Sign up to save your podcasts
Or
Share Taxbeech
Share to email
Share to Facebook
Share to X
Share to email
Share to Facebook
Share to X
Or
Taxbeech episodes
- Article 13 of MLI | Exceptions to PE
Article 13 of the MLI modifies Article 5(4) of the OECD Model Tax Convention, which deals with a list of exceptions that do not constitute a Permanent Establishment. The rationale behind creating an exception list is that all activities mentioned in the list have a preparatory or auxiliary character that is not enough to establish a significant economic presence in another jurisdiction.
This episode is also available as a blog post: https://taxbeech.com/2021/06/29/complete-guide-on-article-13-of-mli/
8 min - Article 12 of MLI | Artificial Avoidance of PE through Commissionnaire ArrangementsThis episode is also available as a blog post: https://taxbeech.com/2021/06/15/article-12-of-mli-artificial-avoidance-of-pe-through-commissionnaire-arrangements/6 min
- Article 11 of MLI | Country’s right to tax its residents – Savings ClauseThis episode is also available as a blog post: https://taxbeech.com/2021/06/04/article-11-of-mli-countrys-right-to-tax-its-residents-savings-clause/5 min
- Understanding Compatibility ClauseThis episode is also available as a blog post: https://taxbeech.com/2021/01/13/understanding-compatibility-clause/3 min
- Article 10 of MLI – PE Triangular CaseThis episode is also available as a blog post: https://taxbeech.com/2021/06/02/article-10-of-mli-pe-triangular-case/11 min
- Everything about Triangular CasesThis episode is also available as a blog post: https://taxbeech.com/2021/05/06/everything-about-triangular-cases/6 min
- Capital Gains from Alienation of Shares or Interests – Article 9 of MLIThis episode is also available as a blog post: https://taxbeech.com/2021/05/05/capital-gains-from-alienation-of-shares-or-interests-article-9-of-mli/13 min
- Dividend Transfer Transactions – Article 8 of MLIThis episode is also available as a blog post: https://taxbeech.com/2021/05/04/dividend-transfer-transactions-article-8-of-mli/7 min
- Everything about Simplified Limitation of Benefits | SLOB TestThis episode is also available as a blog post: https://taxbeech.com/2021/05/01/everything-about-simplified-limitation-of-benefits-slob-test/19 min
- Principal Purpose Test | Paragraph 1 of Article 7 of MLIThis episode is also available as a blog post: https://taxbeech.com/2021/04/30/principal-purpose-test-article-71-of-mli/8 min
About Taxbeech
From the publisher's feed
To learn about cross border taxation
More shows like Taxbeech
TP Talks - PwC's Global Transfer Pricing podcast
18 Listeners