TY - BOOK
T1 - The meaning of "enterprise", "business" and "business profits" under tax treaty and EU tax law
A2 - Maisto, Guglielmo
PY - 2011
Y1 - 2011
N2 - The Meaning of “Enterprise”, “Business” and “Business Profits” under Tax Treaties and EU Tax Law, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an in-depth analysis of the meaning of these three essential concepts in relevant tax treaties and law.
The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints.
The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of “enterprise”, “business” and “business profits” is presented, starting from the works of the League of Nations to the current OECD Model Tax Convention.
Next, specific tax treaty issues are considered. In particular, the controversial issues concerning the interpretation of the notions of “enterprise” and “enterprise of a Contracting State” are discussed. Also, the concepts of “profits” and “business profits” are thoroughly reviewed. The concept of “enterprise” in the context of the non-discrimination clause laid down by Art. 24 of the OECD Model Tax Convention is then examined.
Individual country surveys provide an in-depth analysis of the aforementioned concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia and Japan.
The book concludes with a round-table discussion among some of the most renowned international tax scholars on the desirability to change the OECD Model Tax Convention and its Commentaries.
This book is essential reading for all those dealing with issues of taxation of enterprises engaged in cross-border activities and can be considered a new cornerstone in the subject matter.
AB - The Meaning of “Enterprise”, “Business” and “Business Profits” under Tax Treaties and EU Tax Law, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an in-depth analysis of the meaning of these three essential concepts in relevant tax treaties and law.
The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints.
The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of “enterprise”, “business” and “business profits” is presented, starting from the works of the League of Nations to the current OECD Model Tax Convention.
Next, specific tax treaty issues are considered. In particular, the controversial issues concerning the interpretation of the notions of “enterprise” and “enterprise of a Contracting State” are discussed. Also, the concepts of “profits” and “business profits” are thoroughly reviewed. The concept of “enterprise” in the context of the non-discrimination clause laid down by Art. 24 of the OECD Model Tax Convention is then examined.
Individual country surveys provide an in-depth analysis of the aforementioned concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia and Japan.
The book concludes with a round-table discussion among some of the most renowned international tax scholars on the desirability to change the OECD Model Tax Convention and its Commentaries.
This book is essential reading for all those dealing with issues of taxation of enterprises engaged in cross-border activities and can be considered a new cornerstone in the subject matter.
KW - business
KW - enterprise
KW - tax
KW - treaties
KW - business
KW - enterprise
KW - tax
KW - treaties
UR - http://hdl.handle.net/10807/23235
M3 - Other report
SN - 9789087221010
BT - The meaning of "enterprise", "business" and "business profits" under tax treaty and EU tax law
PB - IBFD
ER -