Multilateral Tax Treaties - New Developments in International Tax Law

Das Buch behandelt rechtspolitische Fragen und untersucht dabei auch, ob und inwieweit die angestrebten Rechtsfolgen schon nach derzeit geltendem Recht von den Steuerpflichtigen und ihren Beratern durchgesetzt werden können. Der Leser gewinnt bei der Lektüre auch Einblicke in bestehende Auslegungs- und Anwendungsprobleme, die in der Beratungspraxis bei Gestaltungsüberlegungen im DBA-Recht von Bedeutung sind.

The idea to create a multilateral tax treaty is not new. Initiatives to design such a tax treaty have been taken a long time ago. The fact that economic conditions have changed could be a motive to discuss the conclusion of a multilateral tax treaty again. Simultaneously with extending the treaty network it became apparent that the bilateral character of these treaties was problematic: Since many details are different in the various tax treaties, the enterprises concerned have considerable difficulties in applying them to crossborder situations. This results in a lower level of predictability, advisors and administrations are engaged. It is felt that this situation is increasingly dissatisfactory. Experience gained in the pas suggests that further measures should be taken to harmonise international tax laws. The states concerned would not completely break new ground. Since some treaty provisions have already been replaced or supplemented by EC law, it is only logical to think about whether largely harmonised laws could not replace the bilateral treaty network at least within the European Union.