Abstract
The article provides a thorough analysis of some selected issues both in the framework of Article 10 OECD Model Convention (OECD MC) and of the Parent-Subsidiary Directive. On a comparative basis, the analysis covers amongst others the definition of ‘company’, the definition of ‘capital’, the type of income covered, the definition of residence and the application of anti-avoidance provisions. In the last section, the article also deals with triangular situations and focuses on the interaction between Article 10 OECD MC and the rules of the Directive in order to find out how the two sets of rules influence each other
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