The Resource Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?

Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?

Label
Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
Title
Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
Creator
Subject
Language
  • ger
  • eng
Summary
The discussion around the service permanent establishment (PE) reflects the continuing tension between the source and the residence principle which has intensified due to the growing political and economic influence of emerging nations. In particular, Germany and Austria, as service exporting countries, view the developments concerning a service PE introduced by the OECD with growing concern, since they collide with the traditional PE concept. In this article, the authors examine this view with reference to the principle of equivalence, but also point out the practical pitfalls of the recent proposals. They analyse as to what extent the criticism directed toward a changing PE conception is justified
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016), no. 12 ; p. 595-600
http://library.link/vocab/creatorName
  • Bannes, M
  • Gerlach, C
Geographic coverage
  • International
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • PE
  • services PE
  • nexus
Label
Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/R-S/SWI/12_595-600.pdf
Publication

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