Conflict of different criteria for determining the tax residence of legal persons
https://doi.org/10.17803/1994-1471.2017.80.7.147-151
Abstract
Taking OECD Model Convention and the Commentary to the OECD Model Convention as an example the article considers criteria for determining tax residency of legal persons and approaches to situations of double tax residency. The author examines the features of two main approaches to the problem and reveals their features: the place of effective management and control and mutual agreement procedure.
About the Author
Y. A. Guznova
Moscow State Institute of International Relations of the Ministry of Foreign Affairs of the Russian Federation
Russian Federation
Russian Federation
References
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2. Lang M. Introduction to the Law of Double Taxation Conventions. - Wien : Linde Verlag, 2010.
3. Plakhin Y. The Place of Effective Management as a Tie-Breaker Criterion in Dual Residence in Tax Treaty and EC Law / ed. by M. Hofstatter, P. Plansky. - Wien : Linde Verlag, 2009.
4. Sasseville J. The Meaning of «Place of Effective Management» // Residence of Companies under Tax Treaties & EC Law / ed. by Prof. G. Maisto. - Amsterdam : IBFD, 2009.
Review
For citations:
Guznova Y.A. Conflict of different criteria for determining the tax residence of legal persons. Actual Problems of Russian Law. 2017;(7):147-151. (In Russ.) https://doi.org/10.17803/1994-1471.2017.80.7.147-151
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