Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.3.8:6.3.8 Double non-taxation in the case of tax avoidance
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.3.8
6.3.8 Double non-taxation in the case of tax avoidance
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659419:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
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6.3.8.1 Introduction6.3.8.2 The credit mechanism6.3.8.3 A subject-to-tax clause6.3.8.4 A switch-over clause6.3.8.5 More fundamental solution: making the treaty rule the domestic rule6.3.8.6 The application of the PPT6.3.8.7 Interim conclusion: double non-taxation in the case of tax avoidance