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https://globaltaxatlas.org/entries/oecd-model-article-10-direct-5-vs-portfolio-15-dividend-wht Sovereign Tax Atlas en 2026-11-14T01:15:25.915Z OECD Model Article 10 Dividend Withholding: 5% Direct Participation, 365-Day Hold, and 15% Portfolio https://globaltaxatlas.org/entries/oecd-model-article-11-interest-withholding-bank-sovereign-zero Sovereign Tax Atlas en 2026-11-14T00:50:25.915Z OECD Model Article 11 Interest Withholding: Bank Carve-Outs, Gross-Ups, and Arm’s-Length Caps https://globaltaxatlas.org/entries/oecd-article-12-royalties-vs-un-article-12a-technical-services Sovereign Tax Atlas en 2026-11-14T00:25:25.915Z OECD Article 12 Royalties vs UN Model Article 12A and 12B: SaaS Cloud, Copyrights, and Technical Fees https://globaltaxatlas.org/entries/beps-mli-article-7-principal-purpose-test-conduit-holdco-audits Sovereign Tax Atlas en 2026-11-14T00:00:25.915Z BEPS MLI Article 7 Principal Purpose Test (PPT): Defending Intermediate Holding Companies in Audit 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