Departures from the OECD Model and Commentaries : reservations, observations and positions in EU law and tax treaties

Departures from the OECD Model and Commentaries, comprising the proceedings and working documents of an annual seminar held in Milan on 25 November 2013, is a detailed and comprehensive study of the reservations and observations made, and positions and alternative provisions taken in the OECD Model Convention and its Commentaries. The book begins by considering the role and evolution and the legal status of the reservations, observations, positions and alternative provisions in the OECD Model Convention, and by giving an analysis of their relevance in treaty negotiations. It then examines the role of the concepts enshrined in the OECD Model Convention in EU law and their relevance in the jurisprudence of the Court of Justice of the European Union. In addition, an analysis is made of the interaction between model conventions developed by certain OECD member countries and the OECD Model Convention. Lastly, a review of selected reservations, observations and positions is performed. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions including Australia, Austria, Belgium, China, Germany, Italy, the Netherlands, Spain and the United States. This book is essential reading for all those dealing with tax treaty issues and EU tax law

Convenzioni internazionali per evitare le doppie imposizioni

The book includes the Italian authentic text (as of 28 February 2014) of all Italian Conventions for the avoidance of double taxation with respect to taxes on income and capital, as well as of all Italian Conventions for the avoidance of double taxation with respect to taxes on inheritances and gifts, as published in the Official Gazette of the Republic of Italy. In addition, the book contains the unofficial Italian translation of the 1963, 1977 and 2014 versions the OECD Model Convention for the avoidance of double taxation with respect to taxes on income and capital, as well as the English official text of the 2014 version thereof. Finally, it includes both the English official text and the unofficial Italian translation of the 1966 and 1982 versions of the OECD Model Convention for the avoidance of double taxation with respect to taxes on estates and inheritances and on gifts

La tassazione dei dividendi intersocietari: temi attuali di diritto tributario italiano, dell'Unione Europea e delle convenzioni internazionali

Le svariate disposizioni introdotte con riferimento ai dividendi intersocietari evidenziano l'esigenza di uno studio sistematico. Il volume propone un inquadramento e un esame dei profili problematici della tassazione dei dividendi nazionali e transfrontalieri, nonchè delle tematiche legate all'imposizione indiretta e agli aspetti procedimentali relative ai comportamenti elusivi e all'applicazione del principio dell'abuso del diritto. Infine, sono considerati i profli riguardanti la tassazione dei dividendi nel diritto tributario dell'Unione Europea e nelle convenzioni internazional

Residence of companies under tax treaties and EC law

The book begins with an overview of residence of companies in private international law, with a particular emphasis on general principles of residence and conflict of law rules. It then examines company residence in EC (non-tax) law. The issue of tax residence of companies is analysed taking into consideration common and civil law countries. A specific chapter is devoted to EC tax law. Individual country surveys provide an in-depth analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa. This book is essential reading for all those dealing with issues of taxation of companies engaged in cross-border activities and constitutes a new cornerstone on the subject matter

The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and AirTransport

国际联盟着手有关国际双重征税的工作始于1920年代，[ 1920年11月29日，在国联理事会临时经济与财政委员会财政处的一次会议上, Sir Basil P. Blackett被委任对双重征税问题进行一项研究，Sir Basil P. Blackett于1921年提交了该项研究（《关于双重征税问题的备忘录》）及双重征税对海外投资之影响的一个注解。1921年9月，国联的财政委员会邀请几位经济学家提交一份关于双重征税问题的报告，该报告于1923年发表。见下文第二部分之1（有关专家作出的1923年《关于双重征税问题的报告》）。]而那时，一些国家刚刚在船运业上经历过重大的争端。在1910年代初期，英国税务机关有悖于适用于非居民的属地原则，对在联合王国设有办公机构或代理机构并在其境内接受运输预定的外国船舶的所有人开始征收所得税。此后不久，在1916年，美国引入了对非居民源于美国境内的所得征税的税收法规。美国税务机关曾用过数种方案来分配在美国境内获取的船运利润，但他们迅速意识到了任何此种方案都是不切实际的。而且，对于始于美国港口但终于美国境外数千里之地的船舶运输，若其运费是在美国港口收到的，美国税务机关也宣称是源自美国。由此，主要是比利时、丹麦、瑞典和挪威等一些国家的船运公司向美国船运委员会提出了申诉；大多数（若非全部）斯堪的纳维亚国家的政府向英国政府提出了外交抗议，并威胁若此项问题不予解决将采用报复性措施。[ 参见国际商会：Note relative au système américain d’exemption réciproque d’imp?t pour les companies étrangè res de navigation，1924年7月30日。 ]于是，美国予以立法，规定若对方国家给予美国船运公司相似待遇，美国对外国船运公司的利润免税。译者单位：安徽财经大学法学院（233030

Valore normale e diritto penale valutario: applicazione dei principi OCSE sul prezzo di trasferimento

The relationship between tax law rules on transfer pricing and criminal la

The 2003 Amendments to the EC Parent-Subsidiary Directive \u2013 What\u2019s next?

In this article, The 2003 Amendments to the EC Parent-Subsidiary Directive are analyzed having regard to the future implications from the EC perspective

In tema di inapplicabilit\ue0 del diritto per i servizi amministrativi per importazioni da paesi aderenti al GATT

The possible impact on Italian tax law of rules applicable among States that are part of the GAT

Proposal for an EC Exemption of Capital Gains Realized by Parent Companies of Member States

The contribution provides a proposal for a council directive on a common system of taxation applicable to capital gains realized by a parent company of a Member State from the disposal of holdings in a subsidiary company of another Member State. Additionally, the contribution offers a comparative analysis of the tax treatment of capital gains on shares in the different Member State