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Netherlands - Comparing Similar Enterprises under Article 24(5) of the OECD Model: Non-Discrimination and MFN Treatment in the Context of the Netherlands Group Taxation Regime

Country:
Netherlands
Author:
R. Bagci
Issue:
European Taxation, 2019 (Volume 59), No 1
Published:
12 December 2018
The author discusses the application of the ownership provision in article 24(5) of the OECD Model (2017) in the context of group taxation regimes. Taking the Netherlands group taxation regime as a base case, the author challenges the often applied limited comparison and argues that the ownership provision should allow Netherlands companies held by third-state resident companies similar consolidation possibilities as Netherlands companies held by EU Member State resident companies.
 
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