Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/2.4.4.1:2.4.4.1 Introduction
Treaty Application for Companies in a Group (FM nr. 178) 2022/2.4.4.1
2.4.4.1 Introduction
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS657660:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
Vennootschapsbelasting / Fiscale eenheid
Internationaal belastingrecht / Belastingverdragen
Vennootschapsbelasting / Belastingplichtige
Toon alle voetnoten
Voetnoten
Voetnoten
Additionally, the question arises whether the connection between a national group concept and a treaty group concept leads to problems. This will be analysed in chapter 5 (for existing group concepts) and chapter 6 (for a to be introduced group concept).
Deze functie is alleen te gebruiken als je bent ingelogd.
To counter the distortive consequences of the separate entity approach, in various states group taxation regimes are in place. Additionally, in the United States a far-reaching group concept is applied: the unitary business approach. The group concepts that are used for purposes of national tax law are discussed on a high-level basis in this section. The goal of this discussion is mainly to determine whether the group concept in national tax law can provide insights for the purposes of a group definition for treaties.1