The Resource Ist da eine Betriebsstätte? Nationalbericht zum IFA-Kongress 2009 in Vancouver = Is there a permanent establishment? Austrian National Report for the IFA Congress 2009 in Vancouver

Ist da eine Betriebsstätte? Nationalbericht zum IFA-Kongress 2009 in Vancouver = Is there a permanent establishment? Austrian National Report for the IFA Congress 2009 in Vancouver

Label
Ist da eine Betriebsstätte? Nationalbericht zum IFA-Kongress 2009 in Vancouver = Is there a permanent establishment? Austrian National Report for the IFA Congress 2009 in Vancouver
Title
Ist da eine Betriebsstätte? Nationalbericht zum IFA-Kongress 2009 in Vancouver = Is there a permanent establishment? Austrian National Report for the IFA Congress 2009 in Vancouver
Creator
Subject
Language
eng
Summary
The question "Is there a permanent establishment' (PE) is one of the most frequent tax treaty issues that enterprises, their advisors, government officials, and courts have to deal with. At an international level, guidance to answer this question can be found in the Commentary on the OECD Model Tax Convention and, to a lesser extent, on the UN Model Tax Convention. Substantial differences, however, can be found in defining the term as used in Art. 5 of the OECD Model Tax Convention which may result in double taxation. That is why the International Fiscal Association (IFA) has decided to choose this topic as one of the two main subjects to be discussed at the IFA Congress 2009. According to the guidelines given by the general reporters, the Branch Reports should focus on the judicial and administrative guidance available in the jurisdiction covered by the Reports to interpret the tax treaty definition of the term permanent establishment. The aim should be to contribute to a more uniform interpretation of the definition or at least to identify those aspects where there is difference among jurisdictions and where further guidance is needed at an international level. The author was appointed reporter of the Austrian IFA Branch for Subject I of the 2009 Congress, held in Vancouver, Canada from 30 August to 4 September 2009. This article is a summary of the report as published in the Cahiers de Droit Fiscal International
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • PE
  • treaty interpretation
Label
Ist da eine Betriebsstätte? Nationalbericht zum IFA-Kongress 2009 in Vancouver = Is there a permanent establishment? Austrian National Report for the IFA Congress 2009 in Vancouver
Instantiates
Publication
Label
Ist da eine Betriebsstätte? Nationalbericht zum IFA-Kongress 2009 in Vancouver = Is there a permanent establishment? Austrian National Report for the IFA Congress 2009 in Vancouver
Publication

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