The Resource Is a "gross-up clause" a treaty override?

Is a "gross-up clause" a treaty override?

Label
Is a "gross-up clause" a treaty override?
Title
Is a "gross-up clause" a treaty override?
Creator
Subject
Language
eng
Summary
This article examines, from a Romanian perspective, whether a balance can be found between protecting a country's right to tax its fair share of income generated in that country and the objective of eliminating double taxation. In determining this balance, special attention is given to the application of gross-up clauses, which allow Romania, as the source state, to tax non-resident investors in the form of a domestic withholding tax without considering the withholding taxes provided by tax treaties, a situation that may be characterized as treaty override
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
Cotrut, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • treaty override
  • grossing up
  • tax treaty
  • withholding tax
  • anti-avoidance
  • UN Model
Label
Is a "gross-up clause" a treaty override?
Instantiates
Publication
Label
Is a "gross-up clause" a treaty override?
Publication

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