The Resource Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
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The item Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses 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 Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses 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 examines article 24(5) of the OECD Model (discrimination on the ground of foreign ownership) in so far as it affects domestic law provisions dealing with grouping of profits and losses and transfers of assets within a group. The OECD Commentary argues that it can never apply to such grouping provisions where there is non-resident ownership. The authors argue that this is too widely stated and there are good arguments why in particular it does not require the transfer of profits or assets outside the taxing jurisdiction because the ground for denying the relief is not ownership. However, there are also good arguments why it does apply to some grouping provisions depending on their details and structure, of which there is a wide variety in the countries represented by the authors (UK, Belgium, Netherlands, France, USA, Germany, Italy, Japan, Switzerland, Australia, Canada and Sweden). The article concludes that the OECD Commentary needs a more sophisticated analysis of this topic
- Language
- eng
- Label
- Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
- Title
- Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
- Language
- eng
- Summary
- This article examines article 24(5) of the OECD Model (discrimination on the ground of foreign ownership) in so far as it affects domestic law provisions dealing with grouping of profits and losses and transfers of assets within a group. The OECD Commentary argues that it can never apply to such grouping provisions where there is non-resident ownership. The authors argue that this is too widely stated and there are good arguments why in particular it does not require the transfer of profits or assets outside the taxing jurisdiction because the ground for denying the relief is not ownership. However, there are also good arguments why it does apply to some grouping provisions depending on their details and structure, of which there is a wide variety in the countries represented by the authors (UK, Belgium, Netherlands, France, USA, Germany, Italy, Japan, Switzerland, Australia, Canada and Sweden). The article concludes that the OECD Commentary needs a more sophisticated analysis of this topic
- Citation source
- In: British tax review. - London. - (2011),
- http://library.link/vocab/creatorName
- Avery Jones, J.F.
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- non-discrimination
- group of companies
- domestic tax law
- Label
- Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
- Label
- Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
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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/Article-245-of-the-OECD-Model-in-relation-to/yqMGJFuVeZA/" 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/Article-245-of-the-OECD-Model-in-relation-to/yqMGJFuVeZA/">Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
