The Resource Het tegengaan van verdragsmisbruik onder het multilaterale instrument
Het tegengaan van verdragsmisbruik onder het multilaterale instrument
Resource Information
The item Het tegengaan van verdragsmisbruik onder het multilaterale instrument 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 Het tegengaan van verdragsmisbruik onder het multilaterale instrument 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 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
- Language
- eng
- Label
- Het tegengaan van verdragsmisbruik onder het multilaterale instrument
- Title
- Het tegengaan van verdragsmisbruik onder het multilaterale instrument
- 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
- Label
- Het tegengaan van verdragsmisbruik onder het multilaterale instrument
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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/Het-tegengaan-van-verdragsmisbruik-onder-het/OPq_k5-au8k/" 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/Het-tegengaan-van-verdragsmisbruik-onder-het/OPq_k5-au8k/">Het tegengaan van verdragsmisbruik onder het multilaterale instrument</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/Het-tegengaan-van-verdragsmisbruik-onder-het/OPq_k5-au8k/" 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/Het-tegengaan-van-verdragsmisbruik-onder-het/OPq_k5-au8k/">Het tegengaan van verdragsmisbruik onder het multilaterale instrument</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>
