The Resource Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law

Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law

Label
Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law
Title
Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law
Creator
Subject
Language
eng
Summary
In this article, the author considers dual resident companies in international tax law. Dual resident companies are subject to worldwide taxation in two states. The tie-breaker provision of Art 4 para 3 OECD MC gives priority to the country in which the place of effective management is located. He analyses the functions of the tie-breaker rules and examines whether Art 4 para 3 OECD MC also applies in the context of Art 10, 11, and 15 to dual resident companies that make a payment to the taxpayer. The article deals with the meaning of the second sentence of Art 4 para 1 OECD MC and its effect on tax treaties concluded with third states, and also illustrates the new tie-breaker rule for dual resident companies in the 2017 OECD draft model, which solves conflicts on a case-by-case basis through the mutual agreement procedure (MAP)
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 12 ; p. 647-653
http://library.link/vocab/creatorName
Rust, A
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • dual residence
  • tie-breaker rule
  • MAP
Label
Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law
Instantiates
Publication
Label
Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law
Publication

Library Locations

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