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This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital . This shorter version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-length version.

Conflict of laws -- Taxation. --- Double taxation -- Treaties. --- Income tax -- Law and legislation. --- Double taxation

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This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fourth edition contains the full text of the Model Tax Convention as it read on 29 April 2000, but without the historical notes, the detailed list of tax conventions between OECD Member countries and the background reports that are included in the loose-leaf version.

Double taxation -- Treaties. --- Double taxation. --- Taxation. --- Taxation --- Income tax --- Law and legislation. --- Tax laws --- Tax legislation --- Tax regulations --- Law

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There are more than 3,000 tax treaties in the world, and an important question is whether these tax treaties limit a state's ability to curb undesirable tax planning by the use of domestic general anti-avoidance rules (GAARs). Many large multinational companies use essentially legitimate methods to reduce taxes. Meanwhile, governments increasingly focus on the part of this tax planning that they view as undesirable; for example, tax planning schemes where income is shifted from one classification to another and/or shifted from one taxpayer to another. Although these transactions may be legitimate in principle, tax authorities may find that the tax planning scheme "stretches" the rules and thus wish to apply their domestic anti-avoidance rules. In order to decide whether a treaty restricts the use of domestic GAARs, the treaty must be interpreted. A basic principle in tax treaty law is that if the national rules are contrary to the treaty, the tax treaty prevails. A typical example is withholding tax on dividends: if the tax treaty provides for a lower withholding tax than what follows from domestic law, the treaty withholding tax rate prevails. A question that arises, however, is whether it is of any relevance, in terms of the relationship between tax treaties and domestic law, that the domestic tax rate is determined after the application of a domestic GAAR. This book argues that when State A and State B have agreed between themselves on how the taxation between these two countries should be shared, one of the contracting states may not, after the taxing right is shared, apply the domestic GAAR to override the tax treaty. Both domestic law and tax treaty law are under constant development. An important question is to what extent these developments affect the tax authorities' ability to counter undesirable tax planning. Is it true that tax agreements signed in recent years increasingly allow the tax authorities to apply their domestic anti-avoidance rules? This book demonstrates that it is of great importance when the tax treaty was signed for determining whether the tax authorities are restricted from using their domestic anti-avoidance rule to deny undesirable tax planning.

Law of treaties --- Tax law --- Tax evasion (International law) --- Double taxation --- Tax evasion --- Treaties --- Double taxation - Treaties

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Dieser Bericht setzt sich mit den Fragen auseinander, die sich bei der Entwicklung eines multilateralen Instruments zur Modifikation von bilateralen Doppelbesteuerungsabkommen (DBA) stellen. Ohne einen Mechanismus zur zügigen Umsetzung von Änderungen an Musterabkommen verschärfen sich die inhaltlichen Abweichungen zwischen den Musterabkommen und den bestehenden DBA. Ein solcher Mechanismus ist daher nicht nur nötig, um Gewinnverkürzung und Gewinnverlagerung zu verhindern, sondern auch um das allgemeine Einvernehmen bezüglich der notwendigen Vermeidung der Doppelbesteuerung zu wahren. Es handelt sich um einen innovativen Ansatz, für den es in der Steuerwelt keinen wirklichen Präzedenzfall gibt. Beispiele für Modifikationen an bilateralen Abkommen mithilfe eines multilateralen Instruments finden sich jedoch in anderen Bereichen des Völkerrechts. Unter Einbeziehung von Experten auf dem Gebiet des Völkerrechts und der internationalen Besteuerung kommt der Bericht zu dem Schluss, dass ein multilaterales Instrument wünschenswert und realisierbar ist und dass die entsprechenden Verhandlungen unverzüglich beginnen sollten.

Double taxation -- Treaties. --- Double taxation. --- Law, Politics & Government --- Law, General & Comparative --- Double taxation --- International taxation (Double taxation) --- Taxation, Double --- Double taxation conventions --- Gifts --- Income tax --- Inheritance and transfer tax --- Tax treaties --- Taxation --- Law and legislation --- Conflict of laws

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The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.

Tax law --- International business enterprises --- Branches (Business enterprises) --- Business enterprises, Foreign --- Double taxation --- Taxation --- Law and legislation --- Law and legislation. --- Treaties. --- Double taxation conventions --- Gifts --- Income tax --- Inheritance and transfer tax --- Tax treaties --- Business enterprises --- Law --- General and Others --- International business enterprises - Taxation - Law and legislation --- Branches (Business enterprises) - Taxation - Law and legislation --- Business enterprises, Foreign - Taxation - Law and legislation --- Double taxation - Treaties