The Resource Die Dienstleistungsbetriebsstätte im DBA-Recht = Treatment of services in tax treaty law

Die Dienstleistungsbetriebsstätte im DBA-Recht = Treatment of services in tax treaty law

Label
Die Dienstleistungsbetriebsstätte im DBA-Recht = Treatment of services in tax treaty law
Title
Die Dienstleistungsbetriebsstätte im DBA-Recht = Treatment of services in tax treaty law
Creator
Subject
Language
eng
Summary
On 8 December 2006, Working Party no. 1 on Tax Conventions and Related Questions of the OECD Committee on Fiscal Affairs presented a public discussion draft on the tax treaty treatment of services, and proposed Commentary changes to the OECD Model with respect to the treatment of international service providers. Due to some OECD member states' reluctance to adopt the principle of exclusive taxation of services that are not attributable to a permanent establishment situated on their territory, but that are performed on that territory, the OECD proposes an alternative provision which such states could agree bilaterally to include in their tax treaties. This article comments on the Working Party's position on the tax treatment of services in bilateral tax treaties
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 17 (2007),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • services
  • PE
Label
Die Dienstleistungsbetriebsstätte im DBA-Recht = Treatment of services in tax treaty law
Instantiates
Publication
Label
Die Dienstleistungsbetriebsstätte im DBA-Recht = Treatment of services in tax treaty law
Publication

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