The Resource The mutual agreement tiebreaker - OECD and Dutch perspectives

The mutual agreement tiebreaker - OECD and Dutch perspectives

Label
The mutual agreement tiebreaker - OECD and Dutch perspectives
Title
The mutual agreement tiebreaker - OECD and Dutch perspectives
Creator
Subject
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
Instantiates
Publication
Label
The mutual agreement tiebreaker - OECD and Dutch perspectives
Publication

Library Locations

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      52.3736660 4.9336932
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