The Resource Aktuelle Entwicklungen bei Betriebsstätten = Recent developments on permanent establishments

Aktuelle Entwicklungen bei Betriebsstätten = Recent developments on permanent establishments

Label
Aktuelle Entwicklungen bei Betriebsstätten = Recent developments on permanent establishments
Title
Aktuelle Entwicklungen bei Betriebsstätten = Recent developments on permanent establishments
Creator
Subject
Language
eng
Summary
In this article, the author takes a close look at the most recent developments on permanent establishments (PEs) with regard to force of attraction (cf Art 7 OECD MC), power of disposal, permanent facility, auxiliary PEs, and digital PEs
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 10 ; p. 476-479
http://library.link/vocab/creatorName
Dirnbacher, D
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • PE
  • force of attraction
  • fixed establishment
  • auxiliary activities
  • digital PE
Label
Aktuelle Entwicklungen bei Betriebsstätten = Recent developments on permanent establishments
Instantiates
Publication
Label
Aktuelle Entwicklungen bei Betriebsstätten = Recent developments on permanent establishments
Publication

Library Locations

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      52.37366609999999 4.9336932
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