Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.3.2:7.3.2 The residence definition
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.3.2
7.3.2 The residence definition
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659473:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
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The concept of treaty residence provides treaty shopping opportunities for a group of companies if group members are taxed separately. For the definition of resident, it seems advisable to require a sufficient economic nexus with the relevant country. To make sure no new tax avoidance opportunities are created by this change (e.g., ‘substance tax planning’), a factor presence test seems a desirable solution.