Gli ultimi approdi circa l’operatività della clausola di “beneficiario effettivo” nella giurisprudenza del Conseil d’État. Nota alla sentenza del Conseil d’État, 9e et 10e chambres, n. 444451, del 20 maggio 2022
Abstract
In the light of its content and also considering the OECD Commentaries on art. 12 of the OECD Model Tax Convention, art. 12, par. 2 of the Convention between France and New Zealand is applicable to the royalties which have French source and whose "beneficial owner” is situated in New Zealand, also when that amount of money is payed to an intermediary who is resident in a third State.
References
- ACARD C., Fiscalité financière (2e partie) - Chronique par Claire Acard, in Droit fiscal, 2022, p. 1.
- GUTMANN D., AUSTRY S., Convention fiscal et clause de bénéficiaire effectif - à propos de CE, 20 mai 2022, n° 444451, Sté Planet, in Droit fiscal, 2022, p. 1.
- MARTIN P., Bénéficiaire effectif: identification de la convention fiscale applicable, in La Semaine Juridique Entreprise et Affaires, 2022, p. 48.
- PIERRE J., Convention fiscale internationale applicable en cas de relation triangulaire au sein d’un groupe, in Droit des sociétés, 2022, p. 38.
- SERFATI J., JAEGLE T., La notion conventionnelle de « bénéficiaire effectif »: vers un alignment des astres?, in Droit fiscal, 2022, p. 1.
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