2005:
Limitation on
Benefits articles vary widely from treaty to treaty, and are often quite complex. The treaties of some countries, such as the United Kingdom and Italy, focus on subjective purpose for a particular transaction, denying benefits where the transaction was entered into in order to obtain benefits under the treaty. Other countries, such as the United States, focus on the objective characteristics of the party seeking benefits. Generally, individuals and publicly traded companies and their subsidiaries are not adversely impacted by the provisions of a typical limitation of benefits provision in a U.S. tax treaty. With respect to other entities, the provisions tend to deny benefits where an entity seeking benefits is not sufficiently owned by residents of one of the treaty countries (or, in the case of treaties with members of a unified economic bloc such as the European Union or NAFTA, by "equivalent beneficiaries" in the same group of countries). Even where entities are not owned by qualified residents, however, benefits are often available for income earned from the active conduct of a trade or business.
1818:
both the countries then the further clause added to the argument would be if the person owns a permanent house or has an habitual abode or being a national of a state. Many treaties, however, address certain types of business profits (such as directors' fees or income from the activities of athletes and entertainers) separately. Such treaties also define what constitutes a permanent establishment (PE). Most but not all tax treaties follow the definition of PE in the OECD Model Treaty. Under the OECD definition, a PE is a fixed place of business through which the business of an enterprise is carried on. Certain locations are specifically enumerated as examples of PEs, including branches, offices, workshops, and others. Specific exceptions from the definition of PE are also provided, such as a site where only preliminary or ancillary activities (such as warehousing of inventory, purchasing of goods, or collection of information) are conducted.
1791:
more than a fixed number of days in the country as residents. The United States includes citizens and green card holders, wherever living, as subject to taxation, and therefore as residents for tax treaty purposes. Because residence is defined so broadly, most treaties recognize that a person could meet the definition of residence in more than one jurisdiction (i.e., "dual residence") and provide a “tie breaker” clause. Such clauses typically have a hierarchy of three to five tests for resolving multiple residency, typically including permanent abode as a major factor. Tax residency rarely impacts citizenship or permanent resident status, though certain residency statuses under a country's immigration law may influence tax residency. This includes the '183 day rule' when the
47:
1822:
circumstances. Many treaties explicitly provide a longer threshold, commonly one year or more, for which a construction site must exist before it gives rise to a permanent establishment. In addition, some treaties, most commonly those in which at least one party is a developing country, contain provisions which deem a PE to exist if certain activities (such as services) are conducted for certain periods of time, even where a PE would not otherwise exist.
1650:
1638:
1799:
particularly where a treaty is between two countries that use different standards for residence under their domestic law. Some treaties provide “tie breaker” rules for entity residency, some do not. Residency is irrelevant in the case of some entities and/or types of income, as members of the entity rather than the entity are subject to tax. The OECD
1826:
contracts on behalf of the resident of the first country. Thus, a resident of one country cannot avoid being treated as having a PE by acting through a dependent agent rather than conducting its business directly. However, carrying on business through an independent agent will generally not result in a PE.
2004:
Recent treaties of certain countries have contained an article intended to prevent "treaty shopping," which is the inappropriate use of tax treaties by residents of third states. These limitation on benefits articles deny the benefits of the tax treaty to residents that do not meet additional tests.
1995:
Nearly all tax treaties provide some mechanism under which taxpayers and the countries can resolve disputes arising under the treaty. Generally, the government agency responsible for conducting dispute resolution procedures under the treaty is referred to as the “competent authority” of the country.
