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Full-Text Articles in Taxation-Transnational
Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael S. Kirsch
Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael S. Kirsch
Brooklyn Journal of International Law
The increasing ability to deliver personal services electronically raises significant cross-border tax issues. In particular, given that the service provider need not be physically present in the would-be source country, significant questions arise as to the continued viability of tax treaty rules that focus on the service provider’s physical location. In response to these developments, proposed changes to the United Nations Model tax treaty have been approved that would allow source country taxation of technical services, even in the absence of the service provider’s physical presence. This article raises concerns about the broad scope of the proposed changes and recommends …
Unilateral Responses To Tax Treaty Abuse: A Functional Approach, Omri Marian
Unilateral Responses To Tax Treaty Abuse: A Functional Approach, Omri Marian
Brooklyn Journal of International Law
In recent years, there has been a dramatic increase in the attention given to abusive tax schemes that take advantage of bilateral tax treaties. The ensuing discourse tends to view potential responses to treaty abuses as a hierarchical set of options, gradually escalating, in which treaty termination is a last resort option. This article argues that the hierarchical view of unilateral responses to treaty abuse is misguided. Unilateral responses to treaty-based abuse are not hierarchically ordered. Rather, the approach to treaty abuse is (and should be) functional, adopting specific types of unilateral responses based on the type of treaty abuse …
When International Tax Agreements Fail At Home: A U.S. Example, Diane Ring
When International Tax Agreements Fail At Home: A U.S. Example, Diane Ring
Brooklyn Journal of International Law
Over the past two and a half years, the international tax community has focused on the Base Erosion and Profit Shifting Project (BEPS project) undertaken by the Organisation for Economic Co-operation and Development (OECD) at the behest of the G20. According to the OECD, the resulting 2015 agreement involved the direct participation of more than sixty countries. An additional fifty-nine countries indirectly participated through regional dialogues. Furthermore, numerous international organizations are credited with participating in discussions and contributing to the resulting product. But, effective implementation of the BEPS agreement requires domestic action of various types—the domestic side of international agreement …