000			02134nab a2200265 c 4500
999			_c139960 _d139960
003			ES-MaIEF
005			20230612160728.0
007			ta
008			190220t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966713 _aSchwibinger, Stefan
245		0	_aDeveloping a uniform understanding of income classification _beveryone's business? : a review of business income and the criterion of asset management in tax treaty interpretation _c Stefan Schwibinger
260			_c2019
520			_aConflicts of qualification under tax treaties may result from the lack of a clear borderline between business income and investment income, with potential remedies existing to resolve this problem. To analyse the problem, this article first highlights the general roots of the distinction between different income categories and then specifically addresses the categories of business income and investment income by initially outlining their general characteristics and then reviewing their different understanding in a tax treaty context for selected countries. The issue is especially relevant for borderline cases, in which specific and unique case law has developed in each jurisdiction with respect to asset management that may cause conflicts of classification in cases where a tax treaty is applied. The article then introduces and evaluates two approaches that aim to resolve conflicts of classification, namely the principle of common interpretation and the new approach to Article 23A/B OECD-MC, with regard to their applicability in the field of income classification. The approaches are then applied to case studies, followed by a discussion of the results and potential limitations.
650		4	_950200 _aRENTA
650		4	_947825 _aNEGOCIOS MERCANTILES
650		4	_947531 _aINVERSIONES
650		4	_931085 _aARMONIZACION FISCAL
650		4	_947460 _aIMPUESTOS
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_947508 _aINTERPRETACION
773	0		_9158857 _oOP 2141/2019/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 1, January 2019, p. 7-23
942			_cART