scholarly journals 1. The Problem with Tax Treaties

2021 ◽  
pp. 4-30
Keyword(s):  
Tax Treaties

Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law

2017 ◽  
Vol 6 (2) ◽  
pp. 312
Author(s):  
Shkumbin Asllani
Keyword(s):  
International Law ◽  
Tax Avoidance ◽  
International Taxation ◽  
Main Principle ◽  
Legal Practice ◽  
Tax Treaties ◽  
International Tax ◽  
Tax Payers ◽  
The Relationship ◽  
Domestic Law

In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.

scholarly journals A perfect symbiosis: Curaçao, the Netherlands and financial offshore services, 1951–2013

2021 ◽  
pp. 1-29
Author(s):  
Tijn van Beurden ◽  
Joost Jonker
Keyword(s):  
United States ◽  
The Netherlands ◽  
Competitive Advantage ◽  
Tax Avoidance ◽  
The United States ◽  
Tax Treaties ◽  
Gradual Decline ◽  
Western Countries ◽  
Financial Centre ◽  
The One

Analysing Curaçao as an offshore financial centre from its inception to its gradual decline, we find that it originated and evolved in close concert with the demand for such services from Western countries. Dutch banks and multinationals spearheaded the creation of institutions on the island facilitating tax avoidance. In this they were aided and abetted by their government, which firmly supported the Antilles in getting access to bilateral tax treaties, notably the one with the United States. Until the mid 1980s Curaçao flourished, but then found it increasingly difficult to keep a competitive advantage over other offshore centres. Meanwhile the Curaçao connection had enabled the Netherlands to turn itself into a hub for international revenue flows that today still feed both Dutch tax income and specialised financial, legal and accounting services.

scholarly journals Senate Gives Advice and Consent to Ratification of Four Bilateral Tax Treaties

2019 ◽  
Vol 113 (4) ◽  
pp. 818-821
Keyword(s):  
Foreign Relations ◽  
Consent Process ◽  
Tax Treaties ◽  
Privacy Concerns ◽  
Long Period ◽  
The U.S

In July of 2019, the U.S. Senate gave advice and consent to protocols updating tax treaties with Spain, Switzerland, Japan, and Luxembourg, after a nearly decade-long period during which no tax treaties were approved by the Senate. This drought was primarily due to the privacy concerns of a single senator, Rand Paul of Kentucky, who deployed the Senate's procedural rules to increase the difficulty of the advice and consent process. Tax treaties with Hungary, Chile, and Poland, as well as a protocol to a multilateral tax convention, remained pending in the Senate Foreign Relations Committee as of mid-August of 2019.

Tax treaties with developing countries and the allocation of taxing rights

2014 ◽  
Vol 42 (3) ◽  
pp. 383-404 ◽  
Author(s):  
Dimitri Paolini ◽  
Pasquale Pistone ◽  
Giuseppe Pulina ◽  
Martin Zagler
Keyword(s):  
Developing Countries ◽  
Tax Treaties
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