The Resource Die Fehlentwicklungen bei der Vertreterbetriebsstätte = The dependent agent permanent establishment is headed on the wrong track

Die Fehlentwicklungen bei der Vertreterbetriebsstätte = The dependent agent permanent establishment is headed on the wrong track

Label
Die Fehlentwicklungen bei der Vertreterbetriebsstätte = The dependent agent permanent establishment is headed on the wrong track
Title
Die Fehlentwicklungen bei der Vertreterbetriebsstätte = The dependent agent permanent establishment is headed on the wrong track
Creator
Subject
Language
eng
Summary
The 'dependent agent permanent establishment' (DAPE) is one of the most controversial and demanding issues in international tax law. In attempting to reach a consensus, the OECD has opened up a broad scope of interpretation, particularly with a view to the attribution of profits, and failed to provide clear guidance. Quite to the contrary, among practitioners from all sides there is a sense of confusion. The dilemma surrounding the DAPE is remarkable, for it goes back as far as 1946 and the Model Convention of the League of Nations. In this article, the author seeks to shed light on the DAPE and find a viable solution
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 6 ; p. 282-289
http://library.link/vocab/creatorName
Ditz, X
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • agency PE
  • attribution of profits
Label
Die Fehlentwicklungen bei der Vertreterbetriebsstätte = The dependent agent permanent establishment is headed on the wrong track
Instantiates
Publication
Label
Die Fehlentwicklungen bei der Vertreterbetriebsstätte = The dependent agent permanent establishment is headed on the wrong track
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...