1982:
The agreement grew out of the work undertaken by the OECD to address harmful tax practices. The lack of effective exchange of information is one of the key criteria in determining harmful tax practices. The mandate of the working group was to develop a legal instrument that could be used to establish
1858:
Most treaties eliminate from taxation income of certain diplomatic personnel. Most tax treaties also provide that certain entities exempt from tax in one country are also exempt from tax in the other. Entities typically exempt include charities, pension trusts, and government owned entities. Many
1840:
Many tax systems provide for collection of tax from non-residents by requiring payers of certain types of income to withhold tax from the payment and remit it to the tax authorities. Withholding arrangements may apply to interest, dividends, royalties, and payments for technical assistance. Most tax
1798:
Entities may be considered resident based on their country of seat of management, their country of organization, or other factors. The criteria are often specified in a treaty, which may enhance or override local law. It is possible under most treaties for an entity to be resident in both countries,
1771:
Several governments and organizations use model treaties as starting points. Double taxation treaties generally follow the OECD Model
Convention and the official commentary and member comments thereon serve as a guidance as to interpretation by each member country. Other relevant models are the UN
1888:
Most inheritance tax treaties permit each country to tax domiciliaries of the other country on real property situated in the taxing country, property forming a part of a trade or business in the taxing country, tangible movable property situated in the taxing country at the time of transfer (often
1867:
Tax treaties usually specify the same maximum rate of tax that may be imposed on some types of income. As an example, a treaty may provide that interest earned by a nonresident eligible for benefits under the treaty is taxed at no more than five percent (5%). However, local law in some cases may
1790:
Generally, individuals are considered resident under a tax treaty and subject to taxation where they maintain their primary place of abode. However, residence for treaty purposes extends well beyond the narrow scope of primary place of abode. For example, many countries also treat persons spending
1902:
Resident, then the said amount shall be taxable in the US. However, such interest may be liable to tax in India as per the Indian Income Tax Act. The treaty may or may not provide mechanisms for limiting this credit, and may or may not limit the application of local law mechanisms to do the same.
1885:. Such treaties specify what persons and property are subject to tax by each country upon transfer of the property by inheritance or gift. Some treaties specify which party bears the burden of such tax, but often such determination relies on local law (which may differ from country to country).
1849:
Most treaties provide mechanisms eliminating taxation of residents of one country by the other country where the amount or duration of performance of services is minimal but also taxing the income in the country performed where it is not minimal. Most treaties also provide special provisions for
1817:
Most treaties provide that business profits (sometimes defined in the treaty) of a resident of one country are subject to tax in the other country only if the profits arise through a permanent establishment in the other country. For eg, in the US and India tax treaty, if the person is resident of
1786:
In general, the benefits of tax treaties are available only to tax residents of one of the treaty countries. In most cases, a tax resident of a country is any person that is subject to tax under the domestic laws of that country by reason of domicile, residence, place of incorporation, or similar
1825:
Even where a resident of one country does not conduct its business activities in another country through a fixed place or business, a PE may still be found to exist in that other country where the business is carried out through a person in that other country that has the authority to conclude
1986:
The agreement represents the standard of effective exchange of information for the purposes of the OECD's initiative on harmful tax practices. This agreement, which was released in April 2002, is not a binding instrument but contains two models for bilateral agreements. A number of bilateral
1901:
is still potentially present. This mechanism usually requires that each country grant a credit for the taxes of the other country to reduce the taxes of a resident of the country. Seen in the US-India treaty, as per the DTAA, if interest income arises in India and the amount belongs to a US
1821:
While in general tax treaties do not specify a period of time for which business activities must be conducted through a location before it gives rise to a PE, most OECD member countries do not find a PE in cases in which a place of business exists for less than six months, absent special
1767:
The stated goals for entering into a treaty often include reduction of double taxation, eliminating tax evasion, and encouraging cross-border trade efficiency. It is generally accepted that tax treaties improve certainty for taxpayers and tax authorities in their international dealings.
2604:
For example, Switzerland had agreed with the United States to turn over certain bank records, but the agreement was held by Swiss courts to violate Swiss law. The Swiss administration referred the matter to the Swiss
Parliament for resolution. See, e.g.,
1889:
excluding ships and aircraft operated internationally), and certain other items. Most treaties permit the estate or donor to claim certain deductions, exemptions, or credits in calculating the tax that might not otherwise be allowed to non-domiciliaries.
2021:. In some countries, treaties are considered of equal weight to domestic law. In those countries, a conflict between domestic law and the treaty must be resolved under the dispute resolution mechanisms of either domestic law or the treaty.
1876:
Generally, income taxes and inheritance taxes are addressed in separate treaties. Inheritance tax treaties often cover estate and gift taxes. Generally fiscal domicile under such treaties is defined by reference to
2641:
1850:
entertainers and athletes of one country having income in the other country, though such provisions vary highly. Also most treaties provide for limits to taxation of pension or other retirement income.
1996:
Competent authorities generally have the power to bind their government in specific cases. The treaty mechanism often calls for the competent authorities to attempt to agree in resolving disputes.
