Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/3.3.3.1:3.3.3.1 Introduction
Treaty Application for Companies in a Group (FM nr. 178) 2022/3.3.3.1
3.3.3.1 Introduction
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659326:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
Toon alle voetnoten
Voetnoten
Voetnoten
Therefore, the following provisions will not be addressed below: art. 17 OECD MTC (Entertainers and sportspersons), art. 18 OECD MTC (Pensions), art. 19 OECD MTC (Government service) and art. 20 OECD MTC (Students).
I.e., articles 7, 9, 10, 11 and 12 OECD MTC (OECD, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Paris: OECD Publishing 2022, preface par. 9).
Deze functie is alleen te gebruiken als je bent ingelogd.
The allocation of the power to tax the various elements of income is contained in articles 6 to 21 OECD MTC. The following sections deal with the provisions that are directly or indirectly applicable to legal entities.1 The focus will be on those provisions distributing the power to tax which the OECD considers the most important for multinational corporations.2 After a general introduction, each provision is explained in terms of whether or not there is a variant of a group approach. The functioning of the provision in the light of the objectives of the OECD MTC is also discussed.