Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.2.3:6.2.3 A group approach (unitary taxation) & the OECD MTC
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.2.3
6.2.3 A group approach (unitary taxation) & the OECD MTC
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659417:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
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6.2.3.1 Introduction6.2.3.2 Definition of the unitary business and the residence definition (art. 1, 3 and 4 OECD MTC)6.2.3.3 Defining jurisdiction to tax (art. 5 OECD MTC)6.2.3.4 Business profits (art. 7 and art. 9 OECD MTC)6.2.3.5 Passive income (art. 10, 11 and 12 OECD MTC)6.2.3.6 Capital gains (art. 13 OECD MTC)6.2.3.7 Elimination of double taxation (art. 23 A and 23 B OECD MTC)