Tax Treaty Treatment of Dividend Related Payments under Share Loan Agreements

Abstract

The article analyses some of the qualification and allocation challenges that dividend related payments under share loan agreements give rise to for tax treaty purposes. The analysis is based on constructed scenarios illustrating how inconsistent domestic allocation of the dividend related payments give rise to qualification and allocation conflicts for tax treaty purposes in cross-border situations. The main challenges concern to what extent dividend related payments may be covered by the term “dividends” in article 10 of the OECD double tax convention and to what extent the lender in a share loan agreement fulfils the beneficial ownership requirement.

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