This article is a reply to Martin Wichmann's reply from a German perspective to John F. Avery Jones's article 'Why Can't the English ... ?', both published in the Bulletin for International Taxation of the International Bureau of Fiscal Documentation (IBFD), 2019 (Volume 73), No. 6/7. It argues...

The concept of treaty abuse, although being of great significance to the operation of international tax treaties, is by no means peculiar to this particular branch of law. A treaty abuse doctrine exists in general international law since long. As this paper argues, current work within the OECD,...

This article discusses the current state of tax treaty interpretation in New Zealand with particular reference to a recent decision which has attracted attention both here in New Zealand and overseas. The case concerned whether a New Zealand resident was entitled to a tax sparing credit under...

This article considers the residence-related income tax treaty aspects of nonincome taxes such as the retail sales tax, the value added tax, the flat tax, the X tax, the destination-based cash flow tax, and certain turnover taxes, and discusses the related treaty aspects of the concepts of tax,...

India follows the dualist model in its legal system wherein international treaties are not automatically incorporated in domestic law but require transformation through implementing legislation. The equalization levy was brought in the statute books in India in 2016 and its scope substantially...

The Multilateral Instrument (MLI) is a complex document that impacts the double tax treaties in myriad ways. The data file attempts to decode the modification of India's tax treaties by capturing the country-positions of India and its treaty partners and explaining the operation of the specific...

This report was drafted with a focus on India for IFA's general report on the same subject and was published by IFA in July 2020 as part of the 'Cahiers de Droit Fiscal International' No. 105a in connection with 2020 IFA Congress in Cancun, Mexico. India has actively participated in the Base...

This paper — prepared for a symposium held at Brooklyn Law School on October 23, 2015 on Reconsidering the Tax Treaty — addresses the treaty compatibility aspect of proposals for reforming the U.S. international tax system. Finding that a reform proposal is treaty compatible obviates the...

Globalization and the increasing trend in reduction of trade barriers have propelled businesses to capture growing levels of activity across borders. The range of such activities has been equally dispersed between the pursuit of new markets for products and services, and in the quest for more...

U.S. taxpayers and the IRS increasingly have to take into account the interactions between U.S. and foreign laws, but they have paid little attention to the administrative law backgrounds of foreign tax laws. In a growing range of cases, the need for such attention has become urgent. This...