The Resource Austria-Germany double tax treaty makes exception for certain associated enterprises

Austria-Germany double tax treaty makes exception for certain associated enterprises

Label
Austria-Germany double tax treaty makes exception for certain associated enterprises
Title
Austria-Germany double tax treaty makes exception for certain associated enterprises
Creator
Subject
Language
eng
Summary
The Austria-Germany double tax treaty contains a unique provision - which appears in neither the OECD Model Treaty nor any of Germany's other tax treaties - relating to the characterization of associated enterprises as agency permanent establishments
Citation source
In: Tax notes international. - Arlington. - Vol. 26 (2002),
http://library.link/vocab/creatorName
Sieker, K
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • associated enterprises
  • agency PE
Label
Austria-Germany double tax treaty makes exception for certain associated enterprises
Instantiates
Publication
Label
Austria-Germany double tax treaty makes exception for certain associated enterprises
Publication

Library Locations

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