Tales and details on dividend definition in double taxation conventions
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| Natura: | Artículo científico |
| Lingua: | en |
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Universidad Externado de Colombia
2023
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| _version_ | 1876441654421880832 |
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| author | Jose Manuel Castro Arango |
| author_facet | Jose Manuel Castro Arango |
| contents | Tales and details on dividend definition in double taxation conventions Jose Manuel Castro Arango Derecho hybrid entities hybrid instruments Double taxation conventions hidden and constructive dividends The term "dividends" is used in many law areas with specific purposes. Particularly, the dividend concept in tax treaties is used to distribute the taxing power among the contracting states. Art. 10.3 of the OECD Model is commonly adopted by actual treaties. This paper describes the issues arising from the interaction of the dividend definition in tax treaties and the dividend definition provided by the private and fiscal law of the contracting states. Moreover, this paper sustains that three essential elements of the dividend concept in tax treaties should be present in order to qualify the income as dividends: a dividend-distributing entity, a corporate right and the link between the previous elements and the income. However, an analysis of the case law and the international doctrine allows the author to conclude that article 10 of the OECD Model allows the application of the definitions provided by domestic law of the source State of the dividends, in a wider scope than the one supported by major authors. Consequently, the research demonstrates that the three-elements of the concept should be interpreted given preference to the meaning provided by the source law. 2023 artículo científico 1692-6722 https://www.redalyc.org/articulo.oa?id=684375932003 https://www.redalyc.org/journal/6843/684375932003/ https://www.redalyc.org/journal/6843/684375932003/html/ https://www.redalyc.org/journal/6843/684375932003/684375932003.epub https://www.redalyc.org/journal/6843/684375932003/movil https://doi.org/10.18601/16926722.n23.02 en http://www.redalyc.org/revista.oa?id=6843 Revista de Derecho Fiscal application/pdf Universidad Externado de Colombia Revista de Derecho Fiscal (Colombia) Num.23 |
| format | Artículo científico |
| id | redalyc_684375932003 |
| institution | Redalyc |
| language | en |
| publishDate | 2023 |
| publisher | Universidad Externado de Colombia |
| spellingShingle | Tales and details on dividend definition in double taxation conventions Jose Manuel Castro Arango Derecho hybrid entities hybrid instruments Double taxation conventions hidden and constructive dividends Tales and details on dividend definition in double taxation conventions Jose Manuel Castro Arango Derecho hybrid entities hybrid instruments Double taxation conventions hidden and constructive dividends The term "dividends" is used in many law areas with specific purposes. Particularly, the dividend concept in tax treaties is used to distribute the taxing power among the contracting states. Art. 10.3 of the OECD Model is commonly adopted by actual treaties. This paper describes the issues arising from the interaction of the dividend definition in tax treaties and the dividend definition provided by the private and fiscal law of the contracting states. Moreover, this paper sustains that three essential elements of the dividend concept in tax treaties should be present in order to qualify the income as dividends: a dividend-distributing entity, a corporate right and the link between the previous elements and the income. However, an analysis of the case law and the international doctrine allows the author to conclude that article 10 of the OECD Model allows the application of the definitions provided by domestic law of the source State of the dividends, in a wider scope than the one supported by major authors. Consequently, the research demonstrates that the three-elements of the concept should be interpreted given preference to the meaning provided by the source law. 2023 artículo científico 1692-6722 https://www.redalyc.org/articulo.oa?id=684375932003 https://www.redalyc.org/journal/6843/684375932003/ https://www.redalyc.org/journal/6843/684375932003/html/ https://www.redalyc.org/journal/6843/684375932003/684375932003.epub https://www.redalyc.org/journal/6843/684375932003/movil https://doi.org/10.18601/16926722.n23.02 en http://www.redalyc.org/revista.oa?id=6843 Revista de Derecho Fiscal application/pdf Universidad Externado de Colombia Revista de Derecho Fiscal (Colombia) Num.23 |
| title | Tales and details on dividend definition in double taxation conventions |
| topic | Derecho hybrid entities hybrid instruments Double taxation conventions hidden and constructive dividends |
| url | https://www.redalyc.org/articulo.oa?id=684375932003 https://www.redalyc.org/journal/6843/684375932003/ https://www.redalyc.org/journal/6843/684375932003/html/ https://www.redalyc.org/journal/6843/684375932003/684375932003.epub https://www.redalyc.org/journal/6843/684375932003/movil https://doi.org/10.18601/16926722.n23.02 |