The Resource Interruptions in building site permanent establishments to be interpreted under the limited inclusion theory
Interruptions in building site permanent establishments to be interpreted under the limited inclusion theory
Resource Information
The item Interruptions in building site permanent establishments to be interpreted under the limited inclusion theory represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Interruptions in building site permanent establishments to be interpreted under the limited inclusion theory represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author examines how article 5(3) of the OECD Model (2012) is to be interpreted as regards interruptions in building site permanent establishments. The history of paragraph 19 of the Commentary on Article 5 (2012) is helpful in that exercise. The author concludes that article 5(3) is to be interpreted under the limited inclusion theory
- Language
- eng
- Label
- Interruptions in building site permanent establishments to be interpreted under the limited inclusion theory
- Title
- Interruptions in building site permanent establishments to be interpreted under the limited inclusion theory
- Language
- eng
- Summary
- In this article, the author examines how article 5(3) of the OECD Model (2012) is to be interpreted as regards interruptions in building site permanent establishments. The history of paragraph 19 of the Commentary on Article 5 (2012) is helpful in that exercise. The author concludes that article 5(3) is to be interpreted under the limited inclusion theory
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013), no. 7 ; p. 331-343
- http://library.link/vocab/creatorName
- Pijl, H
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- PE
- construction project
- case law
- Label
- Interruptions in building site permanent establishments to be interpreted under the limited inclusion theory
- Label
- Interruptions in building site permanent establishments to be interpreted under the limited inclusion theory
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Interruptions-in-building-site-permanent/Dj2q-_kC7qc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Interruptions-in-building-site-permanent/Dj2q-_kC7qc/">Interruptions in building site permanent establishments to be interpreted under the limited inclusion theory</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Interruptions-in-building-site-permanent/Dj2q-_kC7qc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Interruptions-in-building-site-permanent/Dj2q-_kC7qc/">Interruptions in building site permanent establishments to be interpreted under the limited inclusion theory</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