1730:
1910:
Taxpayers may relocate themselves and their assets to avoid paying taxes. Some treaties thus require each treaty country to assist the other in collection of taxes, to counter the
1738:
1741:(OECD) is open to all countries. Tax treaties tend to reduce taxes of one treaty country for residents of the other treaty country to reduce double taxation of the same income.
1914:, and other enforcement of their tax rules. Most tax treaties include, at a minimum, a requirement that the countries exchange of information needed to foster enforcement.
1757:
define circumstances in which income of individuals resident in one country will be taxed in the other country, including salary, self-employment, pension, and other income,
2258:
between the United States and the former Union of Soviet
Socialist Republics, which is still in force between the U.S. and several of the former Soviet republics.
1332:
1803:
moved away from place of effective management to a case-by-case resolution using Mutual
Agreement Procedure (MAP) for determining conflicts of dual residency.
1772:
Model
Convention, in the case of treaties with developing countries and the US Model Convention, in the case of treaties negotiated by the United States.
2419:, Article 15, which has a 183-day rule and a flat 15% tax rate where services go beyond 183 days. This treaty contains all of the provisions mentioned.
1189:
1911:
1054:
1049:
2666:
2445:, under which dividend withholding is limited to 5% or 15%, depending on ownership levels, but where Ireland tax law imposes no withholding tax on
1859:
treaties provide for other exemptions from taxation that one or both countries as considered relevant under their governmental or economic system.
2525:
1754:
limit tax of one country on business income of a resident of the other country to that income from a permanent establishment in the first country,
1928:
The purpose of this agreement is to promote international co-operation in tax matters through exchange of information. It was developed by the
1751:
reduce the amounts of tax withheld from interest, dividends, and royalties paid by a resident of one country to residents of the other country,
1403:
996:
222:
2466:
2057:
1603:
789:
1923:
1478:
2416:
2403:
2320:
46:
2621:
1680:
1543:
671:
183:
2150:
1004:
757:
474:
2686:
656:
252:
2013:
Treaties are considered the supreme law of many countries. In those countries, treaty provisions fully override conflicting
1608:
1327:
1729:(EU) countries are parties to a multilateral agreement with respect to value added taxes under auspices of the EU, while a
2090:
1613:
577:
2473:. The provisions of this treaty reflect typical patterns, and incorporate all of the features mentioned in this section.
1311:
607:
1841:
treaties reduce or eliminate the amount of tax required to be withheld with respect to residents of a treaty country.
1553:
1523:
2281:
2606:
2073:
2018:
939:
411:
2193:
986:
564:
521:
372:
227:
76:
2542:
1968:
1573:
991:
495:
490:
480:
17:
2036:
Agreements on tariffs, while technically tax treaties, are generally called agreements on tariffs and trade.
1812:
1588:
1528:
1039:
1034:
661:
542:
193:
2492:
2305:
1868:
provide a lower rate of tax irrespective of the treaty. In such cases, the lower local law rate prevails.
2107:
1673:
1498:
1383:
1378:
979:
558:
377:
2691:
1578:
1503:
1468:
1453:
1373:
1363:
612:
532:
527:
448:
2661:
2522:
1744:
The provisions and goals vary significantly, with very few tax treaties being alike. Most treaties:
1598:
1563:
1538:
1418:
1398:
570:
247:
108:
1935:
The working group consisted of representatives from OECD Member countries as well as delegates from
1725:, or other taxes. Besides bilateral treaties, multilateral treaties are also in place. For example,
2463:
2017:
provisions. For example, many EU countries could not enforce their group relief schemes under the
1618:
1518:
1513:
1458:
1443:
1433:
1428:
1423:
1368:
1358:
1353:
1337:
1207:
1153:
961:
469:
1593:
1583:
1568:
1558:
1533:
1483:
1448:
1438:
1408:
1393:
1388:
1243:
1158:
951:
915:
836:
715:
71:
2139:
433:
2636:
2268:
2053:
1734:
1722:
1718:
1666:
1508:
1493:
1488:
1463:
1413:
1213:
929:
881:
821:
737:
678:
390:
357:
163:
2651:
2180:
2317:
2242:
1548:
1473:
1079:
1044:
1024:
841:
809:
683:
537:
288:
2161:
See, e.g., the OECD Model Tax
Convention on Income and on Capital, Article 1 ("OECD Model")
2529:
2470:
2324:
1898:
1835:
1710:
1642:
1258:
1116:
1111:
851:
814:
725:
690:
592:
516:
352:
312:
278:
188:
178:
173:
168:
86:
2564:
See, e.g., the Canada/U.S. 2007 protocol, supra, article 25, as an example of complexity.
