Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law

Resource Information

The work Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law

Creator

• Rust, A

Subject

• MAP
• OECD
• OECD Model
• dual residence
• tiebreaker rule

Language

eng

Summary

In this article, the author considers dual resident companies in international tax law. Dual resident companies are subject to worldwide taxation in two states. The tie-breaker provision of Art 4 para 3 OECD MC gives priority to the country in which the place of effective management is located. He analyses the functions of the tie-breaker rules and examines whether Art 4 para 3 OECD MC also applies in the context of Art 10, 11, and 15 to dual resident companies that make a payment to the taxpayer. The article deals with the meaning of the second sentence of Art 4 para 1 OECD MC and its effect on tax treaties concluded with third states, and also illustrates the new tie-breaker rule for dual resident companies in the 2017 OECD draft model, which solves conflicts on a case-by-case basis through the mutual agreement procedure (MAP)

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 12 ; p. 647-653

Geographic coverage

International

Language note

German