The Application of the Oecd Model Tax Convention to Partnerships

by Lang, Michael

• ISBN13: 9789041197917
• ISBN10: 9041197915
• eBook ISBN(s): 9789041180551
• Format: Paperback
• Copyright: 2000-12-01
• Publisher: Wolters Kluwer

Summary

This unique work provides a timely and critical commentary on the OECD Report on Partnerships, which was published in 1999. This report is the first comprehensive analysis of the tax treatment of partnerships and will be the subject of extensive discussion among tax practitioners and academics in the years to come. The OECD Committee has put forward a set of general principles based on a detailed analysis of practical examples. This book summarises these principles and examines the validity of the premises from which the principles were derived. The critical analysis and in-depth study of practical problems offered here will be of significant value to practitioners and researchers dealing with this complex subject matter. The Application of the OECD Model Tax Convention to Partnerships is the result of extensive research and a number of seminars organised by the Department of Austrian and International Tax Law at the University of Economics and Business Administration in Vienna.

Table of Contents

Preface	5	(2)
Contents	7	(2)
List of Abbreviations	9	(2)
List of Symbols	11	(2)
OECD Report on Partnerships	13	(2)
Methodical Premises of the Report	15	(16)
The Relevance of the OECD Report and the Commentary to the OECD Model Tax Convention for the Interpretation of Tax Treaties	15	(5)
The Relation between Domestic Law and Tax Treaty Law	20	(9)
The Avoidance of Double Taxation and Double Non-Taxation as Object and Purpose of the OECD Model Tax Convention	29	(2)
The Entitlement of Partnerships to Treaty Benefits	31	(12)
Partnerships as Persons who are Residents of one Contracting State	31	(6)
The Relevance of the Tax Treatment in the State of Residence	37	(3)
The Relevance of the Tax Treatment in the State of Source	40	(3)
The Examples Explaining OECD's Conception on the Entitlement of Partnerships to Treaty Benefits	43	(56)
Example 1	43	(2)
Example 2	45	(3)
Example 3	48	(6)
Example 4	54	(3)
Example 5	57	(2)
Example 6	59	(3)
Example 7	62	(3)
Example 8	65	(3)
Example 9	68	(2)
Example 10	70	(2)
Example 11	72	(2)
Example 12	74	(2)
Determination of `Employer' for Purposes of Article 15	76	(2)
Example 13	78	(4)
Example 14	82	(6)
Example 15	88	(2)
Example 16	90	(3)
Example 17	93	(2)
Example 18	95	(4)
Conclusion	99