The Resource Debt-claims participating in profits in tax treaties

Debt-claims participating in profits in tax treaties

Label
Debt-claims participating in profits in tax treaties
Title
Debt-claims participating in profits in tax treaties
Creator
Subject
Language
eng
Summary
This thesis examines whether, and to what extent, contracting states have adopted the OECD's tax treatment of income from debt-claims participating in profits as such income is earned by individuals and corporations and, moreover, how the domestic courts have arrived at the conclusion that a debt-claim exists and participates in the profits of a company. One of the chapters provides some illustrative examples on how some contracting states treat income from debt-claims participating in profits in tax treaties. In this respect, it also gives an survey of several treaties concluded between the Netherlands and Germany with their respective treaty partners
http://library.link/vocab/creatorName
Dy, S.P.G
Geographic coverage
  • European Union
  • Europe
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Model
  • profits
  • income classification
  • tax treaty
  • debt
  • interest
  • dividend
  • case law
  • hybrid financial instrument
Label
Debt-claims participating in profits in tax treaties
Publication
Extent
129 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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