Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/3.3.5.1:3.3.5.1 Introduction
Treaty Application for Companies in a Group (FM nr. 178) 2022/3.3.5.1
3.3.5.1 Introduction
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659478:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
Deze functie is alleen te gebruiken als je bent ingelogd.
Chapter VI of the OECD MTC contains several special provisions, such as a non-discrimination provision, a mutual agreement provision and provisions relating to the exchange of information and assistance in the collection of taxes. The following discussion will be limited to those provisions in which the provision itself, or the related OECD Commentary, addresses the fact that entities can be part of a group.