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PART Ⅰ 3

Chapter Ⅰ The Scientific Autonomy of Tax Law： A Methodological Approach 3

Andrea Amatucci 3

1. Oreste Ranelletti， the Founder of the Neapolitan School of Public Finance Law 3

2. The Three Phases of Ranelletti’s Experimental Methodology 5

3. The Testing and Analysis of Ranelletti’s Methodology， Conducted by the Scholars of the Neapolitan School 9

A. Francesco D’Alessio 9

B. Gustavo Ingrosso 10

C. Romanelli-Grimaldi 12

D. Vincenzo Sica 13

E. Giuseppe Abbamonte 14

4. The Pavia and Milan Schools of Tax Law and their Relationship to Ranelletti’s Scientific Achievements 16

5. Methodological Rigor as the Foundation of the Scientific Autonomy of Tax Law 21

Chapter Ⅱ Tax Law 23

Nicola D’Amati 23

1. Theoretical Construction of Tax Law 23

2. From Steuerrecht to Tax Law 24

3. Tax Legal Relation as a Coherent and Systematic Expression of Tax Law 27

4. Unity and Autonomy of Tax Law as Most Recently Advanced by Legal Theorists 29

5. The So-called Power to Levy Tax as a Presumed Object of Tax Law 30

6. The Question of Autonomy 32

7. The Position of Tax Law within the Context of Financial Law 35

8. Financial Activity and Administrative Law 38

9. Main Financial Features to Identify the All-embracing Principle of Administrative Law 44

10. The Debate over Proprietary Rights of the State 48

11. The Evolution of Jus Fiscale 51

12. Fiscal Law and the Ideology of German Academics of Administrative Law 55

13. The Place of Tax Law within the Various Branches of Law 59

14. Finance Law 63

15. The New Structure of Public Finance 66

16. Tax Legislation 67

17. A Systematic Approach to Tax Law 70

A. The Institutional Presence of Financial Law 70

B. Consistent and Systematised Body of Taxation Law in Traditional Legal Theory 71

C. The So-called “Power to Levy Tax” as the Supposed Object of Taxation Law 72

D. Diritto e pratica tributaria 73

E. Il Diritto processuale tributario 74

F. The Sicilian School 75

18. The Modern Day Situation Regarding the Teaching of Tax Law 75

ChapterⅢ Tax Law and Private Law 79

Lerke Osterloh 79

1. General Trends in German Tax Law 79

2. Constitutional Standards for Fiscal Legislation and Application of the Law and their Implications in Legal Dogma 84

A. On Obligations Incumbent on the Legislature Handing Down Tax Law to Adhere to the Basic Law 84

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 Dogma 87

3. Individual Contentious Issues on the “Independence” of the Interpretation and Application of Tax Law 91

A. Ascertaining Income 91

B. Independence of Tax Law 95

C. Partnerships and Corporations 96

Chapter Ⅳ Administrative Provisions in Taxation Law 99

Christoph Trzaskalik？ and Marion Petri 99

1. Tax Statutes Subject to Further Concretion 99

2. The Concept of Administrative Provision 100

3. The Content of Administrative Provisions 100

4. The Enactment Procedure 101

5. The Legal Meaning of Administrative Provisions 102

A.Binding Effects on Tax Authorities’ Officers 102

B.Binding Effects on Citizens and Jurisdictional Authorities 103

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

ii.Administrative Provisions and their Function as Acts to Implement the Law 104

iii.Particular Meaning of Administrative Provisions in the Ambit of the Discretionary Powers Recognised for Tax Authorities within the Relevant Legislation 107

iv.Types of Administrative Provisions Requiring Abidance 108

6. Final Comments 114

Bibliography 115

Chapter Ⅴ The Administrative Procedure for Determining Tax Liability 117

Eusebio Gonzalez 118

1. Systems for Determining the Basis on which Tax is Applied 118

A.The Systems of Direct Determination and Objective Estimation 120

i.Concept and Function 120

ii.Differences to be Established between Systems of Direct Determination and Objective Estimation 122

