Entscheidungen der finanzgerichte online dating

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entscheidungen der finanzgerichte online dating

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There is a need to review accurately to what extent and how the Commentary has an impact at the level of domestic internalization. This can be done relying on the transnational legal process approach. More precisely the main focus of this study revolves around interpretive techniques adopted by national Court when using the Commentary in interpreting of tax treaties.

The book describes this by following the structure of the Commentary through a detailed outline and provides a description of local judicial solutions. For example, according to the Model: Although the Commentaries are not designed to be annexed in any manner to the treaties signed by Member countries, which unlike the Model are legally binding international instruments, they can nevertheless be of great assistance in the application and interpretation of the treaties and, in particular, in the settlement of any disputes.

First, the scope of principles is not subject to requirements enumerated ex ante. Second, principles are defeasible, in the sense that the list of derogations is open-ended. The Commentary to Art. Here are a few examples.

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The Commentary does not take a position and weighs the arguments for and against the extension of dividends exemption to PEs. So the question is how this occurs. For example the tax courts of one country can accept judicial principles developed by case law in another country, and this can be done explicitly by citing the foreign judicial authority.

One therefore needs to place the transplant by national judges of interpretive solutions or principles of the Commentary within a wider model of the trans-national legal process. Moreover, judicial transplants of OECD interpretive solutions or principles may take place through informal interactions among judiciaries without involving formal adoption or enactment of foreign decisions. In these cases diffusion occurs through a drawn-out process, which, even if there were some critical moments, cannot be understood without reference to events that may have occurred before or after such moments.

First, judicial transplants can create convergence as well as divergence among different domestic tax systems. Secondly, when judicial transplants create convergence, they may contribute to the explanation of common features of domestic tax systems based on the Commentary. Thirdly, when judicial transplants create divergence, they may contribute to the explanation of how competition among national judicial solutions unfolds in spite of the uniforming solution if any advanced by the Commentary.

entscheidungen der finanzgerichte online dating

Finally, judicial transplants by national Courts of OECD interpretive solutions or principles offer a strong challenge to the idea that tax laws are exclusively a local response to social demands felt by specific national communities. Effective judicial transplants as vehicles of judicial convergence I.

In these cases the OECD interpretive solution imported into the destination countries has a common origin as it comes from an identified source the Commentaryand has the same content, as it retains the content originally found in the source.

In this situation, after the judicial transplant, the interpretive solution adopted in the importing countries is the same as that proposed at OECD level, so one can safely say that judges have faithfully aligned to an external interpretive solution or principle.

It should, however, be pointed out that these judicial transplants just constitute a paradigm case in which reception involves a direct one-way transfer from the source to the destination carried out by Courts through the formal enactment of judicial decisions. This paradigm case also assumes that the object of reception retains its identity without significant change after the date of reception.

Because of this set of very strict assumptions, straightforward judicial transplants of OECD interpretive solutions or principles are rarely found in reality. Hybrid judicial transplants as vehicles of judicial divergence I.

In hybrid judicial transplants the imported OECD interpretive solution is modified substantially in the process of being transplanted by judges in a given domestic tax system. In this case, the judicial transplant leads to an interpretive solution or principle at national level that is different from that advanced by the Commentary.

entscheidungen der finanzgerichte online dating

In practice in these hybrid judicial transplants the transplant is used as a vehicle, sometimes even as a mere pretext, for domestic change. What follows are merely examples of hybrid judicial transplants, which in effect constitute an underlying force in the internalization process of OECD the interpretive solutions or principles that unfold in manifold manifestations. National Courts have however adopted a restrictive approach and claimed that persons who has attended or participated in negotiations may constitute an agency-PE.

The Commentary provides a guideline for the redemption of securities according to which differences between the selling price and the par value of the shares attributed by a shareholder to the issuing company in connection with the liquidation of such company or the reduction of its paid-up capital, may be treated in the State of which the company is a resident as a distribution of accumulated profits and not as capital gains realized by them.

How, and to what extent, any particular OECD interpretive solution or principle imported through a judicial transplant retains its identity or is accepted, ignored, used, assimilated, adapted, rooted, resisted, rejected, interpreted, enforced selectively, and so on depends largely on local conditions. By contrast, in a hybrid judicial transplant of OECD interpretive solutions or principles the object of reception often does not retain its identity but is subject to significant change after the date of reception.

entscheidungen der finanzgerichte online dating

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INTRODUCTION : JUDICIAL INTERPRETATION OF TAX TREATIES

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