Gewinntransfers im Recht der DBA

In the course of the international trend towards more tax neutrality of the legal form, the traditional distinction between tax transparent and non-transparent entities becomes less and less clear. This leads to unsolved problems with respect to the treatment of different entities and their cross-border profit transfers under double tax conventions. The author addresses this topic and provides a systematic examination of the dividend article and the alternatively applicable articles. She analyses potential conflicts of qualification and discusses solutions, especially the possibility to apply the business profits article.