Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.3:6.3 Somewhat more realistic changes to the OECD MTC to become more suitable for companies in a group
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.3
6.3 Somewhat more realistic changes to the OECD MTC to become more suitable for companies in a group
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659490:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
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6.3.1 Introduction6.3.2 An aligned group definition?6.3.3 The residence definition6.3.4 Dividends, interest and royalties6.3.5 Economic double taxation as a result of profit distributions6.3.6 Reorganization clauses6.3.7 Exit taxation6.3.8 Double non-taxation in the case of tax avoidance6.3.9 Implementation: second multilateral instrument6.3.10 Evaluation6.3.11 Interim conclusion: somewhat more realistic changes to the OECD MTC to become more suitable for companies in a group