Current Tax Treaty Issues [electronic resource] : 50th Anniversary of the International Tax Group.

Description based upon print version of record.

Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Chapter 1: A History of the International Tax Group -- 1.1. Introduction -- 1.2. The background scene in the 1970s -- 1.3. Communication -- 1.4. Collaboration -- 1.5. Topics -- 1.6. Appendices -- Part One: Treaty Policy and General Considerations -- Chapter 2: Writing Tax Treaty History -- 2.1. Introduction -- 2.2. How? -- 2.2.1. Publications of international organizations -- 2.2.2. Archives of international organizations -- 2.2.3. Treaty practice -- 2.2.4. Country tax history -- 2.2.5. Significant persons

2.2.6. Language and legal culture -- 2.3. Why? -- 2.3.1. Applying the law -- 2.3.2. Developing tax policy -- 2.3.3. Matching with theories -- 2.3.4. Historiography -- 2.4 Where are we with tax treaty history? -- Chapter 3: International Tax Policy and International Tax Institutions: Never the Twain? -- 3.1. Introduction -- 3.2. The beginning: League of Nations 1920-1946 -- 3.2.1. 1920-1928 -- 3.2.2. 1929-1946 -- 3.3. Snapshots 1946-1990 -- 3.3.1. United Nations 1946-1954 -- 3.3.2. OEEC/OECD 1954-1990 -- 3.3.3. International Monetary Fund 1944-1990 -- 3.3.4. United Nations 1967-1990

3.4. The new international tax world? OECD, Global Forum on Transparency, Inclusive Framework, UN, IMF, 1991-2020 -- 3.4.1. Politics -- 3.4.2. Economics and international tax policy -- 3.4.3. Transition from business as usual to new, larger and combined projects -- 3.4.4. Convergence and emergence of international tax institutions -- 3.4.5. A new international tax order? -- Chapter 4: Four Comparisons of Tax Litigation between the Netherlands and the UK -- 4.1. Introduction -- 4.2. Administrative law or not -- 4.3. The meaning of "binding" -- 4.3.1. Common law: United Kingdom

4.3.2. Civil law: Netherlands -- 4.3.3. A comparison -- 4.4. Burden of proof -- 4.5. The use of supplementary materials in interpreting the law -- 4.5.1. Netherlands -- 4.5.1.1. Interpreting tax treaties -- 4.5.2. United Kingdom -- 4.5.3. Comparison -- Chapter 5: Preservation Principle -- 5.1. Introduction -- 5.2. Status of discussions about the Preservation Principle -- 5.2.1. Japan -- 5.2.2. United States and Canada -- 5.2.3. Other countries -- 5.3. Analysis of Preservation Principle in general -- 5.3.1. Introduction -- 5.3.2. Dualism and monism

5.3.3. Hierarchical rank of income tax treaties -- 5.3.4. Three related but different interpretation issues of income tax treaties -- 5.3.4.1. Introduction -- 5.3.4.2. Three issues identified -- 5.3.4.3. First Issue: Direct taxing power -- 5.3.4.3.1. Introduction -- 5.3.4.3.2. Countries having the view that income tax treaties have no direct taxing power -- 5.3.4.3.2.1. Grouping of legal grounds -- 5.3.4.3.2.2. Constitutional reasons -- 5.3.4.3.2.3. Legislative reasons -- 5.3.4.3.2.4. Other reasons -- 5.3.4.3.3. France has a unique position -- 5.3.4.4. Second Issue: Exclusively relieving

5.3.4.4.1. France's position

This book presents a unique and detailed insight into the most controversial issues which may be found in the tax treaty context.

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