The Resource Die Betriebsstätte im OECD-Musterabkommen 2010 = Permanent establishments under the OECD Model Convention 2010

Die Betriebsstätte im OECD-Musterabkommen 2010 = Permanent establishments under the OECD Model Convention 2010

Label
Die Betriebsstätte im OECD-Musterabkommen 2010 = Permanent establishments under the OECD Model Convention 2010
Title
Die Betriebsstätte im OECD-Musterabkommen 2010 = Permanent establishments under the OECD Model Convention 2010
Creator
Subject
Language
eng
Summary
In order to determine in which state the business profits of an international enterprise should be taxed, the term "permanent establishment" (PE) as defined in Art. 5 of the OECD Model Tax Convention is of utmost importance. Changes in business models are giving rise to increasing attention as to whether enterprises have passed the threshold for having PEs in host countries. The OECD has a project underway to clarify issues of interpretation of Art. 5 of the OECD MC. The author highlights the PE questions which the OECD intends to clarify and which already influence Austrian tax treaty negotiations
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • PE
Label
Die Betriebsstätte im OECD-Musterabkommen 2010 = Permanent establishments under the OECD Model Convention 2010
Instantiates
Publication
Label
Die Betriebsstätte im OECD-Musterabkommen 2010 = Permanent establishments under the OECD Model Convention 2010
Publication

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