Triangular Cases - Global Tax Treaties Commentaries

K. van Raad and S. Chen, Triangular Cases - Global Tax Treaty Commentaries, Global Tax Treaty Commentaries IBFD, Forthcoming

Posted: 24 Sep 2018

See all articles by Shaomei Chen

Shaomei Chen

Institute of Tax Law and Economics, Leiden University

Kees van Raad

Leiden University

Date Written: December 1, 2017

Abstract

The chapter concerns limitations of bilateral tax treaties in multilateral situations (triangular cases). Such limitations result from the bilateral nature of tax treaties. Tax treaties based on the OECD Model or the UN Model are concluded by two parties, aiming to resolve juridical double taxation by reconciling source-based and residence-based taxation by the two states involved. But what tax treaties resolve as between two states they may not resolve where more than two states are involved. The purpose of the chapter is to provide a study of potential triangular cases under the OECD Model, including cases with two residence states and a source state involved (residence-residence-source triangular cases) and cases with a residence state and two source states involved (residence-source-source triangular cases). Further, some special issues shared by these triangular cases are dealt with, in particular the issue as regards treaty obligation imposed on the residence state to relieve double taxation in both residence- residence-source triangular cases and residence-source-source triangular cases.

Keywords: triangular cases, multilateral situations, tax treaties, OECD Model, double taxation

Suggested Citation

Chen, Shaomei and van Raad, Kees, Triangular Cases - Global Tax Treaties Commentaries (December 1, 2017). K. van Raad and S. Chen, Triangular Cases - Global Tax Treaty Commentaries, Global Tax Treaty Commentaries IBFD, Forthcoming, Available at SSRN: https://ssrn.com/abstract=3241493

Shaomei Chen (Contact Author)

Institute of Tax Law and Economics, Leiden University ( email )

Steenschuur 25 PO Box 9520
Leiden, 2300 RA
Netherlands

Kees Van Raad

Leiden University ( email )

Postbus 9500
Leiden, Zuid Holland 2300 RA
Netherlands

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