The Resource Dependent agent and VAT fixed establishment risk

Dependent agent and VAT fixed establishment risk

Label
Dependent agent and VAT fixed establishment risk
Title
Dependent agent and VAT fixed establishment risk
Creator
Subject
Language
eng
Summary
This article examines the extent to which direct tax principles under article 5(5) of the OECD model tax treaty are relevant in identifying and mitigating potential establishment risks for VAT purposes
Citation source
In: Tax notes international. - Falls Church. - Vol. 64 (2011),
http://library.link/vocab/creatorName
  • Gärtner, C
  • Minor, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • agency PE
  • VAT
  • fixed establishment
  • ECJ case law
  • OECD Model
Label
Dependent agent and VAT fixed establishment risk
Instantiates
Publication
Label
Dependent agent and VAT fixed establishment risk
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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