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
Resource Information
The item Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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)
- Language
- eng
- 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
- 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
- Label
- Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Doppelt-ans%C3%A4ssige-Kapitalgesellschaften-im/3S7kmZ4hBQQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Doppelt-ans%C3%A4ssige-Kapitalgesellschaften-im/3S7kmZ4hBQQ/">Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
