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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-

021

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Key issues:

  • 2011UN

  • PE, Art. 5(1), Art. 5(5)

  • Royalties defn, Art. 12

  • Copyright

  • Watching videos online

  • Downloading videos

  • Video streaming business

Date Uploaded:

November 15, 2019

ITQ  T-

019

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Key issues:

  • 2011UN

  • Copyright to film

  • Sale of copyright

  • Sale price = royalty of 3% of revenue

  • Damages for breach of copyright

  • Royalties defn

  • Art. 12(3)

  • Art. 13(6)

Date Uploaded:

November 1, 2019

ITQ  T-

017

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Key issues:

  • 2014OECD

  • Negative interest

  • Art. 11(3)

  • Penalty fee paid to bank

Date Uploaded:

October 11, 2019

ITQ  T-

015

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Key issues:

  • 2014OECD

  • PE

  • Profits attributable to PE, loss

  • Art. 7(1)

  • Significant people functions

  • Dredging project

  • 2010 OECD Art. 7 report

Date Uploaded:

September 27, 2019

ITQ  T-

013

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Key issues:

  • 2014OECD

  • Art. 6

  • Land, rent income

  • Interest

  • Art. 11(5), first sentence

  • PE

  • Triangular

Date Uploaded:

September 13, 2019

ITQ  T-

011

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Key issues:

  • 2014OECD

  • Partnership, transparent, company, hybrid

  • Art. 1

  • Art. 13(5)

  • RCF case

  • Triangular

  • Conflict of qualification

Date Uploaded:

August 30, 2019

ITQ  T-

020

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Key issues:

  • 2014OECD

  • Triangular

  • Dividend vouchers, sale

  • Royal Dutch Shell case

  • MLI

  • PPT

  • Art. 29(9)

  • Dividends defn

  • Beneficial ownership

Date Uploaded:

November 8, 2019

ITQ  T-

018

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Key issues:

  • 2011UN

  • 1996USMODEL

  • Fee to register internet domain name

  • ICAAN

  • Art. 12

  • Royalties defn

  • Godaddy.com LLC case (India)

Date Uploaded:

October 18, 2019

ITQ  T-

016

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Key issues:

  • 2014OECD

  • Conflict of attribution of income

  • Domestic anti-abuse provision, impact on treaty

  • J. Wheeler, “The missing keystone of income tax treaties”

  • Unresolved economic double taxation

Date Uploaded:

October 4, 2019

ITQ  T-

014

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Key issues:

  • Partnership

  • Transparent, company, hybrid

  • 2014OECD

  • Art. 13(2)

  • PE

  • Art. 23B

  • Conflict of qualification

Date Uploaded:

September 20, 2019

ITQ  T-

012

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Key issues:

  • 2011UN

  • Dividends

  • Art. 10(2)

  • Dividend-paying company is non-resident

  • Art. 10(5)

  • Art. 1

  • Madeira & Neves, “Exploring the boundaries of the application of Article 10(5) of the OECD Model”

  • See also ITQ091

  • Art. 21(3)

  • Triangular

Date Uploaded:

September 6, 2019

ITQ  T-

010

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Key issues:

  • 2014OECD

  • Art. 24(3)

  • Foreign tax credit for PE, forced by Art. 24(3)

  • Art. 23B(1)

  • Triangular

Date Uploaded:

August 23, 2019

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