B.The System of Indirect Estimation 123

2. Characteristics of the Administrative Estimate Procedure 123

A.First Characteristic 124

B.Second Characteristic 126

C.Third Characteristic 127

3. Control Functions of the Tax Authorities 128

A.Procedures of Legal Qualification， Assessment and Investigation 128

B.Procedures of Evaluation 129

C.Settlement Functions 130

D.The Function of Obtaining Tax-related Information 130

4. The Settlement Procedure in the Direct Estimation System 131

A.Legal Nature of “Voluntary Payment” 132

B.Provisional Settlement： Concept， Characteristics and Legal Nature 134

i.Concept 134

ii.Characteristics 135

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

C.Verification of the Existence and Evaluation of the Chargeable Event 138

i.Concept and Classes 138

ii.Legal Effects of the Checking Activity 138

iii.Function and Structure of the Checking Procedure 139

iv.Possible Discretionary Action by the Tax Authorities in the Checking Procedure 140

5. Summary 140

Bibliography 141

PART Ⅱ 149

Chapter Ⅵ Double Taxation Conventions 149

Victor Uckmar 149

1. Introduction 149

2. The History of Tax Treaties and Model Conventions 150

3. Purpose of Double Taxation Conventions 152

4. Relationship of Tax Treaties and Domestic Law 154

5. Tax Treaty Interpretation 156

A.The Vienna Convention on the Laws of Treaties 156

B.Reference to the OECD Commentaries 158

C.The Interpretation Rule of Article 3（2） of the OECD Tax Model Convention 160

D.Conflicts of Qualification 161

6. Basic Contents of the Model Tax Treaty 163

A.Coverage and Scope 164

B.Income from Immovable Property 165

C.Business Income 166

D.Dividends， Interest and Royalties 169

E.Employment and Pension Income 171

F.Capital Gains and the “Other Income” Article 173

G.Non-Discrimination 175

H.Mutual Agreement Procedure， Exchange of Information and Assistance in the Collection of Taxes 177

7. Treaty Shopping 179

Chapter Ⅶ Tax Treaties in the Americas： The United States Experience 183

Charles H.Gustafson 183

1. Introduction 183

A.In General 183

B.Impact of Income Tax Treaties 184

C.Outline of This Chapter 184

2. The Jurisprudence of Treaties in United States Law and Practice 185

A.Establishing a Treaty 185

B.Posture of Treaties in US Practice 186

3. Basic Provisions of US Income Tax Law and Practice 187

A.General Rules 187

B.Tax Administration 190

4. Taxation of Inbound Transactions - US Taxation of US Income of Foreign Taxpayers 190

A.Definition of Foreign Taxpayer 190

B.Source Rules 191

C.US Trade or Business Income 192

D.Withholding Tax on Non-Trade or Business Income 194

5. Outbound Transactions - US Taxation of Foreign Income of US Taxpayers 196

A.Worldwide Taxability 196

B.Entity Classification 196

C.The Foreign Tax Credit 197

D.Anti-Deferral Regimes 199

i.Foreign Personal Holding Companies 199

ii.Subpart F 200

iii.Passive Foreign Investment Companies 201

6. US Tax Treaty Relations in the Americas 201

A.The NAFTA Countries 201

B.South and Central America 202

C.The Caribbean 202

D.Bermuda - A Special Case 202

7. Provisions Favouring Country of Residence 203

A.Withholding Tax Provisions 203

i.In General 203

ii.Repatriation of Corporate Profits 203

iii.Interest 206

iv.Royalties 206

B.Trade or Business Income 207

i.The Permanent Establishment Requirement 207

ii.Provision of Services by Individuals 209

8. Limitations on Treaty Benefits 210

A.Problem of “Treaty Shopping” 210

B.Termination of Treaties 211

C.Treaty Limitations 211

D.Domestic Law Limitations 212

i.Judicial Decisions 212

ii.Anti-Conduit Regulations 212

9. Provisions Favouring Source Country 213

A.In General 213

B.Tax Sparing 213

10. Cooperation in Tax Administration 214

A.Bilateral Income Tax Treaties 214

B.Tax Information Exchange Agreements 217

C.Mutual Legal Assistance Treaties 219

11. Conclusion 221

Chapter ⅤⅢ Implications in the Major Economies of the Pacific Rim： Taxation of Nonresidents and Foreign Corporations from the Japanese Perspective 223