2245:, and the Canada/Belgium treaty, supra, which defines resident by reference to local law.
1897:
Nearly all tax treaties provide a specific mechanism for eliminating it, but the risk of
2656:
2592:
2446:
1948:
1878:
1792:
1726:
1201:
1173:
1148:
1009:
856:
651:
587:
485:
423:
327:
322:
305:
283:
2680:
2626:
2390:
2014:
1882:
1781:
1273:
946:
871:
762:
695:
629:
597:
464:
406:
367:
347:
317:
232:
153:
148:
123:
113:
55:
2077:
2386:
2282:"Place of Effective Management: Indian Perspective - Kluwer International Tax Blog"
2046:Мarynсhak, Yеvhеn (2019). "THE FINANCIAL NEXUS BETWEEN AN INDIVIDUAL AND A STATE".
1714:
1654:
1168:
956:
925:
896:
876:
767:
752:
732:
646:
641:
443:
237:
2119:
2047:
1956:
1163:
906:
866:
784:
720:
666:
602:
428:
418:
362:
242:
143:
138:
96:
81:
2442:
1748:
define which taxes are covered and who is a resident and eligible for benefits,
2459:
2429:
2271:
of taxation of foreign partners of partnerships with a U.S. trade or business.
1976:
1972:
1268:
1238:
1121:
1106:
966:
934:
886:
861:
846:
747:
742:
710:
636:
342:
337:
158:
118:
64:
2646:
2328:
2255:
1964:
1101:
1019:
1014:
705:
700:
511:
438:
128:
2482:
See, e.g., the U.S./France treaty, supra, containing all of these features.
2229:
1760:
provide for exemption of certain types of organizations or individuals, and
1637:
2631:
1263:
1231:
920:
910:
831:
826:
799:
772:
582:
332:
273:
268:
101:
1944:
1940:
1074:
901:
804:
794:
133:
91:
2573:
See, e.g., The United States Model Tax
Convention, supra, article 22.
2532:
Article 22, amending Treaty
Article XXVI A, Assistance in Collection.
1952:
1763:
provide procedural frameworks for enforcement and dispute resolution.
1283:
1094:
1089:
1084:
891:
779:
1960:
1936:
1298:
1293:
1288:
1278:
1253:
1248:
1195:
1067:
2493:"International Taxation >Double Taxation Avoidance Agreements"
1932:
Global Forum
Working Group on Effective Exchange of Information.
1929:
1800:
1709:), is an agreement between two countries to avoid or mitigate
206:
38:
2512:
All of the treaties cited above feature the credit mechanism.
2555:
The OECD model, supra, Article 25 contains typical language.
2458:
See, e.g., treaties between the U.S. and France regarding
2671:
1739:
Organisation for Economic Co-operation and Development
1713:. Such treaties may cover a range of taxes including
998:
European Union Common Consolidated Corporate Tax Base
2543:"Tax Information Exchange Agreements (TIEAs) - OECD"
2049:
PUBLIC FINANCE: LEGAL ASPECTS: Collective monograph
1731:joint treaty on mutual administrative assistance
2192:See, e.g., 26 U.S.C. sec. 7701(b) for the U.S.
18:Convention for the Avoidance of Double Taxation
2327:using exact OECD language with the U.S./India
1987:agreements have been based on this agreement.
2232:of residency regarding the "green card test".
1674:
8:
2219:See, e.g., the Canada/Belgium treaty, supra.
2091:"Comments by New Zealand Revenue Minister"
1681:
1667:
1316:
1137:
395:
211:
29:
2667:List of U.S. estate and gift tax treaties
2052:. Riga: Baltija Publishing. p. 130.
1190:Institute on Taxation and Economic Policy
2108:OECD Model Tax Convention (2014 version)
2029:
1345:
1319:
1181:
1140:
550:
503:
456:
398:
260:
214:
37:
2672:The Exchange of Tax Information Portal
2215:
2213:
2211:
1872:Provisions unique to inheritance taxes
2331:that has numerous special provisions.
