Making Double Tax Conventions Fairer: A Proposal on How to Adapt the Provisions Regarding Permanent Establishment, Controlled FOreign Corporation and Royalties to the Interests of Developing Countries
PhD student: Dr F. Souza de Man
Promotor: Prof R.G. Prokisch
Duration: 1/9/2009 - 31/8/2013
PhD defence: Maastricht, 3/12/2013
Double Tax Conventions are the main instrument used in the international sphere to avoida double taxation of income. Sometimes, however, especially when entered into between developed and developing countries, they are not able to fulfull their objective due to the various concerns defended by the signatory countries. The objective of this research is to identify the different interest existent between developed and developing countries and to analyze how these interests influence the interpretation of the terms \"Permanent Establishment\", \"Controlled Foreign Corporation\" and \"Royalties\". Further, the research will propose alternative provisions to Double Tax Conventions signed between developed and developing countries to effectively avoid double taxation. The research will focus on the definition of the terms according to the developed countries, as provided in the OECD Model Convention 2008 and the interpretation given to the terms by the three following developing countries: Brazil, India and Vietnam.