The application of tax treaties relies, to a large extent, on procedural law. While procedural provisions in tax treaties exist, the implementation of tax treaty law generally lies within the procedural autonomy of the contracting states. Domestic procedural law, therefore, is imperative for the implementation of tax treaty benefits.
This book analyses several crucial areas concerning the procedural aspects of tax treaty law. The topics covered include:
domestic procedural law and EU law;
domestic procedural law and tax treaty law;
domestic procedural law and non-discrimination;
the implementation of the methods to avoid double taxation in domestic law;
the implementation of mutual agreements in domestic law;
the implementation of arbitration awards in domestic law;
mutual assistance procedures and domestic law;
the role of the competent authorities under the new tiebreaker rule (article 4(3) of the OECD Model Tax Convention);
the "mode of application" for withholding tax limitations (articles 10(2) and 11(2) of the OECD Model Tax Convention);
procedural aspects of the grace clause for potentially abusive triangular structures (article 29(8)(c) of the OECD Model Tax Convention); and
procedural aspects of the principal purpose test (article 29(9) of the OECD Model Tax Convention).
