Building Global International Tax Law
Book overview
The current landscape of global tax governance is elevating international tax law to new heights of coordination, supported by technical consultations with stakeholders. This book, dedicated to Guglielmo Maisto, represents the culmination of an extensive research project that blends both theoretical and practical insights. The contributors, all of whom are recognized as leading authorities in the field of international tax law, played a crucial role in this work.
Key themes and topics
The primary objective of this book is to contribute to the ongoing process of international tax coordination through an in-depth, independent analysis of current issues and future challenges in international tax law.
Organized into five detailed sections, the book explores key areas of international tax law. Part 1: Model Tax Conventions, providing insights into the interpretation of tax treaties (Section 1), allocation rules (Section 2), other clauses (Section 3). Part 2: focuses on specific issues related to bilateral and domestic tax systems, treaties, and their complex interrelations. Part 3: examines the dynamic interaction between supranational European Union law and international tax law and treaties, offering a conceptual analysis relevant to a global audience. Part 4: investigates the relationship between tax and non-tax treaties, with a particular emphasis on bilateral investment treaties. These treaties are being used by taxpayers as non-state actors in international law to navigate challenges posed by the lack of effective legal remedies under tax treaties. Finally, Part 5: provides in-depth studies on critical issues in international tax law, covering perspectives from the past, present, and future, including potential reforms.
Table of Contents
Building Global International Tax Law
DOI: https://doi.org/10.59403/erw1wa
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Chapter 1: An “International Tax Language” for Tax Treaty Interpretation: Its Histories in Common and Civil Law Discourse
DOI: https://doi.org/10.59403/erw1wa001
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Chapter 2: Current Issues in the Use of OECD and UN Commentaries in Tax Treaty Interpretation
DOI: https://doi.org/10.59403/erw1wa002
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Chapter 3: The Localization of Tax Treaty Interpretation
DOI: https://doi.org/10.59403/erw1wa003
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Chapter 4: The Scope of Tax Treaties for Tax-Exempt Entities
DOI: https://doi.org/10.59403/erw1wa004
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Chapter 5: Trusts as Collective Investment Vehicles
DOI: https://doi.org/10.59403/erw1wa005
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Chapter 6: International Taxation of Trusts after the BEPS Project and MLI Provisions
DOI: https://doi.org/10.59403/erw1wa006
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Chapter 7: The Tax Treaty Treatment of Software Payments
DOI: https://doi.org/10.59403/erw1wa007
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Chapter 8: The Faltering Legitimacy of the Place of Physical Presence as a Tax Nexus for Active Income
DOI: https://doi.org/10.59403/erw1wa008
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Chapter 9: Employment Income under Tax Treaty Law and the Impact of the COVID-19 Pandemic
DOI: https://doi.org/10.59403/erw1wa009
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Chapter 10: Individuals: The Forgotten Taxpayers in a BEPS Scenario
DOI: https://doi.org/10.59403/erw1wa010
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Chapter 11: Permissible Limitations on Foreign Tax Credit Relief in Bilateral Income Tax Treaties
DOI: https://doi.org/10.59403/erw1wa011
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Chapter 12: The Role of “Commercial Reasons” and “Economic Reality” in the Principal Purpose Test under Article 29(9) of the 2017 OECD Model
DOI: https://doi.org/10.59403/erw1wa012
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Chapter 13: A History of Brazilian Tax Treaty Policy
DOI: https://doi.org/10.59403/erw1wa013
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Chapter 14: Selected Issues from the Six Treaties Concluded by the Netherlands between 1948 and 1952
DOI: https://doi.org/10.59403/erw1wa014
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Chapter 15: Unique Features of the Italy-Japan Income Tax Treaty
DOI: https://doi.org/10.59403/erw1wa015
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Chapter 16: Judicial Evolution of the Relevance of Domestic Law and Article 3(2) in International Tax Jurisprudence
DOI: https://doi.org/10.59403/erw1wa016
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Chapter 17: Tax Residence of Individuals in the Italian Direct Tax System: Some Reflections about the Relationship between Tax Law and Civil Law
DOI: https://doi.org/10.59403/erw1wa017
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Chapter 18: Is the Methodology of Tax Law Interpretation Still Able to Preserve the European Union’s Tax Identity?
DOI: https://doi.org/10.59403/erw1wa018
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Chapter 19: The Notion of Beneficial Ownership in EU and French Case Law
DOI: https://doi.org/10.59403/erw1wa019
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Chapter 20: How the EU Tax Arbitration Directive Relates to Other International Dispute Resolution Mechanisms: A Dutch Perspective
DOI: https://doi.org/10.59403/erw1wa020
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Chapter 21: Taxation of Companies: One, Two, Multiple Times
DOI: https://doi.org/10.59403/erw1wa021
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Chapter 22: Some Remarks about the Difference in the EU Legality Review between Unilateral Measures of the EU Member States and Multilateral Measures of the EU Legislator, with Special Attention on the EU GloBE Directive
DOI: https://doi.org/10.59403/erw1wa022
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Chapter 23: Resolving Conflicts between Secondary EU Law and Commitments of Member States under Tax Treaties
DOI: https://doi.org/10.59403/erw1wa023
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Chapter 24: Interpreting Tax Treaties in Light of Investment Agreements: The Role of the Principle of Systemic Integration in Tax Treaty Disputes
DOI: https://doi.org/10.59403/erw1wa024
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Chapter 25: International Investment Agreements and Anti-Tax Avoidance Measures: Incoherencies in the International Law System, “Systemic Interpretation” and Taxpayer Rights
DOI: https://doi.org/10.59403/erw1wa025
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Chapter 26: Tax and Investment Treaties: Further Thoughts
DOI: https://doi.org/10.59403/erw1wa026
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Chapter 27: The OECD Model Needs Redrafting
DOI: https://doi.org/10.59403/erw1wa027
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Chapter 28: Rethinking Reciprocity in Tax Treaties
DOI: https://doi.org/10.59403/erw1wa028
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Chapter 29: In Quest of Fairness – The Distributional Implications of Different Models of International Taxation
DOI: https://doi.org/10.59403/erw1wa029
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Author(s)
Guglielmo Maisto is a Professor of International & Comparative Tax Law at Università Cattolica di Piacenza and the founder of the tax law firm Maisto e Associati, having offices in Milan, Rome, and London. He serves as the Chair of the European Region for the International Fiscal Association (IFA) and is also the President of the Italian branch of the same organization. Additionally, he is a member of the Board of Trustees at the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, part of the Practice Council for New York University (NYU) Law’s International Tax Program, also a board member of the American Chamber of Commerce in Italy.
Contributor(s)
Stéphane Austry, John Avery Jones, Philip Baker, Peter Blessing, Yariv Brauner, Angelo Contrino, Robert Danon, Luc De Broe, Shefali Goradia and Daniel Gutmann, Johann Hattingh, Koichi Inoue, Michael Lang, Philippe Martin, Adolfo Martín Jiménez, Giuseppe Melis, Toshio Miyatake, Angelo Nikolakakis, Pasquale Pistone, Kaka Porus, Frank Pötgens, Jacques Sasseville, Wolfgang Schön, Luis Schoueri, Jonathan Schwarz, Maria Teresa Soler Roch, Kees van Raad, Stef van Weeghel, Dennis Weber, Bertil Wiman.
