The Resource De nieuwe corporate tiebreaker van art. 4, lid 3, OESO-Modelverdrag

De nieuwe corporate tiebreaker van art. 4, lid 3, OESO-Modelverdrag

Label
De nieuwe corporate tiebreaker van art. 4, lid 3, OESO-Modelverdrag
Title
De nieuwe corporate tiebreaker van art. 4, lid 3, OESO-Modelverdrag
Creator
Subject
Language
eng
Summary
The tie-breaker rule in article 4, paragraph 3 of the OECD Model Convention (Update 2017) stipulates that in case of a dual resident entity, the competent authorities will determine by mutual agreement in which of the contracting states the company shall be deemed resident. This provision was introduced as a result of BEPS Action 6 (treaty abuse). The author discusses the context of this provision, any bottlenecks that may be expected in its application, and suggestions for improvement
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 87 (2018), no. 6 ; p. 253-261
http://library.link/vocab/creatorName
Rienks, S.A
Geographic coverage
International
Language note
Dutch
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • dual residence
  • tie-breaker rule
Label
De nieuwe corporate tiebreaker van art. 4, lid 3, OESO-Modelverdrag
Instantiates
Publication
Label
De nieuwe corporate tiebreaker van art. 4, lid 3, OESO-Modelverdrag
Publication

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