The Resource Het tegengaan van verdragsmisbruik onder het multilaterale instrument

Het tegengaan van verdragsmisbruik onder het multilaterale instrument

Label
Het tegengaan van verdragsmisbruik onder het multilaterale instrument
Title
Het tegengaan van verdragsmisbruik onder het multilaterale instrument
Creator
Subject
Language
eng
Summary
This article addresses the anti-abuse provisions enclosed in Section III of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). These anti-abuse provisions originated in the OECD report on BEPS Action 6 on the preventing of the granting of tax treaty benefits under inappropriate circumstances. In the light of the announcement by the Dutch State Secretary of Finance that the Netherlands intend to bring almost all tax treaties under the MLI and to take over almost all anti-abuse provisions from the MLI, the article focuses on the following articles: principal purpose test and simplified limitation on benefits provision; dividend transfer transactions, capital gains from alienation of shares or interests of entities deriving their value principally from immovable property; anti-abuse rule for permanent establishments situated in third jurisdictions; and saving clause
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 86 (2017), no. 4 ; p. 147-156
http://library.link/vocab/creatorName
Kok, Q.W.J.C.H
Geographic coverage
  • International
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • treaty abuse
  • MLI
  • principal purpose test
  • LoB
  • PE
  • saving clause
Label
Het tegengaan van verdragsmisbruik onder het multilaterale instrument
Instantiates
Publication
Label
Het tegengaan van verdragsmisbruik onder het multilaterale instrument
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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