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Articles 1 - 15 of 15
Full-Text Articles in Law
International Tax: Tax Treaties, Kim Brooks
International Tax: Tax Treaties, Kim Brooks
OER Texts
This compendium of materials is designed to support the study of tax treaties around the world.
Innovative Approach To Anti-Beps And The Coherence Of International Tax Law, Haiyan Xu
Innovative Approach To Anti-Beps And The Coherence Of International Tax Law, Haiyan Xu
SJD Dissertations
This dissertation is comprised of three articles:
- Avi-Yonah, Reuven,. co-author. "Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight." H. Xu, co-author. Harv. Bus. L. Rev. 6, no. 2 (2016): 185-238
- Reuven S. Avi-Yonah & Haiyan Xu, A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits, 39 Mich. J. Int'l L. 155 (2018).
- Avi-Yonah, Reuven S. "China and BEPS." Haiyan Xu, co-author. Laws 7, no. 1 (2018): 4-30.
Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael Kirsch
Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael Kirsch
Journal Articles
It is old news that modern technological developments have strained long‐standing international tax policies and principles. Tax treaties have attempted to keep pace by fitting these new developments within the existing framework. This brief article addresses one aspect of technological developments that can directly affect individual taxpayers—the increasing ability to deliver personal services electronically across borders, without the need for the service provider to have a physical presence in the “source” country. In particular, it focuses on recent developments with the U.N. Model, which may allow source‐based taxation of at least some types of services income even in the absence …
Full Circle? The Single Tax Principle, Beps, And The New Us Model, Reuven S. Avi-Yonah
Full Circle? The Single Tax Principle, Beps, And The New Us Model, Reuven S. Avi-Yonah
Articles
This paper will argue that while there is some innovation in BEPS, it is in fact more of a continuation that a sharp break with the past. Like Alexis de Tocqueville’s French Revolution, BEPS represents both continuity and change. In particular, the single tax principle has formed the theoretical basis of much of the international tax regime from the beginning. And it is in fact this continuity rather than any sharp change that gives the final BEPS package its promise to, as Secretary General Gurria also promised, “put an end to double non-taxation.”
The Tax Code As Nationality Law, Michael S. Kirsch
The Tax Code As Nationality Law, Michael S. Kirsch
Michael Kirsch
This article questions the frequently-asserted axiom that Congress's taxing power knows no bounds. It does so in the context of recently-enacted legislation that creates a special definition of citizenship that applies only for tax purposes. Historically, a person was treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) if, and only if, she was a citizen under the nationality law. As a result of the new statute, in certain circumstances a person might be treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) for years or …
The Limits Of Administrative Guidance In The Interpretation Of Tax Treaties, Michael Kirsch
The Limits Of Administrative Guidance In The Interpretation Of Tax Treaties, Michael Kirsch
Michael Kirsch
This Article addresses the increasingly important role of administrative guidance in interpreting the United States' international treaty obligations. The relationship between administrative guidance and treaties raises important issues at the intersection of international law, constitutional law, and administrative law. These issues are explored in the context of the United States' extensive tax treaty network. Tax treaties play an important role in a global economy, attempting to reconcile the complex and ever-changing internal tax laws of different countries. The Treasury Department is considering the increased use of administrative guidance to interpret the meaning and application of tax treaties, particularly in response …
Rethinking Treaty Shopping: Lessons For The European Union, Reuven S. Avi-Yonah, C. H. Panayi
Rethinking Treaty Shopping: Lessons For The European Union, Reuven S. Avi-Yonah, C. H. Panayi
Book Chapters
Whilst treaty shopping is not a new phenomenon, it remains as controversial as ever. It would seem that the more countries try to deal with it, the wider the disagreements as to what is improper treaty shopping and what is legitimate tax planning. In this paper, we reassess the traditional quasi-definitions of treaty shopping in an attempt to delineate the contours of such practices. We examine the various theoretical arguments advanced to justify the campaign against treaty shopping. We also consider the current trends in treaty shopping and the anti-treaty shopping policies under the OECD Model and the US Model. …
The Limits Of Administrative Guidance In The Interpretation Of Tax Treaties, Michael Kirsch
The Limits Of Administrative Guidance In The Interpretation Of Tax Treaties, Michael Kirsch
Journal Articles
This Article addresses the increasingly important role of administrative guidance in interpreting the United States' international treaty obligations. The relationship between administrative guidance and treaties raises important issues at the intersection of international law, constitutional law, and administrative law. These issues are explored in the context of the United States' extensive tax treaty network. Tax treaties play an important role in a global economy, attempting to reconcile the complex and ever-changing internal tax laws of different countries. The Treasury Department is considering the increased use of administrative guidance to interpret the meaning and application of tax treaties, particularly in response …
Tax Competition, Tax Arbitrage And The International Tax Regime, Reuven S. Avi-Yonah
Tax Competition, Tax Arbitrage And The International Tax Regime, Reuven S. Avi-Yonah
Articles
In the past ten years, I have argued repeatedly that a coherent international tax regime exists, embodied both in the tax treaty network and in domestic laws, and that it forms a significant part of international law (both treaty-based and customary). The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic …
The Tax Code As Nationality Law, Michael S. Kirsch
The Tax Code As Nationality Law, Michael S. Kirsch
Journal Articles
This article questions the frequently-asserted axiom that Congress's taxing power knows no bounds. It does so in the context of recently-enacted legislation that creates a special definition of citizenship that applies only for tax purposes. Historically, a person was treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) if, and only if, she was a citizen under the nationality law. As a result of the new statute, in certain circumstances a person might be treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) for years or …
Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti
Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti
Articles
During the past 25 years, Congress has with increasing frequency enacted legislation that is intended to override inconsistent provisions in U.S. tax treaties. These legislative overrides are harmful, and have been decried by our treaty partners, members of the executive branch, and commentators.
