The Resource An analysis of the special treaty provisions relating to continental shelf activities

An analysis of the special treaty provisions relating to continental shelf activities

Label
An analysis of the special treaty provisions relating to continental shelf activities
Title
An analysis of the special treaty provisions relating to continental shelf activities
Creator
Subject
Language
eng
Summary
The primary purpose of this article is to analyse the offshore provisions inserted by Denmark, Ireland, Latvia, Lithuania and the United Kingdom into their tax treaties. In this respect, these offshore provisions consist of two parts, i.e. first, the concept of an offshore permanent establishment (PE) and, second, the special income attribution rules in relation to continental shelf offshore PEs, independent personal services and employment
Citation source
In: European taxation. - Amsterdam. - Vol. 48 (2008),
http://library.link/vocab/creatorName
Susanti, N
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • continental shelf
  • tax treaty
  • PE
  • allocation of income
  • offshore company
  • employment income
  • independent personal services
Label
An analysis of the special treaty provisions relating to continental shelf activities
Instantiates
Publication
Label
An analysis of the special treaty provisions relating to continental shelf activities
Publication

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      52.37366609999999 4.9336932
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