The Resource Capital gains : the history of the principle of symmetry, the internal order of article 13 and the dynamic interpretation of the changes in the 2010 commentary on "forming part"and "effectively connected"

Capital gains : the history of the principle of symmetry, the internal order of article 13 and the dynamic interpretation of the changes in the 2010 commentary on "forming part"and "effectively connected"

Label
Capital gains : the history of the principle of symmetry, the internal order of article 13 and the dynamic interpretation of the changes in the 2010 commentary on "forming part"and "effectively connected"
Title
Capital gains : the history of the principle of symmetry, the internal order of article 13 and the dynamic interpretation of the changes in the 2010 commentary on "forming part"and "effectively connected"
Creator
Subject
Language
eng
Summary
This contribution discusses the symmetry in the attribution of taxing rights of income and capital gains/capital in a historic context. It describes the unsolved hierarchy problems that were introduced with the introduction of article 13(4) in 2003. Article 13(4) has also disturbed the previously balanced coordination of articles 7 and 13 in paragraph 4 of the Commentary on article 13. The contribution criticizes the late (2010) introduction of the new Commentaries explaining "effectively connected with" and "forming part of the business property of" a PE
Citation source
In: World tax journal. - Amsterdam. - Vol. 5 (2013),
http://library.link/vocab/creatorName
Pijl, H
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • allocation of taxing rights
  • capital gains
  • treaty interpretation
  • PE
  • effectively connected income
Label
Capital gains : the history of the principle of symmetry, the internal order of article 13 and the dynamic interpretation of the changes in the 2010 commentary on "forming part"and "effectively connected"
Instantiates
Publication
Label
Capital gains : the history of the principle of symmetry, the internal order of article 13 and the dynamic interpretation of the changes in the 2010 commentary on "forming part"and "effectively connected"
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...