F1ANNEX IVHALLMARKS

Annotations:
Amendments (Textual)

Part II.Categories of hallmarks

C.Specific hallmarks related to cross-border transactions

1.An arrangement that involves deductible cross-border payments made between two or more associated enterprises where at least one of the following conditions occurs:

  1. (a)

    the recipient is not resident for tax purposes in any tax jurisdiction;

  2. (b)

    although the recipient is resident for tax purposes in a jurisdiction, that jurisdiction either:

    1. (i)

      does not impose any corporate tax or imposes corporate tax at the rate of zero or almost zero; or

    2. (ii)

      is included in a list of third-country jurisdictions which have been assessed by Member States collectively or within the framework of the OECD as being non-cooperative;

  3. (c)

    the payment benefits from a full exemption from tax in the jurisdiction where the recipient is resident for tax purposes;

  4. (d)

    the payment benefits from a preferential tax regime in the jurisdiction where the recipient is resident for tax purposes;