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

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
Creator
Subject
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
Instantiates
Publication
Label
Exploring the boundaries of the application of article 10(5) of the OECD Model
Publication

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      52.3736660 4.9336932
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