2241:See, e.g., the Canada Revenue Agency
2080:of Michigan's Wayne State University.
1705:) or double tax avoidance agreement (
7:
2495:. Incometaxindia.gov.in. 2015-07-24
1983:effective exchange of information.
1924:Tax information exchange agreements
2151:US Model Convention (2016 version)
2140:UN Model Convention (2011 version)
1918:Tax information exchange agreement
25:
2349:Commentary to 2008 OECD Model, ¶6
2181:treaty between Canada and Belgium
2170:See, e.g., OECD Model, Article 4.
1005:Global minimum corporate tax rate
2521:See, e.g., the Canada/U.S. 2007
1648:
1636:
475:Base erosion and profit shifting
45:
2415:See, e.g., the Singapore/India
2402:See, e.g., the Singapore/India
253:Optimal capital income taxation
2205:See 26 U.S.C. sec. 7701(a)(30)
1328:List of countries by tax rates
1:
2376:2008 OECD Model, Article 5(6)
2367:2008 OECD Model, Article 5(5)
2358:2008 OECD Model, Article 5(3)
2340:2008 OECD Model, Article 5(1)
2286:Kluwer International Tax Blog
758:Natural resources consumption
2441:See, e.g., the Ireland/U.S.
608:United States as a tax haven
2657:United Kingdom tax treaties
2428:See, e.g., the U.S./Canada
2708:
2637:Canada income tax treaties
1921:
1863:Harmonization of tax rates
1833:
1810:
1779:
522:Offshore financial centres
412:Repatriation tax avoidance
2194:Substantial Presence Test
2095:Government of New Zealand
987:Financial transaction tax
77:Property tax equalization
2662:U.S. income tax treaties
2316:Contrast the U.S./Italy
2267:See, e.g., the U.S. IRS
2228:See, e.g., the U.S. IRS
1969:the Netherlands Antilles
1333:Tax revenue to GDP ratio
992:Currency transaction tax
578:Liechtenstein tax affair
2627:Australian tax treaties
2306:“Income Tax Department”
2000:Limitations on benefits
1813:Permanent establishment
1807:Permanent establishment
1040:Permanent establishment
1035:Exchange of Information
543:Financial Secrecy Index
194:Medical savings account
2687:International taxation
2652:Singapore tax treaties
2647:Mauritius tax treaties
1845:Income from employment
940:Vehicle miles traveled
559:Ireland as a tax haven
373:Private tax collection
2632:Barbados tax treaties
2464:estate and gift taxes
2447:qualifying recipients
2432:Articles XIX and XXI.
2385:Examples include the
2120:"official commentary"
613:Panama as a tax haven
565:Ireland v. Commission
533:Conduit and sink OFCs
528:Offshore magic circle
449:Unreported employment
1699:double tax agreement
1604:United Arab Emirates
1346:Individual Countries
1055:Foreign revenue rule
852:Inheritance (estate)
571:Leprechaun economics
2254:See, e.g., the old
1643:Business portal
1338:Tax rates in Europe
1208:Tax Justice Network
1154:Dhammika Dharmapala
662:Airport improvement
470:Transfer mispricing
261:Distribution of Tax
33:Part of a series on
2642:Dutch tax treaties
2622:Pension tax relief
2528:2010-03-02 at the
2469:2010-06-13 at the
2323:2010-03-02 at the
2078:Professor McIntyre
1991:Dispute resolution
1906:Mutual enforcement
1244:Eight per thousand
1159:James R. Hines Jr.
