https://media.rss.com/taxbeech/feed.xml At present, the Mutual Agreement Procedure (MAP) resolves the tax issues arising from cross-border tax. It has been successful in its attempts to resolve tax matters brought by taxpayers to the competent authorities. But as per the OECD MAP statistics 2020, it is a long-drawn process. https://www.youtube.com/watch?v=j7uX9ZdUgG0&list=PLYkyV5logMkUCUKMAkwesbgVNc7Z2K-9X&index=1 ArbitrationImpact of BEPS on ArbitrationScope of Arbitration … Continue reading Introduction to Arbitration
Tag: OECD Model Tax Convention
Everything about Triangular Cases
We have repeatedly discussed how corporate and multinational entities have creatively used the tax treaties to reduce their overall tax liabilities. One such measure is a typical “Triangular case” where three countries are involved, the State of residence of the entity, the State of the Source, and the State where the Permanent establishment is resident … Continue reading Everything about Triangular Cases
Date of Entry into Effect – Overview
Understanding the Date of Entry into Effect of the Multi Lateral Instruments
Understanding the Credit Method | Article 23B of the OECD Model Tax Convention
OECD model tax convention Credit Method
Quick Quiz on Article 17 of the OECD Model Tax Convention
Quick quiz on Article 17 of the OECD Model Tax Convention
Everything about Article 23A of OECD Model Tax Convention
Everything on understanding Article 23A of the OECD Model Tax Convention
Introduction to Article 23A / 23B of the OECD Model Tax Convention
All our previous posts were about tax jurisdiction and “whom” to pay tax. But today’s post is about how “not pay tax” in two countries. Yes. Today’s post is about the mitigation of double taxation. Let’s dig deep. Of all the available methodologies of elimination of double taxation, the OECD Model tax convention has provided … Continue reading Introduction to Article 23A / 23B of the OECD Model Tax Convention
Analysis of operations and effects of the method of elimination of double taxation.
In our previous post, we had an overview of the two principles used for eliminating double taxation. For understanding the policies adopted in Article 23A and 23B of the OECD Model Tax Convention, we need to have a better understanding of the principles and classifications involved. Today we will understand in detail the functioning of … Continue reading Analysis of operations and effects of the method of elimination of double taxation.
Taxation of Capital | Article 22
Taxation of Capital under Article 22 of the OECD Model Tax convention OECD Model Tax Convention covers the taxation of income and capital. As mentioned in our previous post on understanding the structure of the OECD Model tax treaty, we explained that Article 6 to Article 21 deals with the taxation of income, and Article … Continue reading Taxation of Capital | Article 22
Everything on Associated Enterprises | Article 9
Article 9 of the OECD Model Tax Convention