…actually is), but whether group companies and stand-alone companies are actually comparable to start with. Before we now conclude that the Commission correctly applied the CJEU’s standard in those cases,…
…complexity, were the following: The use of alternative provisions that allow contracting states to tailor their commitment with other countries. The inclusion of opting-in and opting-out mechanisms, which allow additional…
…authorities of contracting states in line with article 25 of the OECD Model Tax Convention. The most important limitation on this process is that competent authorities cannot be compelled to…
…683 ss. [5] Explanatory Statement, points 14, 15. [6] Explanatory Statement, point 8. [7] http://www.oecd.org/ctp/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances-9789264219120-en.htm [8] http://www.oecd.org/tax/treaties/discussion-draft-action-6-follow-up-prevent-treaty-abuse.htm [9] http://www.oecd.org/tax/treaties/comments-action-6-prevent-treaty-abuse.htm [10] https://www.oecd.org/tax/treaties/public-comments-action-6-follow-up-prevent-treaty-abuse.pdf [11] http://www.oecd.org/tax/treaties/discussion-draft-action-6-prevent-treaty-abuse.htm [12] http://www.oecd.org/tax/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances-action-6-2015-final-report-9789264241695-en.htm [13] Explanatory Statement, point 88,…
…in the European Union” published in November 2016. The survey was reported by the Directorate General Taxation and Customs Union (DG TAXUD) of the European Commission (EC). It aims at…
…substantive provisions is allowed by several devices. Opting out of provisions or parts of provisions with respect to treaties that contain existing provisions that are BEPS compatible but retain the…
…the potential way forward. Bret N. BOGENSCHNEIDER, ‘The European Commission’s Idea of Small Business Tax Neutrality‘ Abstract: The European Commission recently announced a competition policy of what might be called…
…party to an external comparable from TP Catalyst. Your party is compensated under TNMM, such that its EBIT margin is 3% of its Net sales. As the business is B2B,…
…India’s Delhi High Court recently ruled that income arising from the transfer of foreign-owned intangible assets between two non-resident companies cannot be subject to Indian tax. The Court’s decision, which…
…several commercial financial databases to pull a pool of approximately 800 potentially comparable coffee roasters. Thereafter, the comparable pool was reduced by knocking out non-like competitors. Profit level indicators, such…
…http://www.oecd.org/tax/automatic-exchange/common-reporting-standard/common-reporting-standard-and-related-commentaries/ [21] FATCA is the revenue-raising portion of the US 2010 domestic jobs stimulus bill, the Hiring Incentives to Restore Employment (HIRE) Act. [22] See model text at https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/FATCA-Reciprocal-Model-1A-Agreement-Preexisting-TIEA-or-DTC-11-30-14.pdf [23]…
…in this context”) could be read as a commitment of Brazil on adapting its legislation to BEPS measures. The immediate interpretation would thus be that Brazil is committed to adapt…
…solution during the MAP. On the other hand, according to article 12 of the Arbitration Convention, the decision of the advisory commission is not binding upon the competent authorities. They…
…to corporate income taxes.”(OECD, Addressing Base Erosion and Profit Shifting (2013)). Separate work on dispute resolution undertaken by the UN United Nations Committee of Experts on International Cooperation in Tax…
