Argentina: Treaty Abuse and Beneficial Ownership-the Molinos Case

Mirna Solange Screpante

Publikation: Beitrag in Buch/KonferenzbandBeitrag in Sammelwerk

Abstract

The Molinos Argentina vs. DGI case addresses an alleged treaty shopping practice that involved the establishment of a holding company in Chile through which dividends from subsidiaries in other countries – in this case, located in Peru and Uruguay– would be passed to Argentina, presumably to benefit from a combination of a special regime in the Chilean domestic law and the Argentina-Chile Income and Capital Tax Treaty (1976) (hereinafter the Argentina-Chile tax treaty) in force at that time which lead to a double non-taxation phenomenon.
OriginalspracheEnglisch
Titel des SammelwerksTax Treaty Case Law around the Globe 2017
Herausgeber*innen Lang et al
ErscheinungsortVienna
VerlagIBFD
Seiten115 - 130
PublikationsstatusVeröffentlicht - 2018

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

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  • 502038 Steuerlehre

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