Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/3.3.1:3.3.1 Introduction
Treaty Application for Companies in a Group (FM nr. 178) 2022/3.3.1
3.3.1 Introduction
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659427:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
Toon alle voetnoten
Voetnoten
Voetnoten
These include a non-discrimination provision and a MAP.
As indicated in par. 1.7, the chapter on taxation of capital (Chapter IV OECD MTC) is not discussed, as this research focuses on corporate income taxes and withholding taxes. The chapter on the entry into force and termination of tax treaties (Chapter VII) will not be discussed either, because of its procedural nature.
Deze functie is alleen te gebruiken als je bent ingelogd.
The OECD MTC is divided into several chapters. First, it describes the scope of application and defines a number of terms. The main part of the OECD MTC consists of chapters III to V. These chapters regulate the extent to which Contracting States may tax certain income items, as well as the way in which the elimination of double taxation should be provided. There is also a specific chapter for some special provisions.1 Below, the abovementioned chapters will be explained successively, insofar as relevant for this research.2 For each provision, it is examined whether the group situation of an entity is taken into account and how this relates to the objectives of the OECD MTC.