2.4.2.1 Introduction

The OECD MTC does not include a general group definition. Below, the – implicit – group definitions are explained. Since the 2017 update of the OECD MTC, art. 5, par. 8, OECD MTC defines the concept of closely related enterprise. With regard to the provision on transacting as if the parties were independent parties, the concept of associated enterprise is used. In addition, art. 10 and art. 13 OECD MTC include an implicit group definition. The anti-abuse provision contained in art. 29 of the OECD MTC likewise uses group concepts. The section concludes with a summary of the articles discussed and an interim conclusion. The aim of this section is to determine whether elements of existing group concepts in the OECD MTC can be used for purposes of a tax treaty group concept.