The Resource Exploring the boundaries of the application of article 10(5) of the OECD Model
Exploring the boundaries of the application of article 10(5) of the OECD Model
Resource Information
The item Exploring the boundaries of the application of article 10(5) of the OECD Model 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 Exploring the boundaries of the application of article 10(5) of the OECD Model 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
- This article discusses art. 10(5) of the OECD Model, which prevents the charging of a tax on dividends paid by a non-resident company out of profits sourced in the state concerned. It addresses the most important scenarios where the application of art. 10(5) may be questionable, namely the 'cash scenario', the 'dual residence scenario' and the 'CFC scenario'
- Language
- eng
- Label
- Exploring the boundaries of the application of article 10(5) of the OECD Model
- Title
- Exploring the boundaries of the application of article 10(5) of the OECD Model
- Language
- eng
- Summary
- This article discusses art. 10(5) of the OECD Model, which prevents the charging of a tax on dividends paid by a non-resident company out of profits sourced in the state concerned. It addresses the most important scenarios where the application of art. 10(5) may be questionable, namely the 'cash scenario', the 'dual residence scenario' and the 'CFC scenario'
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 35 (2007),
- http://library.link/vocab/creatorName
-
- Madeira, E. Santos Arruda
- Neves, T. Cassiano
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- dividend
- dual residence
- CFC
- Label
- Exploring the boundaries of the application of article 10(5) of the OECD Model
- Label
- Exploring the boundaries of the application of article 10(5) of the OECD Model
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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/Exploring-the-boundaries-of-the-application-of/P9XqPhlGC4U/" 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/Exploring-the-boundaries-of-the-application-of/P9XqPhlGC4U/">Exploring the boundaries of the application of article 10(5) of the OECD Model</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>
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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/Exploring-the-boundaries-of-the-application-of/P9XqPhlGC4U/" 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/Exploring-the-boundaries-of-the-application-of/P9XqPhlGC4U/">Exploring the boundaries of the application of article 10(5) of the OECD Model</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>
