Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.3.10.4:6.3.10.4 Practicability
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.3.10.4
6.3.10.4 Practicability
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659517:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
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The proposed additions to the OECD MTC would increase the complexity of the model, as more situations would be in scope of tax treaties. The introduction of the rules would lead to transitional issues and a higher administrative burden. However, as the solutions are designed taking into account the current framework, they should be relatively easy to apply. As no open norms are chosen, the rules should be practicable for tax administrations and taxpayers. Moreover, there should be adequate control possibilities for tax administrations.