MLI from the Perspective of German Tax Administration - Derlemeler

İçindekiler

1. Introduction

s. 207

2. BEPS initiative

s. 209

3. German tax treaty network

s. 212

4. MLI as a Revision Protocol

s. 214

5. German MLI Positions (provisional)

s. 215

5.1. Hybrids

s. 216

5.2. Treaty Abuse

s. 216

5.2.1. Preamble

s. 216

5.2.2. General Anti Avoidance Rule (GAAR)

s. 217

5.2.3. Minimum holding period for dividends

s. 217

5.2.4. Property Rich Companies

s. 217

5.2.5. Third State Permanent Establishment Rule

s. 218

5.3. Permanent Establishment

s. 218

5.4. Dispute Resolution

s. 219

6. Turkish MLI-Positions (provisional)

s. 221

7. Matching result for the German Turkish tax treaty

s. 221

8. OECD Toolkit

s. 226

9. Implementation of the MLI

s. 226

9.1. Implementation in Germany

s. 228

10. Future of the MLI

s. 229