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PART Ⅰ3

Chapter Ⅰ The Scientific Autonomy of Tax Law： A Methodological Approach3

Andrea Amatucci3

1. Oreste Ranelletti， the Founder of the Neapolitan School of Public Finance Law3

2. The Three Phases of Ranelletti’s Experimental Methodology5

3. The Testing and Analysis of Ranelletti’s Methodology， Conducted by the Scholars of the Neapolitan School9

A. Francesco D’Alessio9

B. Gustavo Ingrosso10

C. Romanelli-Grimaldi12

D. Vincenzo Sica13

E. Giuseppe Abbamonte14

4. The Pavia and Milan Schools of Tax Law and their Relationship to Ranelletti’s Scientific Achievements16

5. Methodological Rigor as the Foundation of the Scientific Autonomy of Tax Law21

Chapter Ⅱ Tax Law23

Nicola D’Amati23

1. Theoretical Construction of Tax Law23

2. From Steuerrecht to Tax Law24

3. Tax Legal Relation as a Coherent and Systematic Expression of Tax Law27

4. Unity and Autonomy of Tax Law as Most Recently Advanced by Legal Theorists29

5. The So-called Power to Levy Tax as a Presumed Object of Tax Law30

6. The Question of Autonomy32

7. The Position of Tax Law within the Context of Financial Law35

8. Financial Activity and Administrative Law38

9. Main Financial Features to Identify the All-embracing Principle of Administrative Law44

10. The Debate over Proprietary Rights of the State48

11. The Evolution of Jus Fiscale51

12. Fiscal Law and the Ideology of German Academics of Administrative Law55

13. The Place of Tax Law within the Various Branches of Law59

14. Finance Law63

15. The New Structure of Public Finance66

16. Tax Legislation67

17. A Systematic Approach to Tax Law70

A. The Institutional Presence of Financial Law70

B. Consistent and Systematised Body of Taxation Law in Traditional Legal Theory71

C. The So-called “Power to Levy Tax” as the Supposed Object of Taxation Law72

D. Diritto e pratica tributaria73

E. Il Diritto processuale tributario74

F. The Sicilian School75

18. The Modern Day Situation Regarding the Teaching of Tax Law75

ChapterⅢ Tax Law and Private Law79

Lerke Osterloh79

1. General Trends in German Tax Law79

2. Constitutional Standards for Fiscal Legislation and Application of the Law and their Implications in Legal Dogma84

A. On Obligations Incumbent on the Legislature Handing Down Tax Law to Adhere to the Basic Law84

B. On Obligations to Adhere to the Basic Law in Interpreting Fiscal Legislation - An Up-to-date Basic Concept of the Interplay between Constitutional Law， General Methodical Dogma and Tax Law Dogma87

3. Individual Contentious Issues on the “Independence” of the Interpretation and Application of Tax Law91

A. Ascertaining Income91

B. Independence of Tax Law95

C. Partnerships and Corporations96

Chapter Ⅳ Administrative Provisions in Taxation Law99

Christoph Trzaskalik？ and Marion Petri99

1. Tax Statutes Subject to Further Concretion99

2. The Concept of Administrative Provision100

3. The Content of Administrative Provisions100

4. The Enactment Procedure101

5. The Legal Meaning of Administrative Provisions102

A.Binding Effects on Tax Authorities’ Officers102

B.Binding Effects on Citizens and Jurisdictional Authorities103

i.Are Administrative Provisions to be Ranked as Legislative Acts？103

ii.Administrative Provisions and their Function as Acts to Implement the Law104

iii.Particular Meaning of Administrative Provisions in the Ambit of the Discretionary Powers Recognised for Tax Authorities within the Relevant Legislation107

iv.Types of Administrative Provisions Requiring Abidance108

6. Final Comments114

Bibliography115

Chapter Ⅴ The Administrative Procedure for Determining Tax Liability117

Eusebio Gonzalez118

1. Systems for Determining the Basis on which Tax is Applied118

A.The Systems of Direct Determination and Objective Estimation120

i.Concept and Function120

ii.Differences to be Established between Systems of Direct Determination and Objective Estimation122

