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Double Non-Taxation - FWF

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Project of the Institute for Austrian and InternationalTax Law, funded by the Austrian Science Fund (FWF):P 26601-G16

Project Leader: Univ.-Prof. Dr. Dr. h.c. Michael Lang

Project Staff: Dr. Christoph Marchgraber

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First, as double non-taxation requires a cross-border situation, unilateral measures have to treat cross-border transactions differently from purely domestic situations to avoid double non-taxation. This raises a fundamental question which has not been dealt with so far: Do the non-discrimination concepts laid down in the TFEU and Art. 24 OECD Model constitute a limitation for tackling double non-taxation? Given the current political debate, it is of the highest importance to shed light on the influence of the non-discrimination concepts on the fight against double non-taxation. The aim of this research project is to provide a structured analysis of the impact of the existing concepts of non-discrimination on unilateral measures addressing double non-taxation and to offer innovative solutions in order to tackle aggressive tax planning.

Second, special emphasis will be put on tax treaty law. It will be examined whether avoiding double non-taxation is a basic principle of the OECD Model and, therefore, whether it has to be considered when interpreting its provisions. Afterwards, a systematic analysis of the various provisions of the OECD Model that might serve as a basis for preventing double non-taxation will be provided. Furthermore, a detailed examination of subject-to-tax clauses, as suggested by the OECD and the European Commission, will be provided in order to determine whether these suggestions are capable of effectively preventing double non-taxation resulting from international tax planning. Against this background, alternative approaches to tackle double non-taxation will be developed.

This research project will make it possible to intensively contribute to the on-going discussion on the issue of double non-taxation resulting from international tax planning and to influence the understanding of the phenomenon of double non-taxation. Without doubt, the future of double non-taxation in international tax law depends on research yet to be done. In this regard, this research project will be a substantial contribution to the current political debate as well as a scientific milestone in fighting aggressive tax planning.