Tax Treaties: Building Bridges between Law and Economics

Type Book

Editor(s)

Michael Lang, Pasquale Pistone et al.

Date of publication

December 2010

DOI https://doi.org/10.59403/34p3q6q

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Tax Treaties: Building Bridges between Law and Economics

By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its concepts.

Why this book?

Experts from the field of economics take a different view of tax treaty issues than experts from the field of law. In order to encourage the much needed communication between these two groups, a cross-disciplinary conference was held to discuss selected tax treaty issues from both a legal and economic perspective. Twenty-five conference papers on eight topics were prepared by lawyers and economists. The papers on legal issues were presented and discussed by economists, and vice versa. The interdisciplinary focus of the conference not only allowed an exchange of knowledge between two groups who think differently about similar issues, but also made it possible to better grasp the impact of the thinking of one group on the areas of interest to the other group. The outcome of the conference is reflected in this book.

By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its concepts. Twenty-two contributions are included, written by the most distinguished academics, practitioners and representatives of several international tax administrations and both tax and economic institutions.

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Sample excerpt, including table of contents

Contributor(s)

Reuven S. Avi-Yonah, Andrés Báez Moreno, Niels Bammens, Fabian Barthel, Bernhard Brielmaier, Kim Brooks, Catherine Brown, Matthias Busse, Luc De Broe, David G. Duff, Wolfgang Eggert, Carlo Garbarino, Marcel Gérard, Christiana HJI Panayi, Jun-ichi Itaya, Domingo J. Jiménez-Valladolid de L’Hotellerie-Fallois, Eric C.C.M. Kemmeren, Richard Krever, Matthias Langer, Alexander Linn, Marina Lombardo, Guglielmo Maisto, Michael J. McIntyre, Jack Mintz, Eric Neumayer, Cees Peters, Pasquale Pistone, Alexander Rust, Friedrich Schneider, D.P. Sengupta, Daniel Shaviro, Victor Thuronyi, Edoardo Traversa, Félix Alberto Vega Borrego, Martin Wenz, Hannes Winner, Juan José Zornoza Pérez.
















Tax Treaties: Building Bridges between Law and Economics: https://doi.org/10.59403/34p3q6q
The Relationship between Double Taxation Treaties and Foreign Direct Investment: https://doi.org/10.59403/34p3q6q001
Rethinking Treaty Shopping: Lessons for the European Union: https://doi.org/10.59403/34p3q6q002
Treaty Shopping and Avoidance of Abuse: https://doi.org/10.59403/34p3q6q003
Responses to Treaty Shopping: A Comparative Evaluation: https://doi.org/10.59403/34p3q6q004
The Influence of Public Institutions on the Shadow Economy: An Empirical Investigation for OECD Countries: https://doi.org/10.59403/34p3q6q005
The 2003 Revisions to the Commentary to the OECD Model on Tax Treaties and GAARs: A Mistaken Starting Point: https://doi.org/10.59403/34p3q6q006
Tax Competition and International Tax Agreements: Lessons From Economic Theory: https://doi.org/10.59403/34p3q6q007
Supplementing Consolidation and Apportionment with Anti-Abuse Provisions: https://doi.org/10.59403/34p3q6q008
The Potential of Multilateral Tax Treaties: https://doi.org/10.59403/34p3q6q009
Legal and Economic Principles Support an Origin and Import Neutrality-Based over a Residence and Export Neutrality-Based Tax Treaty Policy: https://doi.org/10.59403/34p3q6q010
Credit versus Exemption under Domestic Tax Law and Treaties: https://doi.org/10.59403/34p3q6q011
Rethinking Foreign Tax Creditability: https://doi.org/10.59403/34p3q6q012
Elimination of Double Taxation and Tax Deferral: The Example of the Merger Directive: https://doi.org/10.59403/34p3q6q013
Tax Treaties with Developing Countries: A Plea for New Allocation Rules and a Combined Legal and Economic Approach: https://doi.org/10.59403/34p3q6q014
Tax Treaties and Developing Countries: https://doi.org/10.59403/34p3q6q015
Arbitration of Unresolved Issues in Mutual Agreement Cases: The New Para. 5, Art. 25 of the OECD Model Convention, a Multi-Tiered Dispute Resolution Clause: https://doi.org/10.59403/34p3q6q016
Identifying the New International Standard for Effective Information Exchange: https://doi.org/10.59403/34p3q6q017
Tax Treaty Application – Cross-Border Administrative Issues: https://doi.org/10.59403/34p3q6q018
Tax Treaty Application: Cross-Border Administrative Issues (Including Exchange of Information, Collection of Taxes, Dispute Settlement and Legal Certainty in Tax Treaty Application): https://doi.org/10.59403/34p3q6q019
On the Relationship between International Tax Neutrality and Non-Discrimination Clauses under Tax Treaties for Source-Based Taxes: https://doi.org/10.59403/34p3q6q020
International Tax Neutrality and Non-Discrimination: Plea for a More Explicit Dialogue between the State and the Market: https://doi.org/10.59403/34p3q6q021
International Tax Neutrality and Non-Discrimination – A Legal Perspective: https://doi.org/10.59403/34p3q6q022
Contributors: https://doi.org/10.59403/34p3q6q023