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The volume of cross-border transactions realized by individuals and enterprises has soared dramatically in recent years amid an increasingly globalized economy. In these circumstances, taxpayers are frequently subject to tax in two (or more) jurisdictions which is an obstacle to international trade and investment. Unilateral measures may help for the avoidance of double taxation (for example, a state withdraws its tax claim), but most certainly will not suffice for an effective avoidance of double taxation since they fall short of comprehensive and lack consistency. Each State therefore weaves its own web of tax treaties to protect taxpayers against double taxation and thus preventing the discouragement which double taxation may provide in the free flow of international trade and investment. Tax treaties play a vital role in a global economy, attempting to reconcile the complex and ever-changing internal tax laws of different countries. Most tax treaties worldwide are based on the OECD's Model Convention with respect to taxes on income and on capital ("OECD Model Convention") and follow both its structure and wording. The main purpose of the OECD Model is the settling of the most common problems that arise in the field of international double taxation. Its starting point is the dilemma which arises where the same income or capital is subject to tax in the taxpayer's residence state and the state from which the income derives. Notably, the basis for the allocation of taxing rights varies for different categories of income and capital. The fundamental principle that pervades the OECD Model Convention is, however, that the allocation of taxing rights stems from the substantive economic nexus of income and capital. Thereby, tax treaties restrict certain income tax provisions under domestic tax law in order to avoid - or at least mitigate - double taxation. The mechanisms for the avoidance of double taxation provided by the OECD Model Convention are complex, and the methods for the distribution and allocation of taxing rights between Contracting States particularly tortuous. A clear and complete understanding of the mechanics of the OECD Model is essential to each tax analysis involving cross-border transactions, all the more amid the increasing strategic importance of tax treaties in international trade and investment. Reading this thorough and authoritative guide is indispensable for an in-depth understanding of the OECD Model; charts, overviews and case studies* will accompany the reader in assessing the vital elements to consider in each tax analysis. Tax advisers, finance managers, business practitioners and tax students should gain substantially from the insights provided in this book. This book is written on the basis of the OCED Model as it read on 22 July 2010.
- Sales Rank: #5742404 in Books
- Published on: 2010-10-19
- Dimensions: 9.45" h x .87" w x 6.50" l,
- Binding: Paperback
- 412 pages
About the Author
Oliver R. Hoor is a Senior Manager within an international tax advisory firm in Luxembourg. He is a Luxembourg Certified Accountant (Expert Comptable) and Certified German Tax Advisor (Steuerberater). He holds a degree in business administration with a major in tax from the University of Applied Sciences of Trier (Germany). His professional experience includes cross-border tax planning (holding and financing activities, Islamic finance, Transfer Pricing, Real Estate, Private Equity, Intellectual Property) and Mergers & Acquisitions. Oliver has written numerous articles on Luxembourg and international taxation, Islamic finance and transfer pricing, all published in renowned international and Luxembourg tax journals. Moreover, he has written a book entitled "The OECD Model Tax Convention - A comprehensive technical analysis" which has also been published in French ("Le Modele OCDE de Convention fiscale - Analyse technique detaillee"). Oliver is a guest lecturer at the University of Applied Sciences of Trier in Germany providing courses and seminars on Luxembourg and international taxation. He is also a member of the Luxembourg Branch of the International Fiscal Association (IFA).
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