Sull’interpretazione della nozione di residenza fiscale e della tie-breaker rule di cui all’art. 3, comma 4, della Convenzione contro le doppie imposizioni tra Paesi Bassi e Singapore
Abstract
Relating to
Tax treaty between Netherland and Singapore, the Dutch Supreme Court explained
that the term "managed and controlled” to determine the tax residence of a
company has to be interpreted in its context and in the light of the subject
matter and the objective of the treaty. In particular, according to the Supreme
Court, this the place is where key decisions are made in order to the company’s
business.
References
- OFFERMANNS R., “Treaty between Netherlands and Singapore: Supreme Court decision on concept of place of management and control”, IBFD, Tax News, 2 February 2018.
- SANGHAVI D., “The Proposed Tiebreaker Rule in OECD/G20 BEPS Action 6: A Critical Examination of the Possible Motives and Means, and a Potential Alternative”, in Bulletin for International Taxation, 2016 (Volume 70), n. 9.
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