Rivista di diritto finanziario e scienza delle finanze

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Rivista di diritto finanziario e scienza delle finanze

fasc. 01,27 AGOSTO 2019

THE OECD “SAVING CLAUSE”: AN AMERICAN-TAILORED PROVISION MADE TO MEASURE THE WORLD

Sommario: Summary: 1. Introduction. — 2. Justifications for using hybrid entities in the analysis. — 3. The US saving clause: A carefully tailored provision. — 3.1. Generalities. — 3.2. Exceptions. — 3.3. US tax treaty policy behind the saving clause. — 3.4. The US Saving clause and hybrid entities. — 3.4.1. Article 1(6) US Model in a nutshell. — 3.4.2. Hybrid entities; the US saving clause and double taxation relief. — 4. The Oecd saving clause: A made-to-measure provision. — 4.1. Generalities. — 4.2. Exceptions. — 4.3. Is there a tax policy behind the Oecd saving clause? — 4.4. The Oecd saving clause and hybrid entities. — 4.4.1. Article 1(2) Oecd Model in a nutshell. — 4.4.2. Hybrid entities; the Oecd saving clause and double taxation. — 4.4.3. The new Oecd commentaries and the unrelieved double taxation. — 5. Exploring alternatives: An optional reverse saving clause. — 5.1. A reverse saving clause in a nutshell. — 5.2. An optional reverse saving clause within the Oecd Model. — 5.2.1. Advantages. — 5.2.2. Disadvantages. — 6. Conclusions.
Testo:

Abstract. This article argues that the “saving clause” provision introduced in the 2017 Oecd Model conflicts with the entitlement to double...

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