The Resource An analysis of the notion "fixed base" and its relation to the notion "permanent establishment" in the OECD Model

An analysis of the notion "fixed base" and its relation to the notion "permanent establishment" in the OECD Model

Label
An analysis of the notion "fixed base" and its relation to the notion "permanent establishment" in the OECD Model
Title
An analysis of the notion "fixed base" and its relation to the notion "permanent establishment" in the OECD Model
Creator
Subject
Summary
The article first describes the historic evolution of the concept of "fixed base". It then examines the OECD Commentary for clues of the intended meaning of the term "fixed base". Furthermore, an attempt is made to develop a definition of "fixed base" as used in Article 14 of the OECD Model on the basis of the similarities and differences between a liberal profession and an enterprise. Finally a summary and conclusion are provided
Citation source
In: Intertax. - Deventer. - (1987),
http://library.link/vocab/creatorName
Michaux, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • fixed base
  • PE
  • OECD Model
Label
An analysis of the notion "fixed base" and its relation to the notion "permanent establishment" in the OECD Model
Instantiates
Publication
Label
An analysis of the notion "fixed base" and its relation to the notion "permanent establishment" in the OECD Model
Publication

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