Abstract

http://ssrn.com/abstract=1714131
 


 



'Liable to Tax' and Company Residence under Tax Treaties


Richard J. Vann


University of Sydney - Faculty of Law

November 23, 2010

RESIDENCE OF COMPANIES UNDER TAX TREATIES AND EC LAW, EC AND INTERNATIONAL TAX LAW SERIES, Vol. 5, pp. 197-271, G. Maisto, ed., IBFD: The Netherlands, 2009
Sydney Law School Research Paper No. 10/131

Abstract:     
This paper considers the application to companies of the “liable to tax” residence test in the first sentence of article 4(1) of the OECD Model along with its elaboration in the second sentence with a focus on the policy and history of the test to see what assistance they provide for modern day interpretation.

Accordingly the first section asks what is the purpose of the company residence test in tax treaties (as opposed to the residence test generally) which requires a broad but brief overview of the operation of the company tax and how companies are dealt with in treaties. The second – and main – section then turns to history to see to what extent policy may have been a guide in the development of the company residence test in treaties and what those who developed the test may have intended by the liable to tax test in relation to companies. The third section uses such guidance as may be obtained from the policy and history to analyse some current company residence issues. The fourth section provides some necessarily tentative conclusions.

Number of Pages in PDF File: 77

Keywords: Business income, Corporate taxation, Double taxation, History, International taxation, League of Nations, OECD, Permanent establishment, Residence, Transfer pricing, Tax treaties, Treaty shopping

JEL Classification: K10, K30, K33, K34

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Date posted: November 24, 2010  

Suggested Citation

Vann, Richard J., 'Liable to Tax' and Company Residence under Tax Treaties (November 23, 2010). RESIDENCE OF COMPANIES UNDER TAX TREATIES AND EC LAW, EC AND INTERNATIONAL TAX LAW SERIES, Vol. 5, pp. 197-271, G. Maisto, ed., IBFD: The Netherlands, 2009; Sydney Law School Research Paper No. 10/131. Available at SSRN: http://ssrn.com/abstract=1714131

Contact Information

Richard J. Vann (Contact Author)
University of Sydney - Faculty of Law ( email )
Faculty of Law Building, F10
The University of Sydney
Camperdown, NSW 2006
Australia
+61 2 9351 0206 (Phone)
+ 61 2 9351 0200 (Fax)
HOME PAGE: http://www.law.usyd.edu.au/about/staff/RichardVann/index.shtml
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