Base Erosion and Profit Shifting (BEPS), The Tiebreaker for Dual Resident Companies, the Holding Period for Intercompany Dividends and the Modifications to Article 13(4) of the OECD Model

Michael Tumpel; Peter Bräumann

Base Erosion and Profit Shifting (BEPS), The Tiebreaker for Dual Resident Companies, the Holding Period for Intercompany Dividends and the Modifications to Article 13(4) of the OECD Model

Institute of Tax Management

Research output: Chapter in Book/Report/Conference proceeding › Conference proceedings

Original language	English
Title of host publication	Base Erosion and Profit Shifting (BEPS)
Editors	Lang/Pistone/Rust/Schuch/Staringer
Pages	303-325
Number of pages	22
Publication status	Published - 2016

Fields of science

502 Economics
502038 Taxation

JKU Focus areas

Social and Economic Sciences (in general)

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Cite this

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title = "Base Erosion and Profit Shifting (BEPS), The Tiebreaker for Dual Resident Companies, the Holding Period for Intercompany Dividends and the Modifications to Article 13(4) of the OECD Model",

author = "Michael Tumpel and Peter Br{\"a}umann",

year = "2016",

language = "English",

pages = "303--325",

editor = "Lang/Pistone/Rust/Schuch/Staringer",

booktitle = "Base Erosion and Profit Shifting (BEPS)",

}

Base Erosion and Profit Shifting (BEPS), The Tiebreaker for Dual Resident Companies, the Holding Period for Intercompany Dividends and the Modifications to Article 13(4) of the OECD Model. / Tumpel, Michael ; Bräumann, Peter.
Base Erosion and Profit Shifting (BEPS). ed. / Lang/Pistone/Rust/Schuch/Staringer. 2016. p. 303-325.

Research output: Chapter in Book/Report/Conference proceeding › Conference proceedings

TY - GEN

T1 - Base Erosion and Profit Shifting (BEPS), The Tiebreaker for Dual Resident Companies, the Holding Period for Intercompany Dividends and the Modifications to Article 13(4) of the OECD Model

AU - Tumpel, Michael

AU - Bräumann, Peter

PY - 2016

Y1 - 2016

M3 - Conference proceedings

SP - 303

EP - 325

BT - Base Erosion and Profit Shifting (BEPS)

A2 - Lang/Pistone/Rust/Schuch/Staringer, null

ER -