The Resource Der Anlagenbau aus der Sicht der OECD = Plant construction from the point of view of the OECD

Der Anlagenbau aus der Sicht der OECD = Plant construction from the point of view of the OECD

Label
Der Anlagenbau aus der Sicht der OECD = Plant construction from the point of view of the OECD
Title
Der Anlagenbau aus der Sicht der OECD = Plant construction from the point of view of the OECD
Creator
Subject
Language
eng
Summary
On November 18, 2004 a Seminar was held at the premises of the Max-Planck-Institute in Munich under participation of officials of the Austrian and the German Ministry of Finance, the Centre for Tax Policy and Administration at the OECD as well as practitioners representing international plant construction enterprises. The purpose of the seminar was to discuss the recent work done by the OECD on the permanent establishment definiton, the attribution of profits to a permanent establishment and other tax treaty interpretations relevant for the plant construction business. The author analyses the results of the discussions and gives an outlook to the forthcoming 2005 revisions of the Commentary to the OECD Model Tax Convention on Income and Capital
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • treaty interpretation
  • allocation of profits
Label
Der Anlagenbau aus der Sicht der OECD = Plant construction from the point of view of the OECD
Instantiates
Publication
Label
Der Anlagenbau aus der Sicht der OECD = Plant construction from the point of view of the OECD
Publication

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