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Consideration of the concept of beneficial ownership to make clear who can be entitled to the treaty benefits. 2. (...) Article 15 is used to determine which enterprise the person performs for in such cases where the employment contract might not reflect the actual situation. (...) The intention of the beneficial owner concept was to clarify the use of the words “paid to…a resident” in the Model and so the phrase should be read in that context. – Further clarification was made as to who is a beneficial owner of a payment under Articles 10, 11 and 12: o Beneficial owners are those that have the right to use and enjoy the payment unconstrained by contractual or legal obligations to pass the payment on.
Language:English
Score: 1223754.8 - https://www.un.org/esa/ffd/wp-...d-and-Developing-Countries.pdf
Data Source: un
Fragmentation of corporate ownership and mobility of capital leading to treaty shopping OECD proposes replacing Art 4(3); BEPS Action 6 report 6 Beneficial Owner Limits on source state taxation under Arts 10(2), 11(2) & 12(2) only apply where the “beneficial owner” of the income is a resident of the other Contracting State Does not challenge “person” or “resident” so much as is a special income allocation rule for treaty purposes What does “beneficial ownership” mean? • Domestic vs. international meaning; Art 3(2) “context otherwise requires” • Relevance of Commentary in determining meaning Dislocation with other Articles, e.g. taxation of dividends looks to the beneficial owner but taxation of gains on the shares does not Peter Harris 11 Peter Harris 12 Beneficial Owner Commentary on Art 10 para 13 citing (old) OECD Com on Art 10 para 12... (...) In the case of dividends, interest and royalties, who is the beneficial owner? Can Art 24(4) & (5) protect a hybrid from targeted anti- abuse rules?
Language:English
Score: 1219505 - https://www.un.org/esa/ffd/wp-...1100_TreatyBenefits_Harris.pdf
Data Source: un
The Committee will have to consider the issues related to the tax treatment of CIVs, and to determine if these issues need to be addressed in its upcoming work. (...) The different legal forms of CIVs and the various domestic tax systems can make it difficult to determine whether a CIV is a company, or respectively, a person, and a resident, as the legal personality and the liability to tax are relevant for the treatment as a resident for the purpose of applying the UN Model Double Taxation Convention. (...) In this context, it is necessary for treaty negotiators to determine, in view of the various characteristics of the different types of CIVs, if the generally applicable anti-abuse rules are sufficiently robust to avoid the use of CIVs as vehicles for treaty shopping, or if it is necessary to draft specific provisions dealing with CIVs. 2.
Language:English
Score: 1208006.1 - https://www.un.org/esa/ffd/wp-...ective-Investment-Vehicles.pdf
Data Source: un
For such a framework to function, the GASP must serve as a tactical guide to determining the approach to these responsibilities at each level. 2. (...) A collaborative approach between the regional regulatory community, industry, and aviation stakeholders is critical to the success of these groups, as regional performance cannot be determined without a free flow of information that serves the sole purpose of promoting mutually beneficial safety goals. (...) The meeting is invited to: a) note that the United States supports the GASP, and would like to work collaboratively with foreign partners to ensure its adoption by the Assembly. b) encourage States to determine the necessary elements of the GASP that affect the ability of such a framework to function within their unique systems. c) support the four criteria as outlined above - system compatibility, harmonization, partnership, and promotion of best practices - as being fundamental components of a global safety framework as proposed by United States -END-
Language:English
Score: 1200375.8 - https://www.icao.int/MID/Docum...nts/2013/dgca_mid2/WP39_en.pdf
Data Source: un
Where segmental accounts are not maintained by the beneficial owner, the overall profitability ratio of the beneficial owner will be applied to determine qualified profits. (...) The above explanations concerning the meaning of “beneficial owner” make it clear that the meaning given to this term in the context of the Article must be distinguished from the different meaning that has been given to that term in the context of other instruments4 that concern the determination of the persons (typically the individuals) that exercise ultimate control over entities or assets. That different meaning of “beneficial owner” cannot be applied in the context of the Convention.
Language:English
Score: 1191539.4 - https://www.un.org/development...ization%206%20April%202021.pdf
Data Source: un
The hypothesis tested in the second dimension is that: ‘ IPM enhances the chances of mutually beneficial collaboration [13] on specific IPM topics, and possibly also on other issues.’ Collective action is a key variable in the framework, first because it expresses social capital [14] which is, in turn, determined by a whole range of contextual factors. (...) “being informed consultative decision-making, joint decision-making, and autonomous decision-making [17] ; Making a distinction between the decision, the execution of activities that follow from it, and their financing [18] . (...) This is probably the area where the impact of IPM on decision-making is felt the most. A lot comes together in this study when decision-making is analysed.
