3.5.1 Introduction

This chapter explains the various provisions in the OECD MTC that take into account that entities can be part of a group, or that prescribe a group approach. The provisions do not show a clear trend: different explicit and implicit group definitions are used and the objectives pursued in considering the group situation differ. The different group definitions have created an inconsistent whole.

This section first of all provides an overview of provisions that include a group approach that contributes to realizing the objectives of the OECD MTC. This is followed by an analysis of the provisions where – in my view – the lack of a group approach undermines the realization of the OECD MTC’s objectives. After this, a number of general points for attention and criticism are discussed when applying the OECD MTC. The section concludes with a table that gives an overview of the main points of this chapter.