The Resource Defining permanent establishment with reference to the construction PE

Defining permanent establishment with reference to the construction PE

Label
Defining permanent establishment with reference to the construction PE
Title
Defining permanent establishment with reference to the construction PE
Creator
Subject
Language
eng
Summary
This article examines the importance of understanding the concept of the permanent establishment within property development projects. It will look firstly at the characterisation of income resulting from a land development and in turn which article of a treaty to apply in the context of property transactions when assessing the taxation of that income. Secondly, it considers the definition and application of a permanent establishment with particular emphasis on the construction PE within the context of the OECD Model Tax Convention on Income and Capital 2005 and the commentaries that accompany it
Citation source
In: Tax planning international review. - London. - Vol. 34 (2007),
http://library.link/vocab/creatorName
Shorten, Z
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • construction project
  • agency PE
Label
Defining permanent establishment with reference to the construction PE
Instantiates
Publication
Label
Defining permanent establishment with reference to the construction PE
Publication

Library Locations

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