The Resource The mutual agreement tiebreaker - OECD and Dutch perspectives
The mutual agreement tiebreaker - OECD and Dutch perspectives
Resource Information
The item The mutual agreement tiebreaker - OECD and Dutch perspectives 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 The mutual agreement tiebreaker - OECD and Dutch perspectives 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 analyses the consequences of the use of a mutual agreement tiebreaker provision - more specifically, the situation whereby no mutual agreement is reached. Special attention is given to some triangular situations. Also, the authors analyse the application of the mutual agreement tiebreakers in tax treaties already concluded by the Netherlands (with Latvia and Estonia, the UK, Canada and the USA) and compare those with the consequences of the OECD mutual agreement tiebreaker
- Language
- eng
- Label
- The mutual agreement tiebreaker - OECD and Dutch perspectives
- Title
- The mutual agreement tiebreaker - OECD and Dutch perspectives
- Language
- eng
- Summary
- This article analyses the consequences of the use of a mutual agreement tiebreaker provision - more specifically, the situation whereby no mutual agreement is reached. Special attention is given to some triangular situations. Also, the authors analyse the application of the mutual agreement tiebreakers in tax treaties already concluded by the Netherlands (with Latvia and Estonia, the UK, Canada and the USA) and compare those with the consequences of the OECD mutual agreement tiebreaker
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 54 (2009),
- http://library.link/vocab/creatorName
-
- Berg, J-P. van den (Jean-Paul)
- Gulik, B. van der
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- MAP
- tie-breaker rule
- triangular cases
- residence
- dual residence
- tax treaty
- Label
- The mutual agreement tiebreaker - OECD and Dutch perspectives
- Label
- The mutual agreement tiebreaker - OECD and Dutch perspectives
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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/The-mutual-agreement-tiebreaker---OECD-and-Dutch/KVSih4zu_j0/" 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/The-mutual-agreement-tiebreaker---OECD-and-Dutch/KVSih4zu_j0/">The mutual agreement tiebreaker - OECD and Dutch perspectives</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/The-mutual-agreement-tiebreaker---OECD-and-Dutch/KVSih4zu_j0/" 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/The-mutual-agreement-tiebreaker---OECD-and-Dutch/KVSih4zu_j0/">The mutual agreement tiebreaker - OECD and Dutch perspectives</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>
