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Art. 24 OECD-Musterabkommen, Ansässigkeit und Umsatzsteuer
Art. 24 OECD Model Convention, Residence and VAT
According to Art. 2 OECD Model Convention (MC), the treaty shall apply to taxes on income and capital imposed on behalf of a contracting state or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. However, there is an exception for purposes of Art. 24 OECD MC: “The provisions of the Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.” This includes VAT. According to Art. 1 OECD MC, the treaty is applicable to persons who are residents of one or both of the contracting states. Michael Lang analyzes how the term “resident” has to be applied in respect of VAT.
Die Bedeutung des Art. 24 Abs. 6 OECD-MA für die Umsatzsteuer
Art. 2 des OECD-Musterabkommens für Steuern vom Einkommen und Vermögen regelt dessen sachlichen Anwendungsbereich. Art. 2 Abs. 1 OECD-MA ordnet an: “This Convention shall apply to taxes on income and capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.” Für Zwecke des Art. 24 OECD-MA ist allerdings eine Ausnahme vorgesehen. Art. 24 Abs. 6 OECD-MA normiert: “The ...