The Resource Agents as permanent establishments under the OECD Model Tax Convention

Agents as permanent establishments under the OECD Model Tax Convention

Label
Agents as permanent establishments under the OECD Model Tax Convention
Title
Agents as permanent establishments under the OECD Model Tax Convention
Creator
Subject
Summary
Article 5(5) and (6) of the OECD Model Tax Convention deals with the question of whether an agent constitutes a permanent establishment of his principal. This article examines problems of the interpretation of the paragraphs from the point of view of both common and civil law and, in particular, the problem of how the two paragraphs fit together
Citation source
In: European taxation. - Amsterdam. - Vol. 33 (1993),
http://library.link/vocab/creatorName
  • Avery Jones, J.F
  • Ward, D.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • agency PE
  • PE
Label
Agents as permanent establishments under the OECD Model Tax Convention
Instantiates
Publication
Label
Agents as permanent establishments under the OECD Model Tax Convention
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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