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The View from a Tax Credit Country
DER BLICKWINKEL EINES ANRECHNUNGSSTAATES
Die Befreiungsmethode und die Anrechnungsmethode haben historisch unterschiedliche Wurzeln. In Kontinentaleuropa besteht eine Präferenz für die Vereinbarung der Befreiungsmethode in den Doppelbesteuerungsabkommen. Großbritannien bevorzugt hingegen die Anrechnungsmethode. John F. Avery Jones erklärt die Gründe dafür.
I. History There is a great divide between the two very different systems of giving relief from double taxation, the tax credit and the exemption systems, just as there is between the common law and the civil law. I do not propose to argue the merits of each system of relief; they are different, being based on a different philosophy. One of the reasons why the difference is important is in relation to tax treaties because it affects the way we each approach treaties.
Before looking at the effect of the differences, it is interesting to ask how the two different approaches to giving double taxation relief arose. I think that the answer lies in history. At the time the League of Nations were first looking at the problem of double taxation in the 1920s, most of the taxes in mainland Europe with which they were dealing were not income taxes as we now know them, but impôts rée...