Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.3:7.3 Towards a group approach for tax treaty purposes: somewhat more realistic changes to the OECD MTC to become more suitable for companies in a group
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.3
7.3 Towards a group approach for tax treaty purposes: somewhat more realistic changes to the OECD MTC to become more suitable for companies in a group
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659372:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
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7.3.1 Changes to reflect the OECD MTC objectives7.3.2 The residence definition7.3.3 Dividend, interest and royalties7.3.4 Economic double taxation as a result of profit distributions7.3.5 Reorganization clauses7.3.6 Exit taxation7.3.7 Double non-taxation in the case of tax avoidance