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International Tax Quiz (ITQ)

Tax treaty series

Go to GloBE rules series

 

Abbreviations and acronyms

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* [YEAR]OECD = OECD model double tax treaty
* [YEAR]UN = UN model double tax treaty
* [YEAR]USMODEL = US model double tax treaty
* TPG = OECD Transfer Pricing Guidelines
* POEM = Place of effective management
* MLI = BEPS Multilateral Instrument
* PPT = Principal purpose test
* Comm = Commentary
* AOA = Authorised OECD Approach
* POAC = Preparatory or auxiliary character

 

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Numbering system

There are currently more than 240 ITQs. They are arranged in 2 series:

  • GloBE rules series (ITQ G-001, ITQ G-002, etc.)

  • Tax treaty series (ITQ T-001, ITQ T-002, etc.)

ITQ  T-

113

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Key issues:

  • 2017UN

  • PE

  • Art. 5(1)

  • Art. 5(3)(a)

  • Art. 5(3)(b)

  • 3 construction sites, supervisory activities

  • Does Art. 5(3)(a) “cover the field” and therefore exclude Art. 5(3)(b)?

  • Art. 12A

  • Art. 15A(2)

More

Date Uploaded:

December 17, 2021

ITQ  T-

111

Key issues:

  • 2017UN

  • Art. 12A

  • Fees for technical services

  • Triangular

  • PE

  • WeWork co-working space, Art. 5(1)

  • Art. 5(3)(b), counting days, weekends and public holidays

  • Profits attributable to PE, Art. 7

  • Art. 7(3), notional charge from head office at cost

  • Art. 24(3), foreign tax credit for PE

More

Date Uploaded:

December 3, 2021

ITQ  T-

109

Key issues:

  • 2011UN

  • Art. 13(5) vs. Art. 13(6)

  • Interposed company

  • Sanofi

  • GAAR

  • Treaty abuse

  • UN Comm. on Art. 1

  • Substance

More

Date Uploaded:

November 19, 2021

ITQ  T-

107

Key issues:

  • 2014OECD

  • PE status under Art. 5(1)

  • Wind farm

  • Profits attributable to PE

  • Art. 7

  • Functions, assets and risks

  • Significant people functions, SPF

  • Ownership of tangible assets, pragmatic solution

  • 2010 OECD report

More

Date Uploaded:

October 29, 2021

ITQ  T-

105

Key issues:

  • 2017UN

  • Art. 8

  • Art. 12(5)

  • Triangular

  • Bare boat charter fees

  • Definition of “royalties”

More

Date Uploaded:

October 15, 2021

ITQ  T-

103

Key issues:

  • 2008OECD

  • Profits attributable to PE

  • Art. 7

  • Significant people functions

  • Authorised OECD approach, AOA

  • Organ costs

  • Shares issued by legal entity, attribution of shares and costs to PE

  • Share for share exchange

  • 2008 OECD report on attribution of profits to PE

  • Art. 7(3)

More

Date Uploaded:

September 24, 2021

ITQ  T-

112

Key issues:

  • 2014OECD

  • Art. 4(1), second sentence

  • Art. 4(3)

  • Change of residence

  • Dividend withholding tax

  • Art. 10(1), (2)

  • Art. 10(5), Art. 21(1)

  • Place of effective management

  • Royal Dutch Shell

More

Date Uploaded:

December 10, 2021

ITQ  T-

110

Key issues:

  • 2014OECD

  • 2011UN

  • Beneficial ownership

  • Treaty shopping

  • Conduit company

  • Contingent on receiving royalties

  • Velcro case

  • Treaty abuse

  • Look-through to beneficial owner

  • Art. 12

  • Art. 1

More

Date Uploaded:

November 26, 2021

ITQ  T-

108

Key issues:

  • 2017OECD

  • Art. 29(9)

  • PPT

  • GAAR

  • Example E

  • Art. 10(2)(a)

  • MAP

  • Art. 25(1)

  • Art. 25(5)

  • Arbitration

More

Date Uploaded:

November 12, 2021

ITQ  T-

106

Key issues:

  • 2017OECD

  • Warehouse owned and operated by logistics company

  • PE

  • Art. 5(4)(a), (b) & (e)

  • POAC (preparatory or auxiliary character)

  • Art. 7 – “profits”

  • Art. 7 – gross-basis taxation vs. net-basis taxation

  • Source country applies final gross-basis withholding tax on logistics services income

  • Art. 24(3)

  • Profits attributable to PE

More

Date Uploaded:

October 22, 2021

ITQ  T-

104

Key issues:

  • 2011UN

  • Insurance company

  • Insurance premiums

  • Communication service provided by company in source country

  • Art. 5(6), 2011 UN model

  • Art. 5(7), 2011 UN model

  • Independent agent exception

  • Acting in the ordinary course of their business

  • PE

  • Profits attributable to PE

  • Art. 7(1)

  • Significant people functions

  • Authorised OECD approach

More

Date Uploaded:

October 8, 2021

ITQ  T-

102

Key issues:

  • 2017OECD

  • Art. 13(4) land-rich company

  • Share trader

  • Shares are inventory (trading stock)

  • Art. 13(4) vs. Art. 7(1)

  • PE contract-concluding agency

  • Independent agent exception to PE

  • Art. 7(4)

More

Date Uploaded:

September 17, 2021

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