The Resource Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules

Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules

Label
Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules
Title
Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules
Creator
Subject
Language
eng
Summary
This article discusses the potential infringement of articles 24(4) and 24(5) of the OECD Model by domestic thin capitalization rules. Given the purpose of such rules, they are often targeted at cross-border transactions, as a result of which tax treaty discrimination issues may arise. However, because of the intricate relationship between the non-discrimination provisions and the treaty provisions governing the arm's length nature of transactions between related enterprises, the discrimination analysis may not always be entirely straightforward
Citation source
In: World tax journal. - Amsterdam. - Vol. 5 (2013),
http://library.link/vocab/creatorName
Bammens, N
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • OECD Model
  • case law
  • tax treaty
Label
Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules
Instantiates
Publication
Label
Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules
Publication

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