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Cover Art
Author Fett, E.

Title Triangular cases: the application of bilateral income tax treaties in multilateral situations.

Published Amsterdam : IBFD, 2014.


Location Call No. Status
Physical description xxii, 874 pages.
Series IBFD doctoral series ; vol. 29.
Doctoral series ; vol. 29.
Notes Thesis submitted to the University of Amsterdam in fulfilment of the requirements for the degree of Doctor of Laws (PhD). - Includes bibliography.
Summary Bilateral income tax treaties do not always operate effectively in situations where more than two states are involved. These situations are known as "triangular cases" and they typically arise where a person who is resident in two states for tax purposes (a dual resident), or a person who is resident in one state and has a permanent establishment (PE) in another, has dealings with a resident of a third state. This thesis explores the issues presented by the application of bilateral tax treaties in PE triangular cases, dual resident triangular cases and reverse triangular cases. Key among these issues is the fact that the source state is not required to apply the conditions of the treaty between the PE state and the source state, even though the treaty between the residence state and the PE state will allocate the prior (and perhaps exclusive) taxing rights to the PE state. This book argues that this approach should be reconsidered. It argues that residence concepts do not always provide a strong foundation on which to base eligibility for treaty benefits, that the PE concept and, in particular, the attribution of income to the PE, represents a sufficiently strong connection to the PE state to support a treaty claim, and that treaty-shopping concerns can be sufficiently addressed. As part of this analysis, this book examines the most fundamental questions associated with tax treaties: when they should apply, how they should apply, and what all those familiar concepts really mean.
Language notes English.
Subject allocation of taxing rights.
attribution of profits.
double taxation relief.
dual residence.
source principle of taxation.
tax treaty.
treaty benefits.
triangular cases.
ISBN 9789087222307 (print)
9789087222314 (eBook)