The Resource Comparing similar enterprises under article 24(5) of the OECD Model : non-discrimination and MFN treatment in the context of the Netherlands group taxation regime

Comparing similar enterprises under article 24(5) of the OECD Model : non-discrimination and MFN treatment in the context of the Netherlands group taxation regime

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Comparing similar enterprises under article 24(5) of the OECD Model : non-discrimination and MFN treatment in the context of the Netherlands group taxation regime
Title
Comparing similar enterprises under article 24(5) of the OECD Model : non-discrimination and MFN treatment in the context of the Netherlands group taxation regime
Creator
Subject
Language
eng
Summary
The author discusses the application of the ownership provision in article 24(5) of the OECD Model (2017) in the context of group taxation regimes. Taking the Netherlands group taxation regime as a base case, the author challenges the often applied limited comparison and argues that the ownership provision should allow Netherlands companies held by third-state resident companies similar consolidation possibilities as Netherlands companies held by EU Member State resident companies
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 1 ; p. 23-32
http://library.link/vocab/creatorName
Bagci, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • non-discrimination
  • MFN
  • group treatment
  • case law
  • ECJ case law
  • third countries (EU)
Label
Comparing similar enterprises under article 24(5) of the OECD Model : non-discrimination and MFN treatment in the context of the Netherlands group taxation regime
Instantiates
Publication
Label
Comparing similar enterprises under article 24(5) of the OECD Model : non-discrimination and MFN treatment in the context of the Netherlands group taxation regime
Publication

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