The Resource Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishments

Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishments

Label
Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishments
Title
Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishments
Creator
Subject
Language
eng
Summary
In April 2011 the 11th Annual Tax Planning Strategies U.S. and Europe Conference was held at the OECD headquarters in Paris. One important question considered by the OECD Committee on Fiscal Affairs is whether enterprises have passed the threshold for having permanent establishments in host countries. The OECD has a project underway to clarify issues of interpretation of Art. 5 of the OECD Model Tax Convention. One of the panels explored three scenarios that commonly raise PE questions: commissionaire arrangements, subcontracting, and secondment of employees. The author was one of the speakers and reports about the outcome of the discussions
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • treaty interpretation
Label
Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishments
Instantiates
Publication
Label
Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishments
Publication

Library Locations

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