Special Features of the UN Model Convention -

Special Features of the UN Model Convention (eBook)

Schriftenreihe IStR, Band 117
eBook Download: EPUB
2019 | 1. Auflage
664 Seiten
Linde Verlag Wien Gesellschaft m.b.H.
978-3-7094-1040-0 (ISBN)
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Detailed research on the UN Model Convention’s unique features

The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amending the UN Model Convention.

Compared to the OECD Model Convention, the UN Model Convention aims at giving more weight to the source principle. Popular examples are the PE definition in the UN Model which provides for a lower threshold than Article 5 of the OECD Model or Article 12A on Fees for Technical Services which has been introduced with the latest amendment of the UN Model Convention 2017 and allows for a withholding tax to be levied on payments to non-residents when the payer of the fee is a resident of that contracting State irrespective of where the services are provided. Interestingly, in the discussions of the tax challenges arising from the digitalization of the economy, the OECD and the G20 are also exploring options to allocate more taxing rights to the jurisdiction of the customer and/or user, i.e., the ‘market jurisdictions’. As this has traditionally been the focus of the UN Model Convention, its unique features and developing countries’ practices could be taken into account when exploring new nexus rules that are not constrained by the physical presence requirement.

This book contains the master’s theses of the full-time LL.M. program 2018-2019 for which ‘Special Features of the UN Model Convention’ has been chosen as the general topic. With this book, the authors and editors do not aim at discussing each article of the UN Model Convention but rather focus on the unique features of the UN Model Convention, which are explored in detail. This is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS project on the UN Model.

IXList of Authors


Jakob Bilgram

Jakob Bilgram was born in Hanover, Germany in 1992. In 2017, he completed his Bachelor of Science in Business Administration at the Vienna University of Economics and Business. Since 2016, he has been working in the Tax Department at Deloitte Austria.

Ravi Narender Chatlani

Ravi Narender Chatlani was born in Panama in 1994. He received a degree in Law and Political Science at the . He has been working at Ernst & Young as an international tax consultant since 2015 during which time he formed part of an outsourced tax advisory team rendering consulting services to the public sector in complying with international tax standards and rendered tax advisory services to the private sector.

Michela Cirillo

Michela Cirillo was born in L’Aquila in 1992. In 2010, she moved to Rio de Janeiro and, after graduating from the American School of Rio de Janeiro, she started her studies in law at the Instituto Brasileiro de Mercado de Capitais (IBMEC). In 2016, she graduated with honors and became a Brazilian Lawyer. She worked as an intern in the tax department in a law firm and, from 2016 to 2018, as a tax assistant at Deloitte.

Jaqueline de Paula Leite Zanetoni

Jaqueline de Paula Leite Zanetoni is a Brazilian tax lawyer born in 1988. She obtained her degree in law in 2010 at the Public Faculty of Law of São Bernardo do Campo and completed her post-graduation course in tax law in 2014 at the Pontifical Catholic University of São Paulo. She has been working as a tax advisor and litigator since 2011.

Vanessa Dias Teixeira

Vanessa Dias Teixeira is a Brazilian tax lawyer born in 1988. In 2011, she obtained her degree in Law at the Universidade de Fortaleza (UNIFOR), and in 2015 she completed her Master in Business Administration in Tax Law at Fundação Getúlio Vargas (FGV). She has been working as a tax consultant since 2011 and is currently a tax manager at Deloitte in São Paulo, focussing on Brazilian indirect tax.

XJosé Miguel García García

José Miguel García was born in Mexico City in 1990. In 2014, he graduated with honors from the University of the Americas (Universidad de las Américas, Puebla) in Mexico, with a B.A. degree in law and a specialty in tax law. He joined one of the most important banks in Mexico as a legal analyst and afterwards began his career as a tax consultant in one of the most recognized law firms in Mexico, in the domestic and international tax law area, where he worked for almost five years. During the years of practice, José Miguel contributed with publications concerning Mexican and international tax developments, and he has been a member of the International Fiscal Association. He is now joining a German tax firm to work as a consultant in the international tax advisory team.

Moritz Wagner Gattaz

Moritz Wagner Gattaz was born in Heidelberg (Germany) and raised in São Paulo (Brazil). He holds bachelor’s degrees in law (2015) and accounting (2017), both from the Universidade Presbiteriana Mackenzie, São Paulo. From 2015 to 2018, he worked as an in-house lawyer for two of the biggest Brazilian private banks, being responsible for companies’ tax litigation and providing legal advice on tax matters to internal departments.

Aaron Gerwig

In 2017, Aaron Gerwig completed his B.A. in Tax Law and Auditing at the Duale Hochschule Villingen-Schwenningen. Currently, he works in a tax boutique in the south west of Germany.

