Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/3.3.2.1:3.3.2.1 Introduction
Treaty Application for Companies in a Group (FM nr. 178) 2022/3.3.2.1
3.3.2.1 Introduction
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659474:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
Toon alle voetnoten
Voetnoten
Voetnoten
Art. 1 OECD MTC.
Art. 2 OECD MTC will not be discussed in this section. This article states which taxes fall within the scope of the Convention. An OECD compliant tax treaty covers taxes on income and on capital. In the article, the Contracting States list which taxes on income and capital are in force at the time of the conclusion of the treaty. Any similar taxes subsequently introduced will, after notification to the other Contracting State, also fall within the scope of application (art. 2, par. 4, OECD MTC).
Deze functie is alleen te gebruiken als je bent ingelogd.
The first chapter of the OECD MTC consists of only two articles. These articles determine the persons and taxes to which the Convention applies. An OECD compliant tax treaty only applies to persons who are residents of one or both of the Contracting States.1 To determine whether this condition is met, the definitions as included in the second chapter of the OECD MTC are important. This chapter both provides a number of general definitions and defines the term resident as well as the term permanent establishment.
Below is a discussion of the relevant articles of chapters I and II OECD MTC which indicate – or mention in the relevant Commentary – that the existence of a group situation is or could be taken into account.2 In addition, the relationship of the provisions to the objectives of the OECD MTC is discussed. The articles 1, 3 and 4 are discussed together because they are connected.