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The Resource Die Betriebsstätte im Recht der Doppelbesteuerungsabkommen

Die Betriebsstätte im Recht der Doppelbesteuerungsabkommen

Label
Die Betriebsstätte im Recht der Doppelbesteuerungsabkommen
Title
Die Betriebsstätte im Recht der Doppelbesteuerungsabkommen
Contributor
Subject
Summary
Collection of papers discussed at a seminar on the concept of permanent establishment in tax treaty law held at the Viennese University for Business Administration and Economics. The first paper contains a reflection on possible reforms of the concept of permanent establishment (PE) in the OECD Model Convention. The second article provides a detailed explanation of the PE in tax treaty law, the third article discusses the possibility of building sites or construction or installation projects constituting a PE, and the fourth article deals with preparatory and auxiliary activities. Agency permanent establishments are discussed, including whether a subsidiary company can become a PE, and partnership participations. A comparison between the concept of the PE and that of the fixed base is given in chapter 9. The last papers deal with the capital of PEs, anticipated and deferred income and expenditures of PEs and dividends, interest and royalties received by a PE
Geographic coverage
International
Language note
German
http://library.link/vocab/relatedWorkOrContributorName
  • Gassner, W
  • Lechner, E
  • Lang, M
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • agency PE
  • fixed base
  • construction project
Label
Die Betriebsstätte im Recht der Doppelbesteuerungsabkommen
Instantiates
Publication
Contents
Includes index
Extent
244 p.
Isbn
9783851227925
Label
Die Betriebsstätte im Recht der Doppelbesteuerungsabkommen
Publication
Contents
Includes index
Extent
244 p.
Isbn
9783851227925

Library Locations

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