Language:English
Score: 1189745.5 - https://www.fao.org/3/Y3754E/y3754e02.htm
Data Source: un
It makes plain that the State of source is not obliged to give Comment The Committee is asked to consider the adoption of the 2014 OECD clarification language on beneficial ownership. (...) To support the adoption of the revised OECD text, a UN Model headnote has been drafted for inclusion before the relevant quoted passages on beneficial ownership. This headnote makes clear that, in accordance with Article 3(2), the concept of beneficial ownership is to be given a contextual meaning and is not intended to be interpreted with reference to domestic law. (...) The provisions of Article 29 and the principles put forward in the section on “Improper use of the Convention” in the Commentary on Article 1 will apply to prevent abuses, including treaty shopping situations where the recipient is the beneficial owner of the dividends. Whilst the concept of “beneficial owner” deals with some forms of tax avoidance (i.e. those involving the interposition of a recipient who is obliged to pass on the dividend to someone else), it does not deal with other cases of abuses, such as certain forms of treaty shopping, that are addressed by these provisions and principles and must not, therefore, be considered as restricting in any way the application of other approaches to addressing such cases. 12.6 The above explanations concerning the meaning of “beneficial owner” make it clear that the meaning given to this term in the context of the Article must be distinguished from the different meaning that has been given to that term in the context of other instruments1 that concern the determination of the persons (typically the individuals) that exercise ultimate control over entities or assets.
Language:English
Score: 1187532.4 - https://www.un.org/development...%3AC.18%3A2019%3ACRP%20.21.pdf
Data Source: un
This section includes a discussion of how tax authorities determine whether taxpayers qualify for treaty benefits, how the treaty benefits are provided, and how the tax authorities of countries deal with the application of tax treaties from an organizational viewpoint. (...) If taxpayers are not required to make specific requests for treaty benefits, the tax authorities will be required to analyze the information provided by the taxpayer and on the basis of that information determine whether the provisions of a tax treaty are applicable. (...) Moreover, although the residence country exempts the foreign source income from residence country tax, it may take that income into account in determining the rate of tax on the taxpayer’s other income (exemption with progression) or for other purposes.
Language:English
Score: 1173829.3 - https://www.un.org/esa/ffd/wp-...05/20130530_Paper1A_Arnold.pdf
Data Source: un
The term “payments fees for technical services” as used in this Article means any payment in consideration for any service of a managerial, technical or consultancy nature, unless the payment is the reimbursement of actual expenses incurred by the person providing the service or is made to an employee, director or top-level managerial officer of the person making the payments. made: 8 Changes to the Text of Article XX from the 10th Session • Article XX(3): (a) to an employee of the person making the payment; (b) to a director or top-level managerial official of a company making the payment that is a resident of the Contracting State in which the fees arise; (c) for teaching in or by educational institutions; or (d) by an individual for services for the personal use by an individual. 9 Changes to the Text of Article XX from the 10th Session • Article XX(4): 4. (...) Where, by reason of a special relationship between the payer and the beneficial owner of the fees for technical services or between both of them and some other person, the amount of the fees, having regard to the services for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount [the amount that would have been agreed upon in the absence of such relationship]. (...) • Those paras. deal with the relationship between Article XX(7) and Article 9 and the determination of whether fees are excessive where Article 9 does not apply • If these paras. are added to the Commentary on Article XX, should they also be added to the Commentary on Articles 10 – 12?
Language:English
Score: 1171227.3 - https://www.un.org/esa/ffd/wp-...s/2015/11/11STM_PPT_Arnold.pdf
Data Source: un
If, as it has mandated itself to do, it is to determine the most appropriate role for the diaspora, all issues must be addressed with candor. (...) If we look at the facts, and determine that we can, and will make a difference, the answer to the question becomes self-evident. (...) The diaspora must be a willing partner with Africa in crafting relationships that are mutually beneficial and that would contribute to Africa initiatives for its security, stability and development.
Language:English
Score: 1168804.6 - https://www.un.org/en/ga/presi...statements/20040226-africa.pdf
Data Source: un