The Resource OECD-Deliverable zu BEPS-Action 6 : Abkommensberechtigung doppelt ansässiger Gesellschaften in Gefahr? = BEPS Action 6 : is the 2014 deliverable endangering tax treaty entitlement of dual resident companies?

OECD-Deliverable zu BEPS-Action 6 : Abkommensberechtigung doppelt ansässiger Gesellschaften in Gefahr? = BEPS Action 6 : is the 2014 deliverable endangering tax treaty entitlement of dual resident companies?

Label
OECD-Deliverable zu BEPS-Action 6 : Abkommensberechtigung doppelt ansässiger Gesellschaften in Gefahr? = BEPS Action 6 : is the 2014 deliverable endangering tax treaty entitlement of dual resident companies?
Title
OECD-Deliverable zu BEPS-Action 6 : Abkommensberechtigung doppelt ansässiger Gesellschaften in Gefahr? = BEPS Action 6 : is the 2014 deliverable endangering tax treaty entitlement of dual resident companies?
Creator
Subject
Language
eng
Summary
Action 6 of the OECD BEPS initiative affects tax treaty entitlement of dual resident companies in several ways: the 2014 deliverable, which was released in September 2014, stipulates that relief from double taxation should only be granted if the competent authorities of the contracting states consider a dual resident company to be a resident of one contracting state. Furthermore, it is necessary to pass a principal purpose test and to meet the requirements of a limitation-on-benefits rule. The author analyses these changes against the backdrop of previous OECD attempts to limit access to tax treaties, the Austrian tax treaty policy, and constitutional law requirements
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
Pamperl, E
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • dual residence
  • treaty interpretation
  • double taxation relief
Label
OECD-Deliverable zu BEPS-Action 6 : Abkommensberechtigung doppelt ansässiger Gesellschaften in Gefahr? = BEPS Action 6 : is the 2014 deliverable endangering tax treaty entitlement of dual resident companies?
Instantiates
Publication
Label
OECD-Deliverable zu BEPS-Action 6 : Abkommensberechtigung doppelt ansässiger Gesellschaften in Gefahr? = BEPS Action 6 : is the 2014 deliverable endangering tax treaty entitlement of dual resident companies?
Publication

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