Dual Residence of Companies under Tax Treaties

Autor: Potgens, F.P.G., Maisto, Guglielmo, Austry, Stéphane, Avery Jones, John, Baker, Philip, Blessing, Peter, Danon, Robert, Goradia, Shefali, Hattingh, Johann, Inoue, Koichi, Lüdicke, Jürgen, Miyatake, Toshio, Nikolakakis, Angelo, van Raad, Kees, Vann, Richard, Wiman, Bertil

Publikováno v: International Tax Studies (ITAXS), 2018(1):1, 3-84. IBFD
Potgens, F P G, Maisto, G, Austry, S, Avery Jones, J, Baker, P, Blessing, P, Danon, R, Goradia, S, Hattingh, J, Inoue, K, Lüdicke, J, Miyatake, T, Nikolakakis, A, van Raad, K, Vann, R & Wiman, B 2018, ' Dual Residence of Companies under Tax Treaties ', International Tax Studies (ITAXS), vol. 2018, no. 1, 1, pp. 3-84 . < https://www.ibfd.org/IBFD-Products/Journal-Articles/International-Tax-Studies/collections/itaxs/html/itaxs_2018_01_int_1.html >

This article provides critical reflections on the 2017 revision of article 4(3) of the OECD Model Convention and its Commentary regarding dual residence of persons other than individuals. These changes and their implementation warrant an assessment o

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::b4816744313779c813ce326a580274fc
https://research.vu.nl/en/publications/e818bf8a-bc62-458b-a1c4-14317d1a20dc