1050:European Union FTT
72:Government revenue
2593:U.S. Constitution
2059:978-9934-571-82-4
1893:Double tax relief
1830:Withholding taxes
1735:Council of Europe
1723:value added taxes
1719:inheritance taxes
1691:
1690:
1626:
1625:
1222:
1221:
1214:Tax Policy Center
962:Negative (income)
738:Environmental tax
620:
619:
538:Financial centres
358:Tax investigation
296:
295:
164:Tax harmonization
16:(Redirected from
2699:
2610:
2602:
2596:
2589:
2583:
2580:
2574:
2571:
2565:
2562:
2556:
2553:
2547:
2546:
2539:
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2519:
2513:
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2504:
2503:
2501:
2500:
2489:
2483:
2480:
2474:
2456:
2450:
2439:
2433:
2426:
2420:
2413:
2407:
2400:
2394:
2383:
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2341:
2338:
2332:
2314:
2308:
2303:
2297:
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2272:
2265:
2259:
2252:
2246:
2239:
2233:
2226:
2220:
2217:
2206:
2203:
2197:
2190:
2184:
2177:
2171:
2168:
2162:
2159:
2153:
2148:
2142:
2137:
2131:
2130:
2124:
2116:
2110:
2105:
2099:
2098:
2087:
2081:
2070:
2064:
2063:
2043:
2037:
2034:
1683:
1676:
1669:
1655:Money portal
1653:
1652:
1651:
1641:
1640:
1317:
1138:
1045:Transfer pricing
1025:Tax equalization
999:
947:Corporate profit
583:Luxembourg Leaks
517:Corporate havens
396:
212:
49:
30:
21:
2707:
2706:
2702:
2701:
2700:
2698:
2697:
2696:
2677:
2676:
2618:
2613:
2603:
2599:
2591:See, e.g., the
2590:
2586:
2581:
2577:
2572:
2568:
2563:
2559:
2554:
2550:
2541:
2540:
2536:
2530:Wayback Machine
2520:
2516:
2511:
2507:
2498:
2496:
2491:
2490:
2486:
2481:
2477:
2471:Wayback Machine
2457:
2453:
2440:
2436:
2427:
2423:
2414:
2410:
2401:
2397:
2384:
2380:
2375:
2371:
2366:
2362:
2357:
2353:
2348:
2344:
2339:
2335:
2325:Wayback Machine
2315:
2311:
2304:
2300:
2291:
2289:
2280:
2279:
2275:
2266:
2262:
2253:
2249:
2240:
2236:
2227:
2223:
2218:
2209:
2204:
2200:
2191:
2187:
2179:See, e.g., the
2178:
2174:
2169:
2165:
2160:
2156:
2149:
2145:
2138:
2134:
2122:
2118:
2117:
2113:
2106:
2102:
2089:
2088:
2084:
2072:See, e.g., the
2071:
2067:
2060:
2045:
2044:
2040:
2035:
2031:
2027:
2011:
2009:Priority of law
2002:
1993:
1926:
1920:
1908:
1899:double taxation
1895:
1874:
1865:
1856:
1847:
1838:
1836:Withholding tax
1832:
1815:
1809:
1784:
1778:
1711:double taxation
1687:
1649:
1647:
1635:
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1854:Tax exemptions
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2016:
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407:Tax avoidance
405:
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391:Noncompliance
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233:Tax incidence
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228:Excess burden
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154:Tax incentive
152:
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149:Tax advantage
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142:
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109:Tax threshold
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56:fiscal policy
54:An aspect of
53:
52:
48:
44:
43:
40:
36:
32:
31:
27:Fiscal policy
19:
2692:Tax treaties
2607:CNN coverage
2600:
2587:
2578:
2569:
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2551:
2537:
2517:
2508:
2497:. Retrieved
2487:
2478:
2460:income taxes
2454:
2437:
2424:
2411:
2398:
2381:
2372:
2363:
2354:
2345:
2336:
2312:
2301:
2290:. Retrieved
2288:. 2018-08-22
2285:
2276:
2263:
2250:
2237:
2224:
2201:
2188:
2183:, Article 4.
2175:
2166:
2157:
2146:
2135:
2126:
2114:
2103:
2094:
2085:
2068:
2048:
2041:
2032:
2015:domestic law
2012:
2003:
1994:
1985:
1981:
1934:
1927:
1912:revenue rule
1909:
1896:
1887:
1875:
1866:
1857:
1848:
1839:
1824:
1820:
1816:
1797:
1795:is invoked.
1789:
1785:
1770:
1766:
1743:
1715:income taxes
1706:
1702:
1698:
1694:
1692:
1574:South Africa
1169:Joel Slemrod
1029:
842:Hypothecated
810:Sugary drink
684:Expatriation
563:
481:Double Irish
444:Black market
289:Proportional
238:Laffer curve
223:Price effect
2269:explanation
2230:explanation
1957:Isle of Man
1589:Switzerland
1554:Philippines
1529:New Zealand
1524:Netherlands
1164:Ronen Palan
907:User charge
726:Value-added
691:Consumption
603:Swiss Leaks
491:Single Malt
429:Tax shelter
419:Tax evasion
378:Tax farming
363:Tax shelter
279:Progressive
243:Optimal tax
144:Tax amnesty
139:Tax holiday
97:Tax bracket
82:Tax revenue
2681:Categories
2499:2022-08-11
2292:2018-10-21
2243:discussion
1977:San Marino
1973:Seychelles
1787:criteria.
