The Application of the OECD Model Tax Convention to Partnerships [electronic resource] /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co operation and DevelopmentContent Provider
Organisation for Economic Co-operation and DevelopmentContent Provider
Paris : OECD Publishing,
1999.
The application of tax treaties to cases involving partnerships raises a number of complex issues. When is a partnership entitled to the benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis of differences in their domestic law? How can the problems arising from conflicts of income allocation be solved? This report addresses these issues in detail and focuses on specific factual examples. For each example, the facts and, where applicable, relevant aspects of domestic tax laws are described. Comprehensive recommendations for dealing with the international taxation of partnerships in practice are also presented.
I. Introduction -- I.1 Background -- I.2 Organization of the Report -- II. Application of Tax Conventions by the State of Source -- -II.1 Preliminary Remarks on the Tax Treatment of Foreign Entities -- II.2 Differences that Affect the Tax Treatment of Partnerships -- II.3 When is a Partnership Entitled to the Benefits of a Tax Convention? -- II.4 The Partners' Entitlement to Treaty Benefits when the Partnership is Not a Resident -- II.5 Entitlement to Treaty Benefits when one State Treats the Partnership as a Taxable Entity -- II.6 Application of the Convention where the Benefits are Dependent upon Certain Characteristics or Attributes of the Taxpayer -- III. Applicaton of Tax Conventions by the State of Residence -- -III.1 Conflicts of Qualification -- III.2 Problems Arising form Conflicts of Income Affiliation -- Annex I. Proposed Changes to the OECD Model Tax Convention -- Articles of the Model -- Commentary -- Annex II: Reservations -- France -- Germany -- The Netherlands -- Portugal -- Switzerland -- Appendix III: List of Entities in Selected Countries
Bibliographic Level Mode of Issuance: Monograph
The application of tax treaties to cases involving partnerships raises a number of complex issues. When is a partnership entitled to the benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis of differences in their domestic law? How can the problems arising from conflicts of income allocation be solved? This report addresses these issues in detail and focuses on specific factual examples. For each example, the facts and, where applicable, relevant aspects of domestic tax laws are described. Comprehensive recommendations for dealing with the international taxation of partnerships in practice are also presented.
Taxation
Industry and Services
Partnership
Double taxation
Law, Politics & Government
Law, General & Comparative

Issues in International Taxation