Double Taxation Conventions in the Case Law of the CJEU

Lang, Michael

doi:10.54648/taxi2018021

Cited by 11 publications

(13 citation statements)

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“…In the Czech Republic and Latvia, this potential conflict seems to be eliminated more easily because of the supremacy of international law over the domestic. The question which remains for other related research is the procedure for the application of DTTs rules, because the application of the rules is far from clear (for some problematic aspects within the application of DTTs, see for instance Lang, 2020). In Brazil, there is a very specific situation connected with the hierarchy of international norms.…”

Section: Latviamentioning

confidence: 99%

The concept of associated persons as a key and potentially problematic aspect in transfer pricing

Brychta

Abreu

Hudenko

et al. 2023

Financial Internet Quarterly

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Transfer pricing (TP) is based on many principles – the essential one is the Arm´s Length Principle (ALP). In this respect, the term “associated persons” is of crucial importance: associated persons must be involved in transactions in order for the ALP to be applied. The aim of the paper is to contribute to existing comparative analysis of TP rules – specifically, to provide a critical analysis of the term “associated persons” as prescribed by domestic law in Brazil, the Czech Republic, and Latvia. The key goals of the research conducted were to provide a comprehensive picture of the variety of definitions, to indicate relationships between international law and domestic law, and last, but not least, to highlight various concepts of the term “associated persons” and to identify problematic aspects connected with the interpretation of the definitions and the applications of the related rules. The study, which is based on qualitative research, is exploratory and interpretative in its nature. Its results present a background for further research and point to the fragmentation of law on TP with respect to the investigated issue. On the basis of the results of the comparative study one can conclude significant differences among, and fragmentation in, the definitions of the term “associated persons” both in respect of the number of categories established and in respect of the absence of the autonomy of the definitions of the term “associated persons” as provided by public law (especially by income tax acts). At the same time one can conclude the same position regarding the application of double tax treaties in all the countries for which the study was carried out.

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Section: Latviamentioning

confidence: 99%

The concept of associated persons as a key and potentially problematic aspect in transfer pricing

Brychta

Abreu

Hudenko

et al. 2023

Financial Internet Quarterly

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“…The major clause, in line with OECD standards, obliges signatory countries to exchange relevant information for the application of both DTT provisions and enforcement of domestic laws regarding taxes of every kind (income tax, valued added taxes, etc.) (Lang, 2013). The DTTs with developing countries mostly include minor exchange clauses.…”

Section: Goals Of Austria's Tax Treaty Policymentioning

confidence: 99%

The Effects of Double Tax Treaties for Developing Countries. A Case Study of Austria's Double Tax Treaty Network

Braun,

Fuentes

2016

Public Finance and Management

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To what degree developing countries gain from signing double tax treaties is being hotly debated. in this paper, we analyze Austrian tax treaty policy. We find that developing countries are likely to expect both positive and negative impacts from signing a double tax treaty (DTT) with Austria. On the one hand, the results of our econometric analysis suggest that middle-income countries signing a DTT with Austria may expect an increased number of foreign direct investment projects from Austrian companies. On the other hand, an overview of the institutional background shows that the signatory states may suffer from limited withholding taxation rights established in DTTs for the source country, which could lead to reduced tax revenues in developing countries. the paper also discusses policy options for developing countries.

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“…Personal nexus differs in respect of the individuals and legal entities. So, connecting factors for individuals are domicile, residence or citizenship (Lang, 2021). We must clarify the difference between domicile and residence.…”

Section: Introductionmentioning

confidence: 99%

Basic Concepts of Taxation

Mahmudlu¹

2023

SCIENTIFIC WORK

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Each state has the sovereign right to exercise jurisdiction over its own territory. However, double taxation belongs to a category that is regulated not only by national legal instruments but also by international ones. Therefore, it should be noted that the problem of preventing an unreasonable increase in the tax burden on taxpayers requires special attention in the implementation of an appropriate analysis. Double taxation was also a problem faced in the practice of the states during the past period. However, during that period, a certain practice was formed in the direction of regulating this issue. The double taxation problem is highly connected with the tax sovereignty. Tax sovereignty means that a state has the right to tax any individual or legal entity for their activity that must be taxed if there is any nexus. It is not rare in practice, for the same person to be subject to full tax liability in two or more states. Depending on the applicable laws, each of these criteria can lead to full tax liability.

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Double Taxation Conventions in the Case Law of the CJEU

Abstract: This Essay analyzes the jurisdiction of the CJEU regarding the interpretation of Double Taxation Conventions, by examining the relevant case law of the CJEU. It further investigates the interplay between the Fundamental Freedoms and the Double Tax Conventions.

Cited by 11 publications

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The concept of associated persons as a key and potentially problematic aspect in transfer pricing

The concept of associated persons as a key and potentially problematic aspect in transfer pricing

The Effects of Double Tax Treaties for Developing Countries. A Case Study of Austria's Double Tax Treaty Network

Basic Concepts of Taxation

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