The Resource About the deductibility of head office expenses : a commentary on Art. 7(3) of the OECD Model, the UN Model and alternative provisions adopted in tax treaty practice

About the deductibility of head office expenses : a commentary on Art. 7(3) of the OECD Model, the UN Model and alternative provisions adopted in tax treaty practice

Label
About the deductibility of head office expenses : a commentary on Art. 7(3) of the OECD Model, the UN Model and alternative provisions adopted in tax treaty practice
Title
About the deductibility of head office expenses : a commentary on Art. 7(3) of the OECD Model, the UN Model and alternative provisions adopted in tax treaty practice
Creator
Subject
Language
eng
Summary
This article addresses the question which kinds of services the head office may attribute to one of its permanent establishments for tax purposes, a matter governed under treaty law by Art. 7(3) of the OECD Model
Citation source
In: Intertax. - Deventer. - Vol. 30 (2002),
http://library.link/vocab/creatorName
Bruggen, E. van der
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • head office expenses
  • deductions
  • UN Model
  • tax treaty
Label
About the deductibility of head office expenses : a commentary on Art. 7(3) of the OECD Model, the UN Model and alternative provisions adopted in tax treaty practice
Instantiates
Publication
Label
About the deductibility of head office expenses : a commentary on Art. 7(3) of the OECD Model, the UN Model and alternative provisions adopted in tax treaty practice
Publication

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