Preventing Treaty Abuse - Schriftenreihe IStR Band 101

of: Daniel Blum, Markus Seiler

Linde Verlag Wien Gesellschaft m.b.H., 2016

ISBN: 9783709408384 , 580 Pages

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Preventing Treaty Abuse - Schriftenreihe IStR Band 101

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Series Editor’s Preface: 5
Editors’ Preface: 7
List of Authors: 9
Meaning and Concept of “Treaty Abuse” in DTA Law: 16
Historical Development of the OECD’s Workon Treaty Abuse: 38
Preventing Treaty Abuse: The United Nations’ Perspective: 60
DTCs and Double Non-Taxation: 84
Policy Considerations when Concluding a Tax Treaty in a Post-BEPS World: 102
Tax Treaty Entitlement in Triangular Cases: 122
Tie-Breaker for Dual Resident Companies: 142
Limitation on Benefits Clauses – Function, Purpose and History: 161
Limitation on Benefits: Qualified Persons: 198
LoB – Article X (3) of the OECD MC: Active Conduct of a Business: 220
Limitation on Benefits: Derivative Benefitsand Discretionary Relief: 244
Limitation on Benefits and (non-)CollectiveInvestment Vehicles: 266
Limitation on Benefits and EU Law: 284
Limitation on Benefits: Comparison between the US LOB and the OECD LOB proposedunder Action 6: 306
The Principal Purpose Test: Functioning, Elements and Legal Relevance: 324
The Principal Purpose Test: Comparison with EU-GAAR Initiatives: 339
OECD Minimum Standard: Comparing LOB and PPT: 361
Treaty Abuse and Permanent Establishments: Proposed Changes to Article 5(3) and (4) of the OECD MC: 382
Treaty Abuse and Permanent Establishments: Proposed Changes to Articles 5(5) and 5(6) of the OECD MC: 408
Anti-Abuse Clause for Permanent Establishments in Third Countries: 432
Treaty Abuse and Passive Income: Granting of Treaty Benefits in the Case of “Special Tax Regimes”: 452
Treaty Abuse and Passive Income: Holding Period for Intercompany Dividends and Modifications to Article 13 Para. 4 OECD MC: 473
Treaty Abuse and Beneficial Ownership: Latest OECD Developments: 508
Relationship between Domestic GAARs and Tax Treaty Law: 526
The Relationship Between Domestic Specific Anti-Avoidance Rules and Tax Treaty Law: 543

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Preventing Treaty Abuse - Schriftenreihe IStR Band 101

of: Daniel Blum, Markus Seiler

Preventing Treaty Abuse - Schriftenreihe IStR Band 101

Series Editor’s Preface

Editors’ Preface

List of Authors

Meaning and Concept of “Treaty Abuse” in DTA Law

Historical Development of the OECD’s Workon Treaty Abuse

Preventing Treaty Abuse: The United Nations’ Perspective

DTCs and Double Non-Taxation

Policy Considerations when Concluding a Tax Treaty in a Post-BEPS World

Tax Treaty Entitlement in Triangular Cases

Tie-Breaker for Dual Resident Companies

Limitation on Benefits Clauses – Function, Purpose and History

Limitation on Benefits: Qualified Persons

LoB – Article X (3) of the OECD MC: Active Conduct of a Business

Limitation on Benefits: Derivative Benefitsand Discretionary Relief

Limitation on Benefits and (non-)CollectiveInvestment Vehicles

Limitation on Benefits and EU Law

Limitation on Benefits: Comparison between the US LOB and the OECD LOB proposedunder Action 6

The Principal Purpose Test: Functioning, Elements and Legal Relevance

The Principal Purpose Test: Comparison with EU-GAAR Initiatives

OECD Minimum Standard: Comparing LOB and PPT

Treaty Abuse and Permanent Establishments: Proposed Changes to Article 5(3) and (4) of the OECD MC

Treaty Abuse and Permanent Establishments: Proposed Changes to Articles 5(5) and 5(6) of the OECD MC

Anti-Abuse Clause for Permanent Establishments in Third Countries

Treaty Abuse and Passive Income: Granting of Treaty Benefits in the Case of “Special Tax Regimes”

Treaty Abuse and Passive Income: Holding Period for Intercompany Dividends and Modifications to Article 13 Para. 4 OECD MC

Treaty Abuse and Beneficial Ownership: Latest OECD Developments

Relationship between Domestic GAARs and Tax Treaty Law

The Relationship Between Domestic Specific Anti-Avoidance Rules and Tax Treaty Law