Yasuyuki Kawabata 223

1. Introduction 223

2. Individual Nonresidents 224

A.Classification of Taxpayers and their Tax Liabilities 224

（a） Classification 224

（b） Tax Base 224

B.Source Rule 225

（a） In General 225

（b） Income from Business Conducted in Japan 226

（c） Income from the Use， Holding， Sale， or Disposal of an Asset Situated in Japan 228

C.Classification of Nonresidents and Respective Tax Base： Permanent Establishments and their Taxable Income 229

D.Determination of Taxable Income 231

E.Special Taxation Measures Applicable to Nonresidents 231

F.Withholding Tax 232

G.Special Filing and Payment Requirements 233

H.Jurisdiction on Taxation of Nonresidents 233

3. Foreign Corporations 234

A.Tax Liabilities in General 234

B.Source Rules 235

（a） In General 235

C.Classification of Foreign Corporations and Respective Tax Base 236

（a） Classification of Foreign Corporations 236

（b） Tax Base for Foreign Corporations 237

D.Determination of Taxable Income 238

E.Withholding Tax 239

F.Special Rules for Accounting Periods 240

G.Tax Returns 240

H.Jurisdiction on Taxation of Foreign Corporations 241

4. Double Tax Conventions 241

A.In General 241

B.Domestic Law and International Law 241

C.Structure of DTCs 243

（a） Business Income 243

（b） Dividends， Interest and Royalties 244

（c） Personal Services 245

（d） International Transportation 246

（e） Relief from Double Taxation 247

（f） Exchange of Information and Assistance of Tax Collection under DTCs 247

5. Conclusion 248

Chapter Ⅸ A European Legal Tax Order Based on Ability to Pay 251

Joachim Lang and Joachim Englisch 251

1. The Need for a European Tax Order 251

2. The Constitutional Core of a European Tax Order： Cross-border Ability to Pay 255

A.Foundation in Member States’ Constitutions 255

B.The Cross-border Aspect Enhanced by the EC Treaty’s Provisions on Free Movement 261

i.The Constitutional Quality of the Provisions on Free Movement in an Internal Market 261

ii.Personal and Territorial Scope 262

iii.Principles of Equal Treatment 263

iv.Tax Implications： A Cross-border Concept of Ability to Pay 269

v.Complementation by the Basic Provisions on Non-discrimination and Free Movement 271

3. Cross-border Ability to Pay in Direct Taxation 272

A.Non-discrimination of Non-residents 272

B.Non-discrimination of Foreign-source Income 277

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

D.Abolition of International Double Taxation 281

E.Most Favoured Nation Clause？ 285

F.Possible Justifications for Unequal Taxation 287

i.Budgetary Reasons 291

ii.Reasons of International Equity 292

iii.Reasons Aiming at Taxation According to Ability to Pay 294

iv.Extra-fiscal Objectives 308

4. Cross-border Ability to Pay in Indirect Taxation 311

A.Non-discrimination of Foreign Competitors in the Domestic Market 314

B.Proportional Taxation of Foreign Competitors in the Domestic Market 322

C.Non-discrimination of Domestic Competitors in the Foreign Market 326

D.Abolition of International Double Taxation 328

E.Possible Justifications for Unequal Taxation 330

5. Other Constitutional Principles 333

Chapter X The Community Legal System and the Internal Tax System 337

Gabriel Casado Ollero 337

1. Nature， Characteristics and Basis of European Community Law 337

2. Community Tax Law： Fiscal Powers of the Community and its Own Tax Resources 351

3. Tax Provisions of the Rome Treaty： Limits， Prohibitions and Community Controls on the Fiscal Power of Member States 356

4. Community Fiscal Harmonisation： Legal Grounds； Objectives； Limits 366

Chapter Ⅺ Community Acts and the Internal Public Finance System 379

Andrea Amatucci 379

1. Objectives and Instruments Imposed by the Treaty Establishing the European Community 379

2. Single European Act， European Union， Maastricht， Amsterdam and Nice Treaties and the EU Enlargement to New Member States in 2004 381

3. Effects of Self-executing Community Acts on the National Legal System 389

4. Conflict between Internal and International Tax Rules 392