The Resource Der Ort der tatsächlichen Geschäftsleitung im DBA-Recht = The "place of effective management' in tax treaty law

Der Ort der tatsächlichen Geschäftsleitung im DBA-Recht = The "place of effective management' in tax treaty law

Label
Der Ort der tatsächlichen Geschäftsleitung im DBA-Recht = The "place of effective management' in tax treaty law
Title
Der Ort der tatsächlichen Geschäftsleitung im DBA-Recht = The "place of effective management' in tax treaty law
Creator
Subject
Language
eng
Summary
The Technical Advisory Group on monitoring the application of existing tax treaty norms for the taxation of business profits (ƠTAG") headed by the OECD Committee of Fiscal Affairs (ƠCFA") recently released a discussion draft entitled "Place of effective management concept: suggestions for changes to the OECD Model Tax Convention". The TAG has developed two alternative proposals. The first proposal seeks to refine the concept of the "place of effective mangement" by expanding the Commentary on the OECD Model Tax Convention (OECD MTC). The second proposal ("Hierarchy of Tests") puts forward a tie-breaker rule for persons other than individuals in an alternative version of Art. 4 para. 3 of the OECD MTC. Analysis of the two proposals from the perspective of the business community
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • place of effective management
Label
Der Ort der tatsächlichen Geschäftsleitung im DBA-Recht = The "place of effective management' in tax treaty law
Instantiates
Publication
Label
Der Ort der tatsächlichen Geschäftsleitung im DBA-Recht = The "place of effective management' in tax treaty law
Publication

Library Locations

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