B.The System of Indirect Estimation123

2. Characteristics of the Administrative Estimate Procedure123

A.First Characteristic124

B.Second Characteristic126

C.Third Characteristic127

3. Control Functions of the Tax Authorities128

A.Procedures of Legal Qualification， Assessment and Investigation128

B.Procedures of Evaluation129

C.Settlement Functions130

D.The Function of Obtaining Tax-related Information130

4. The Settlement Procedure in the Direct Estimation System131

A.Legal Nature of “Voluntary Payment”132

B.Provisional Settlement： Concept， Characteristics and Legal Nature134

i.Concept134

ii.Characteristics135

iii.What is the Legal and Administrative Nature of Provisional Settlements？136

C.Verification of the Existence and Evaluation of the Chargeable Event138

i.Concept and Classes138

ii.Legal Effects of the Checking Activity138

iii.Function and Structure of the Checking Procedure139

iv.Possible Discretionary Action by the Tax Authorities in the Checking Procedure140

5. Summary140

Bibliography141

PART Ⅱ149

Chapter Ⅵ Double Taxation Conventions149

Victor Uckmar149

1. Introduction149

2. The History of Tax Treaties and Model Conventions150

3. Purpose of Double Taxation Conventions152

4. Relationship of Tax Treaties and Domestic Law154

5. Tax Treaty Interpretation156

A.The Vienna Convention on the Laws of Treaties156

B.Reference to the OECD Commentaries158

C.The Interpretation Rule of Article 3（2） of the OECD Tax Model Convention160

D.Conflicts of Qualification161

6. Basic Contents of the Model Tax Treaty163

A.Coverage and Scope164

B.Income from Immovable Property165

C.Business Income166

D.Dividends， Interest and Royalties169

E.Employment and Pension Income171

F.Capital Gains and the “Other Income” Article173

G.Non-Discrimination175

H.Mutual Agreement Procedure， Exchange of Information and Assistance in the Collection of Taxes177

7. Treaty Shopping179

Chapter Ⅶ Tax Treaties in the Americas： The United States Experience183

Charles H.Gustafson183

1. Introduction183

A.In General183

B.Impact of Income Tax Treaties184

C.Outline of This Chapter184

2. The Jurisprudence of Treaties in United States Law and Practice185

A.Establishing a Treaty185

B.Posture of Treaties in US Practice186

3. Basic Provisions of US Income Tax Law and Practice187

A.General Rules187

B.Tax Administration190

4. Taxation of Inbound Transactions - US Taxation of US Income of Foreign Taxpayers190

A.Definition of Foreign Taxpayer190

B.Source Rules191

C.US Trade or Business Income192

D.Withholding Tax on Non-Trade or Business Income194

5. Outbound Transactions - US Taxation of Foreign Income of US Taxpayers196

A.Worldwide Taxability196

B.Entity Classification196

C.The Foreign Tax Credit197

D.Anti-Deferral Regimes199

i.Foreign Personal Holding Companies199

ii.Subpart F200

iii.Passive Foreign Investment Companies201

6. US Tax Treaty Relations in the Americas201

A.The NAFTA Countries201

B.South and Central America202

C.The Caribbean202

D.Bermuda - A Special Case202

7. Provisions Favouring Country of Residence203

A.Withholding Tax Provisions203

i.In General203

ii.Repatriation of Corporate Profits203

iii.Interest206

iv.Royalties206

B.Trade or Business Income207

i.The Permanent Establishment Requirement207

ii.Provision of Services by Individuals209

8. Limitations on Treaty Benefits210

A.Problem of “Treaty Shopping”210

B.Termination of Treaties211

C.Treaty Limitations211

D.Domestic Law Limitations212

i.Judicial Decisions212

ii.Anti-Conduit Regulations212

9. Provisions Favouring Source Country213

A.In General213

B.Tax Sparing213

10. Cooperation in Tax Administration214

A.Bilateral Income Tax Treaties214

B.Tax Information Exchange Agreements217

C.Mutual Legal Assistance Treaties219

11. Conclusion221

Chapter ⅤⅢ Implications in the Major Economies of the Pacific Rim： Taxation of Nonresidents and Foreign Corporations from the Japanese Perspective223

