The Resource De MAP-tiebreaker in het MLI en voeging in de fiscale eenheid VPB

De MAP-tiebreaker in het MLI en voeging in de fiscale eenheid VPB

Label
De MAP-tiebreaker in het MLI en voeging in de fiscale eenheid VPB
Title
De MAP-tiebreaker in het MLI en voeging in de fiscale eenheid VPB
Creator
Subject
Language
eng
Summary
From 1 January 2020, the multilateral instrument (MLI) provisions will apply to an increasing number of Dutch tax treaties, which have been notified by both the Netherlands and the treaty partner under the MLI. One is the "MAP tie-breaker" of art. 4 paragraph 1 MLI. On this basis, the treaty residence for dual-seat entities will in principle be determined on the basis of mutual agreement between the Contracting States. In this article, the authors discuss the situation in which an entity is actually established in the Netherlands, but is also located in the other contracting state, for example because of its incorporation. They deal with the question of whether such an entity can remain or be included in a corporate tax entity if no agreement has (yet) been reached under the MAP tie-breaker
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 149 (2020), no. 7322 ; p. 145-157
http://library.link/vocab/creatorName
  • Groot, I.M. de
  • Suvaal, B
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • MLI
  • tax treaty
  • dual residence
  • MAP
  • tie-breaker rule
  • group treatment
Label
De MAP-tiebreaker in het MLI en voeging in de fiscale eenheid VPB
Instantiates
Publication
Label
De MAP-tiebreaker in het MLI en voeging in de fiscale eenheid VPB
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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