Authors: H.E. Sheppard
Categories: Law
Type: BOOK - Published: 2019 - Publisher:
This article investigates whether the application of the New Zealand-India tax treaty to each country's most recent hybrid entity - a limited partnership (LP) in New Zealand and a limited liability partnership (LLP) in India - results in double taxation or double non-taxation. The article shows that, as evidenced by