Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.2:7.2 Towards a group approach for tax treaty purposes: fundamental change to the OECD MTC
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.2
7.2 Towards a group approach for tax treaty purposes: fundamental change to the OECD MTC
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659345:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
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7.2.1 The rationale behind a group approach (unitary taxation)7.2.2 Defining the unitary business (‘who to tax’)7.2.3 Defining the tax base (‘what to tax’)7.2.4 Defining jurisdiction to tax (‘where to tax – part 1’)7.2.5 Profit allocation mechanism (‘where to tax – part 2’)7.2.6 Tax rate (‘how much tax’)