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COMMENTARY


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Collapse <span style='font-weight:bold; color:#000;'>Article 4: Residence</span>Article 4: Residence
1 Introduction
2 Definition of "resident"
3 Fiscally transparent Entities
4 Liable to tax: Can domestic tax law meaning of that expression be read into Art. 4(1) of a tax treaty?
5 Art. 4(2): Tie-breaker rules for individuals
6. Art. 4(3): Tie-breaker rules for non-individuals
Collapse <span style='font-weight:bold; color:#000;'>Article 5: Permanent Establishment</span>Article 5: Permanent Establishment
1 INTRODUCTION
2 FIXED PLACE PERMANENT ESTABLISHMENT
3 PERMANENT ESTABLISHMENT ILLUSTRATIONS [Art. 5(2)]
4 CONSTRUCTION PE AND SERVICE PE
5 PE EXCLUSIONS
6 DEPENDENT AGENCY PERMANENT ESTABLISHMENT
7 SUBSIDIARY AS A PERMANENT ESTABLISHMENT
8 BEPS ACTION ITEM 7 AND PERMANENT ESTABLISHMENT
Collapse <span style='font-weight:bold; color:#000;'>Article 7: Business Profits</span>Article 7: Business Profits
1 SOURCE RULE
2 THE BASIC RULE OF ART. 7
3 LIMITED FORCE OF ATTRACTION RULE
4 RESIDENCE COUNTRY TAXATION
6 INCOME CHARACTERIZATION
8 INDEPENDENT ENTERPRISE HYPOTHESIS
10 INCOME ATTRIBUTION
11 COMPUTATION METHODS
12 COMPOSITE CONTRACTS
13 PRESUMPTIVE TAXATION
15 EXPENSE DEDUCTION
17 RENVOI CLAUSE
18 RULE OF CONSISTENCY
19 SPECIAL VERSUS GENERAL RULE
Collapse <span style='font-weight:bold; color:#000;'>Article 12: Royalties And Fees For Included/ Technical Services</span>Article 12: Royalties And Fees For Included/ Technical Services
1 Introduction
2 Article 12(1) of the Model Conventions and contemporary tax treaties 
3 Art. 12(2) of contemporary tax treaties
4. Art. 12(2) of the OECD Model and 12(3) of the UN Model - Royalty definition
Collapse <span style='font-weight:bold; color:#000;'>Beneficial Ownership</span>Beneficial Ownership
1 INTRODUCTION
2 AUTONOMOUS INTERPRETATION
3 CAN A TAX RESIDENCE CERTIFICATE (TRC) BE ACCEPTED AS PROOF FOR BENEFICIAL OWNERSHIP?
4 ABSENCE OF BENEFICIAL OWNERSHIP CLAUSE IN A TAX TREATY: IMPLIED INFERENCE AND BURDEN OF PROOF
5 RECIPIENT VERSUS BENEFICIAL OWNER
6 LEGAL OWNER VERSUS BENEFICIAL OWNER
7 IMPLICATIONS IN CASE OF AGENTS, NOMINEES, CONDUIT COMPANIES, ETC.
8 BURDEN OF PROOF
Collapse <span style='font-weight:bold; color:#000;'>Monographs</span>Monographs
Meaning and Scope of "Alienation" in Capital Gains Articles in Tax Treaties

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