Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/5.2.4.3:5.2.4.3 Consolidation regimes & dual residents
Treaty Application for Companies in a Group (FM nr. 178) 2022/5.2.4.3
5.2.4.3 Consolidation regimes & dual residents
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659360:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
Toon alle voetnoten
Voetnoten
Voetnoten
A. Ting, The Taxation of Corporate Groups under Consolidation: An International Comparison, Cambridge: Cambridge University Press2013, par. 9.5. Preventing double dips can also be achieved by including anti-avoidance rules in the domestic tax law. Additionally, the concurrence of consolidation regimes and dual residency could lead to double taxation.
Deze functie is alleen te gebruiken als je bent ingelogd.
Consolidation regimes are often not open to dual resident entities which are considered tax resident in another company in line with the tiebreaker rule in the tax treaty. By excluding those entities from the scope of application, there is no risk that these companies are included in the consolidation in two countries, which could lead to double dips.1