A Comparative Analysis of Article 10(5) of the OECD Model as Implemented in Tax Treaties and Relevant Case Law

Journal
Author
De Santis, D.A.
Country
OECD
Published Date
Issue
Bulletin for International Taxation 2013 (Volume 67), No. 4/5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article provides a comprehensive analysis of issues arising from the interpretation of article 10(5) of the OECD Model which prohibits the extraterritorial taxation of dividends or profits, and analyses whether or not the range of existing tax treaties that are in force assist in this process.