Volume 44 (2016), Issue 8/9 contains: EDITORIAL: Andreas OESTREICHER, ‘To See or Not to See: That Is Not the Question’ ARTICLES: Georg KOFLER, ‘Some Reflections on the ‘Saving Clause’’ Abstract: Action 6 of the Organization for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting project deals with tax treaty abuse and proposes inter…

In many respects a multilateral tax treaty represents an utopian view of international tax law: a wide consensus among nation states to submit themselves to a common set of rules that govern the levying of taxes across national boundaries. While there have been several examples of attempts at multilateral double taxation treaties, such as the…

In our previous blog we were discussing issues of non-discrimination on the basis of Nationality (article 24.1 MOCDE). Today, it is relevant to point out the fact that the idea of non-discrimination is radically different when the problem is addressed from the perspective of other International Investment Agreements (IIA’s) such as BIT’s and FTA’S. Foreign…

The ministers signed a Supplementary Agreement (SA) amending the French-German Double Taxation Convention. The SA simplifies the taxation for pensioners by attributing the exclusive taxing right for pension payments from statutory social insurance to the resident state of the beneficiary of these payments. In return Germany and France agreed to mutually sustain the other side’s…