The Resource Some thoughts on further refinement of the concept of place of effective management for tax treaty purposes

Some thoughts on further refinement of the concept of place of effective management for tax treaty purposes

Label
Some thoughts on further refinement of the concept of place of effective management for tax treaty purposes
Title
Some thoughts on further refinement of the concept of place of effective management for tax treaty purposes
Creator
Subject
Language
eng
Summary
This article first gives a description of Dutch case law on the issue of place of effective management in order to provide the reader with some knowledge about the case law in a country having adopted a 'mixed system' instead of a common law legal system such as Australia, Canada and the UK or a civil law system such as Germany, point out a new interesting train of thoughts concerning the determination of the place of effective management developed by the Court of Amsterdam in a case decided by the Supreme Court on 14 October 2005, and compare this case law with the case law of the common law countries mentioned by the OECD Technical Advisory Group. Then, after a summary of the OECD proposals and of the discussion of these proposals during the 2004 joint IFA/OECD seminar on Place of Effective Management, it develops a more in-depth analysis of the reasons why the OECD proposals do not ensure unanimous views on the place of effective management. Both legal culture and organization theories have been investigated for this analysis. The case of the Dutch Supreme Court of 14 October 2005 serves as an example. Finally the article gives some ideas for improving the OECD-proposals
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 35 (2007),
http://library.link/vocab/creatorName
Burgers, I.J.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • place of effective management
  • tax treaty
  • case law
Label
Some thoughts on further refinement of the concept of place of effective management for tax treaty purposes
Instantiates
Publication
Label
Some thoughts on further refinement of the concept of place of effective management for tax treaty purposes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...