1695:tax treaty
1499:Kazakhstan
1384:Bangladesh
1379:Azerbaijan
1312:By country
1269:Temple tax
1239:Church tax
1122:ATA Carnet
1107:Free trade
1102:Tariff war
1030:Tax treaty
916:Congestion
857:Land value
748:Eco-tariff
716:Television
672:Solidarity
652:Ad valorem
512:Tax havens
343:Tax shield
338:Tax refund
306:Collection
284:Regressive
159:Tax reform
2391:Singapore
1965:Mauritius
1579:Sri Lanka
1544:Palestine
1504:Lithuania
1469:Indonesia
1454:Hong Kong
1374:Australia
1364:Argentina
1232:Religious
1020:Spahn tax
1015:Tobin tax
872:Pigouvian
790:Cigarette
763:Severance
696:Departure
504:Locations
457:Corporate
439:Smuggling
207:Economics
129:Tax shift
124:Deduction
114:Exemption
2526:Archived
2523:Protocol
2467:Archived
2321:Archived
1879:domicile
1737:and the
1599:Tanzania
1564:Portugal
1539:Pakistan
1419:Colombia
1399:Bulgaria
1264:Leibzoll
1141:Academic
1134:Research
957:Windfall
897:Turnover
877:Property
827:Georgist
773:Stumpage
768:Steering
753:Landfill
733:Dividend
657:Aviation
647:Per unit
642:Indirect
333:Tax lien
269:Tax rate
248:Theories
102:Flat tax
65:Policies
39:Taxation
1945:Bahrain
1941:Bermuda
1733:of the
1619:Uruguay
1519:Namibia
1514:Morocco
1479:Ireland
1459:Iceland
1444:Germany
1434:Finland
1429:Denmark
1424:Croatia
1369:Armenia
1359:Algeria
1354:Albania
1001:(CCCTB)
867:Payroll
822:General
815:Tobacco
785:Alcohol
721:Tourist
667:Landing
399:General
134:Tax cut
92:Tax law
2443:treaty
2430:treaty
2417:treaty
2404:treaty
2329:treaty
2318:treaty
2256:treaty
2074:speech
2056:
1971:, the
1953:Cyprus
1594:Taiwan
1584:Sweden
1569:Russia
1559:Poland
1534:Norway
1484:Israel
1449:Greece
1439:France
1409:Canada
1394:Brazil
1389:Bhutan
1284:Kharaj
1192:(ITEP)
1095:Export
1090:Import
1085:Tariff
1075:Custom
967:Wealth
892:Surtax
887:Single
862:Luxury
847:Income
780:Excise
743:Carbon
637:Direct
524:(OFCs)
477:(BEPS)
189:Unions
119:Credit
2123:(PDF)
2025:Notes
1961:Malta
1937:Aruba
1509:Malta
1494:Japan
1489:Italy
1464:India
1414:China
1299:Zakat
1294:Nisab
1289:Khums
1279:Jizya
1254:Tithe
1249:Teind
1210:(TJN)
1196:Oxfam
1068:Trade
711:Stamp
706:Sales
701:Hotel
630:Types
2462:and
2389:and
2387:U.S.
2127:OECD
2054:ISBN
1975:and
1930:OECD
1707:DTAA
1549:Peru
1474:Iran
1216:(US)
1204:(US)
1198:(UK)
1080:Duty
935:Toll
930:GNSS
926:Road
921:Fuel
832:Gift
800:Meat
496:CAIA
274:Flat
2582:Id.
2076:by
1801:has
1703:DTA
1404:BVI
911:fee
902:Use
805:Sin
795:Fat
2683::
2284:.
2210:^
2125:.
2093:.
1979:.
1967:,
1963:,
1959:,
1955:,
1951:,
1947:,
1943:,
1939:,
1721:,
1717:,
1693:A
2609:.
2545:.
2502:.
2449:.
2406:.
2393:.
2295:.
2129:.
2097:.
2062:.
1701:(
1682:e
1675:t
1668:v
928:/
909:/
20:)
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