Willem Walther Joep Hermans

Willem Walther Joep Hermans, born on the 14th of December 1994, the Netherlands, holds a Master of Science degree in Fiscal Economics from Maastricht University School of Business and Economics.

Sudarshan Kasturirangan

Sudarshan Kasturirangan is a lawyer and chartered accountant based in Chennai, India. His areas of expertise are cross-border taxation, foreign exchange law, insolvency and sports law matters. Apart from his professional practice, he is also a guest faculty on tax laws at various universities and professional institutions across India. With his hybrid exposure on academics and practice, he is now keen to focus on policy related aspects in the future, especially concerning International Tax, International Relations and Political Economy. He believes Education and Entrepreneurship are antidotes for eradicating poverty, and his philanthropic ventures (SAKKHI and The Melkote) focuses on them.

Marko Lučić

Marko Lučić received a master degree in law at the University of Zagreb in Croatia. From 2017 to 2018, he worked at EY in Croatia as Tax Associate, providing adviXIsory services to the international clients in the private and public sector on their local and global tax position.

Emanuele Masia

Emanuele Masia graduated in law at Università Cattolica del Sacro Cuore di Milano (Italy) in 2008 where he obtained a University Master II level degree in Tax Law in 2014. He was admitted to the Italian Bar in 2011 and, since then, has been working as tax litigator and tax advisor.

Cristian Mora

Cristian Mora received a degree in economics at the National University of Colombia and obtained a MBA from Palermo University. He has more than 12 years of experience as a transfer pricing advisor. He worked for Deloitte in Colombia and Argentina and for Brigard & Urrutia Abogados in Colombia as the director of the transfer pricing practice area. He is currently head economist of the transfer pricing practice area at Posse Herrera Ruiz Abogados in Colombia.

Robert Müller

Robert Müller received a degree in law with a focus on Corporate and Tax law at the University of Heidelberg in 2015. He has been working in a scientific laboratory since 2011. Since 2016, he is studying biology with the focus on microbiology at the University of Vienna. Additionally, he started his doctoral studies in law at the institute of tax law of the University of Vienna. His doctoral thesis discusses possible solutions to combat VAT fraud in digital supplied services with new technology instruments, and is supervised by Prof. Spilker.

Dana Olzhabayeva

Dana Olzhabayeva, MBA, CPA, specialises in Transfer Pricing, subsurface use taxation, and international taxation. She is a student of the LLM Program in International Tax Law at the Vienna University of Economics and Business.

Marco Orlandi

Marco Orlandi is a senior associate at Ludovici Piccone & Partners. His main areas of expertise are transfer pricing and international tax law. From 2011 to 2015, he worked as a tax officer for the Italian tax authorities where he focused on risk analysis and tax audits on large taxpayers. He was involved in international tax cooperation projects such as the TIWB, promoted by OECD and UNPD, and the joint audit pilot project between Italy and Germany. He also currently cooperates with governments and international organizations for the provision of trainings to foreign tax administrations on transfer pricing topics. He is author of several publications on international tax and transfer pricing.

XIIJieun Park

Jieun Park holds a master’s degree in tax law from Seoul National University (2018). She also holds bachelor’s degrees in law (2009) and business administration (2009) from Ewha Womans University, Seoul, Republic of Korea. She worked at Deloitte Anjin LLC as a senior in tax business from 2013 to 2015 and Amore Pacific Corporation as an in-house lawyer from 2015 to 2017. She is currently studying international tax law at WU (Vienna University of Economics and Business) from 2018 to 2019.

Rafael Ramírez Moreno Pérez

Rafael Ramírez Moreno was born in Mexico City in 1992. He completed his B.A. in Law at Universidad Iberoamericana, Mexico City, and was admitted to practice in the Republic of Mexico in 2016. He has worked in tax consultancy and litigation in some of the most recognized tax law firms in Mexico since 2014.

Siddhesh Rao

Siddhesh Rao is a Chartered Accountant from the Institute of Chartered Accountants of India, having graduated in 2013 with the distinction of silver medallist in CA (PCC) exams. Following that, Siddhesh worked with T.P.Ostwal and Associates, an International tax consulting firm based in Mumbai, as a member of the international tax practice for over four years. His expertise includes tax treaty law and tax structuring of cross-border transactions from an Indian perspective. Siddhesh plans to undertake further research on issues arising from the application of double tax treaties.

Olivia Ruidant

Olivia...

Erscheint lt. Verlag 1.10.2019
Sprache englisch
Themenwelt Recht / Steuern Steuern / Steuerrecht
ISBN-10 3-7094-1040-1 / 3709410401
ISBN-13 978-3-7094-1040-0 / 9783709410400
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