Yasuyuki Kawabata223

1. Introduction223

2. Individual Nonresidents224

A.Classification of Taxpayers and their Tax Liabilities224

（a） Classification224

（b） Tax Base224

B.Source Rule225

（a） In General225

（b） Income from Business Conducted in Japan226

（c） Income from the Use， Holding， Sale， or Disposal of an Asset Situated in Japan228

C.Classification of Nonresidents and Respective Tax Base： Permanent Establishments and their Taxable Income229

D.Determination of Taxable Income231

E.Special Taxation Measures Applicable to Nonresidents231

F.Withholding Tax232

G.Special Filing and Payment Requirements233

H.Jurisdiction on Taxation of Nonresidents233

3. Foreign Corporations234

A.Tax Liabilities in General234

B.Source Rules235

（a） In General235

C.Classification of Foreign Corporations and Respective Tax Base236

（a） Classification of Foreign Corporations236

（b） Tax Base for Foreign Corporations237

D.Determination of Taxable Income238

E.Withholding Tax239

F.Special Rules for Accounting Periods240

G.Tax Returns240

H.Jurisdiction on Taxation of Foreign Corporations241

4. Double Tax Conventions241

A.In General241

B.Domestic Law and International Law241

C.Structure of DTCs243

（a） Business Income243

（b） Dividends， Interest and Royalties244

（c） Personal Services245

（d） International Transportation246

（e） Relief from Double Taxation247

（f） Exchange of Information and Assistance of Tax Collection under DTCs247

5. Conclusion248

Chapter Ⅸ A European Legal Tax Order Based on Ability to Pay251

Joachim Lang and Joachim Englisch251

1. The Need for a European Tax Order251

2. The Constitutional Core of a European Tax Order： Cross-border Ability to Pay255

A.Foundation in Member States’ Constitutions255

B.The Cross-border Aspect Enhanced by the EC Treaty’s Provisions on Free Movement261

i.The Constitutional Quality of the Provisions on Free Movement in an Internal Market261

ii.Personal and Territorial Scope262

iii.Principles of Equal Treatment263

iv.Tax Implications： A Cross-border Concept of Ability to Pay269

v.Complementation by the Basic Provisions on Non-discrimination and Free Movement271

3. Cross-border Ability to Pay in Direct Taxation272

A.Non-discrimination of Non-residents272

B.Non-discrimination of Foreign-source Income277

C.Equal Treatment of Different Alternatives to Realise a Freedom？280

D.Abolition of International Double Taxation281

E.Most Favoured Nation Clause？285

F.Possible Justifications for Unequal Taxation287

i.Budgetary Reasons291

ii.Reasons of International Equity292

iii.Reasons Aiming at Taxation According to Ability to Pay294

iv.Extra-fiscal Objectives308

4. Cross-border Ability to Pay in Indirect Taxation311

A.Non-discrimination of Foreign Competitors in the Domestic Market314

B.Proportional Taxation of Foreign Competitors in the Domestic Market322

C.Non-discrimination of Domestic Competitors in the Foreign Market326

D.Abolition of International Double Taxation328

E.Possible Justifications for Unequal Taxation330

5. Other Constitutional Principles333

Chapter X The Community Legal System and the Internal Tax System337

Gabriel Casado Ollero337

1. Nature， Characteristics and Basis of European Community Law337

2. Community Tax Law： Fiscal Powers of the Community and its Own Tax Resources351

3. Tax Provisions of the Rome Treaty： Limits， Prohibitions and Community Controls on the Fiscal Power of Member States356

4. Community Fiscal Harmonisation： Legal Grounds； Objectives； Limits366

Chapter Ⅺ Community Acts and the Internal Public Finance System379

Andrea Amatucci379

1. Objectives and Instruments Imposed by the Treaty Establishing the European Community379

2. Single European Act， European Union， Maastricht， Amsterdam and Nice Treaties and the EU Enlargement to New Member States in 2004381

3. Effects of Self-executing Community Acts on the National Legal System389

4. Conflict between Internal and International Tax Rules392