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Triangular Cases – Das vernachlässigte Problem des DBA‑Rechts
Triangular Cases – The Neglected Problem in Tax Treaty Law
Nowadays, it is rather common for individuals and legal persons to have a connection to three or more states. The application of tax treaties in triangular cases often leads to unsatisfactory results, as tax treaties are not primarily designed for trilateral or multilateral situations. One of the provisions which led to problems in triangular cases was the article for employment income exercised on board of a ship or an aircraft in international traffic. However, in 2017, Art 15 para 3 and Art 3 para 1 lit e OECD Model Convention were amended. The above-mentioned provisions are examined in more detail using an example from the perspective of the OECD-MC before and after the 2017 update. In the following article, Michael Lang analyzes whether the amendments to Art 15 para 3 and Art 3 para 1 lit e OECD-MC offer new solutions to the problems that have arisen so far in triangular cases.
I. Art 15 Abs 3 OECD-MA
DBA sind Verträge zwischen zwei Staaten, die die Besteuerungsrechte zwischen diesen beiden Staaten aufteilen. Sie sind nicht für trilaterale oder gar multilaterale Sachverhalte konzipiert. In der Praxis ist es aber häufig der Fall, dass natürliche oder juristische Personen Anknüpfu...