The Resource Dual residence of companies under tax treaties
Dual residence of companies under tax treaties
Resource Information
The item Dual residence of companies under tax treaties 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 Dual residence of companies under tax treaties 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 provides critical reflections on the 2017 revision of article 4(3) of the OECD Model Convention and its Commentary regarding dual residence of persons other than individuals. These changes and their implementation warrant an assessment of their desirability, including an in-depth review of their impact on other provisions of the OECD Model, as well as the (re)consideration of alternative mechanisms to resolve dual-residence situations. In the light of the above, this article provides a comprehensive analysis of the evolution of rules governing dual residence of companies formed by incorporation and addresses, from a policy as well as a legal perspective, the main criticalities associated with the above-mentioned revisions, most notably the overarching legal uncertainty that such amendments may generate, the potential instances of international double taxation that may arise therefrom and the excessive discretion with which competent authorities would be entrusted in dealing with the matter, a circumstance against which taxpayers may be left with very limited judicial remedies
- Language
- eng
- Label
- Dual residence of companies under tax treaties
- Title
- Dual residence of companies under tax treaties
- Language
- eng
- Summary
- This article provides critical reflections on the 2017 revision of article 4(3) of the OECD Model Convention and its Commentary regarding dual residence of persons other than individuals. These changes and their implementation warrant an assessment of their desirability, including an in-depth review of their impact on other provisions of the OECD Model, as well as the (re)consideration of alternative mechanisms to resolve dual-residence situations. In the light of the above, this article provides a comprehensive analysis of the evolution of rules governing dual residence of companies formed by incorporation and addresses, from a policy as well as a legal perspective, the main criticalities associated with the above-mentioned revisions, most notably the overarching legal uncertainty that such amendments may generate, the potential instances of international double taxation that may arise therefrom and the excessive discretion with which competent authorities would be entrusted in dealing with the matter, a circumstance against which taxpayers may be left with very limited judicial remedies
- Citation source
- In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 1 (2018), no. 1 ; 84 p
- http://library.link/vocab/creatorName
-
- Maisto, G
- Austry, S
- Avery Jones, J.F
- Baker, P
- Blessing, P.H
- Danon, R.J
- Goradia, S
- Hattingh, P.J
- Inoue, K
- Lüdicke, J. (Jürgen)
- Miyatake, T
- Nikolakakis, A
- Pötgens, F.P.G
- Raad, C. van
- Vann, R.J
- Wiman, B
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- dual residence
- tax treaty
- place of effective management
- MAP
- EU law
- arbitration
- non-discrimination
- MLI
- case law
- Label
- Dual residence of companies under tax treaties
- Label
- Dual residence of companies under tax treaties
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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/Dual-residence-of-companies-under-tax/5UXiNwncqp0/" 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/Dual-residence-of-companies-under-tax/5UXiNwncqp0/">Dual residence of companies under tax treaties</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>
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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/Dual-residence-of-companies-under-tax/5UXiNwncqp0/" 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/Dual-residence-of-companies-under-tax/5UXiNwncqp0/">Dual residence of companies under tax treaties</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>
