The Resource Applying (and misapplying) the OECD Commentary in commissionaire PE cases

Applying (and misapplying) the OECD Commentary in commissionaire PE cases

Label
Applying (and misapplying) the OECD Commentary in commissionaire PE cases
Title
Applying (and misapplying) the OECD Commentary in commissionaire PE cases
Creator
Subject
Language
eng
Summary
This commentary discusses two cases addressed by the courts in France (the Zimmer case, 31 March 2010) and Norway (the Dell case, 2 March 2011) regarding whether the normal operation of a civil law commissionaire constitutes a deemed permanent establishment (PE) of its principal under tax treaty provisions similar to art. 5(5) of the OECD Model. The two courts reached opposite conclusions on the same legal issue
Citation source
In: Tax management international journal. - Arlington. - Vol. 40 (2011),
http://library.link/vocab/creatorName
Sprague, G.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • case law
  • commissionaire
  • agency PE
  • treaty interpretation
Label
Applying (and misapplying) the OECD Commentary in commissionaire PE cases
Instantiates
Publication
Label
Applying (and misapplying) the OECD Commentary in commissionaire PE cases
Publication

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      52.3736660 4.9336932
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