Tax Treaties and Procedural Law [electronic resource].

Description based upon print version of record.

Written by experts in the field, this book provides an in-depth analysis of several crucial areas concerning the procedural aspects of tax treaty law.

Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Domestic Procedural Law and EU Law -- 1.1. The principle of procedural autonomy and its limitations -- 1.2. The principles developed by the ECJ -- 1.2.1. The principle of equivalence -- 1.2.1.1. Content and development -- 1.2.1.2. The comparability requirement -- 1.2.1.3. Less favourable treatment of EU claims -- 1.2.1.4. Possible justifications and the proportionality test -- 1.2.2. The principle of effectiveness -- 1.2.2.1. Content and development -- 1.2.2.2. The challenge of national time limits

1.2.2.3. Ex officio application of EU law by national courts and tax authorities -- 1.2.3. The common denominator of the decisions -- 1.3. The challenging of final decisions -- 1.3.1. Setting the scene -- 1.3.2. The challenging of final administrative decisions -- 1.3.3. The challenging of final judicial decisions -- 1.4. Conclusion -- Chapter 2: Domestic Procedural Law and Tax Treaty Law -- 2.1. Interplay between tax treaty law and domestic procedural law -- 2.1.1. Construction of tax treaties -- 2.1.2. Domestic law provisions and tax treaties -- 2.1.3. Substantial versus procedural law

2.1.4. EU law and tax treaty law: Similarities and potential relevance for practice -- 2.2. Specific issues of procedural aspects in tax treaty law in view of the principles of equivalence and effectiveness -- 2.2.1. Introductory remarks -- 2.2.2. Burden of proof -- 2.2.3. Documentation requirements -- 2.2.4. Time limits -- 2.2.5. Types of tax assessment -- 2.3. Conclusions -- Chapter 3: Domestic Procedural Rules and Non-Discrimination -- 3.1. Introduction -- 3.2. Tax procedural rules versus substantive rules -- 3.3. The non-discrimination clauses in article 24 of the OECD Model

3.3.1. Overview -- 3.3.2. The purpose of article 24 of the OECD Model -- 3.4. Legislative developments of the "procedural elements" of the non-discrimination provision of the OECD Model -- 3.5. The interpretation of the "procedural elements" of the non-discrimination clauses of article 24 of the OECD Model -- 3.5.1. The meaning of the phrase "any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements" -- 3.5.1.1. "Other or more burdensome" -- 3.5.1.2. "Connected requirements"

3.5.2. The meaning of the phrase "taxation not less favourably levied" -- 3.5.3. The meaning of the phrase "under the same conditions" -- 3.6. Conclusion -- Chapter 4: The Role of Competent Authorities under Article 4(3) of the OECD Model Tax Convention -- 4.1. Introduction -- 4.2. Policy considerations -- 4.2.1. BEPS Action 6 -- 4.2.2. The relationship between tax treaties and the MLI -- 4.2.3. Analysis of arguments brought forward for the amendment of the tiebreaker rule -- 4.2.3.1. Reduction of complexity -- 4.2.3.2. Tax avoidance arrangements

Print version record.

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