Until now, commentators have generally devoted themselves to describing and deploring legislative overrides of tax treaties, and have done no more than repeatedly call on Congress to cease enacting such legislation. Congress has ignored these pleas, and has continued to enact legislative overrides with impunity.
Given this background, the essay calls on commentators to cease pleading with …
The United States Policy Of Stringent Anti-Treaty-Shopping Provisions: A Comparative Analysis, Simone M. Haug
The United States Policy Of Stringent Anti-Treaty-Shopping Provisions: A Comparative Analysis, Simone M. Haug
Vanderbilt Journal of Transnational Law
Tax avoidance through international treaty shopping has become a subject of intense controversy in the international community. By shrewdly structuring businesses, corporations are currently able to take advantage of tax exemptions contained in tax treaties, though the countries that have joined the treaties never intended for them to benefit from such provisions. Many nations, including the United States, view this practice as tax treaty abuse. In response to such abuses, many countries are now incorporating strict anti-treaty-shopping provisions in their bilateral tax treaties.
Ms. Haug begins the Article by describing the practice of treaty shopping and, specifically, the various methods …
Income Tax Treaty Shopping: An Overview Of Prevention Techniques, Kenneth A. Grady
Income Tax Treaty Shopping: An Overview Of Prevention Techniques, Kenneth A. Grady
Northwestern Journal of International Law & Business
The Internal Revenue Service in recent years has been particularly concerned about third-country residents use of bilateral income tax treaties to avoid paying tax on United States source income. Although third-country residents have benefitted from United States bilateral income tax treaties for more than twenty years, the loss of tax revenue from such unintended use was not considered a major problem. The recent proliferation of tax treaties between the United States and tax havens which resulted in an increased loss of tax revenues, however, has caused the Internal Revenue Service (IRS) to change its evaluation of the treaty shopping problem. …
Recent Decisions, John E. Drake, Heidi A. Rohrbach, John R. Hellinger, Elizabeth G. Browning
Recent Decisions, John E. Drake, Heidi A. Rohrbach, John R. Hellinger, Elizabeth G. Browning
Vanderbilt Journal of Transnational Law
CHOICE OF LAW--WRONGFUL DEATH--GOVERNMENTAL-INTEREST ANALYSIS DETERMINES LAW APPLICABLE TO MEASURE OF DAMAGES IN CLAIMS ARISING FROM FOREIGN Air CRASH
John Edison Drake
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EUROPEAN COMMUNITIES--FREE MOVEMENT OF WORKERS--COURT OF JUSTICE SETS GUIDELINES FOR USE BY MEMBER STATES OF THE PUBLIC POLICY EXCEPTION IN ARTICLE 48
Heidi A. Rohrbach
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TAX TREATIES--UNITED STATES MAY USE THE INTERNAL REVENUE CODE SUMMONING AUTHORITY TO OBTAIN DOMESTIC INFORMATION SOLELY TO AID A FOREIGN DOMESTIC TAX INVESTIGATION PURSUANT TO A TAX TREATY
John R. Hellinger
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TREATY INTERPRETATION--WARSAW CONVENTION-- PASSENGERS UNDERGOING SEARCH PREREQUISITE TO BOARDING ARE ENGAGED IN OPERATIONS OF EMBARKING
Elizabeth Graeme Browning
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.