The Resource Kommissionärsstrukturen im internationalen Konzernvertrieb = Commissionaire arrangements in an international intra-group distribution chain

Kommissionärsstrukturen im internationalen Konzernvertrieb = Commissionaire arrangements in an international intra-group distribution chain

Label
Kommissionärsstrukturen im internationalen Konzernvertrieb = Commissionaire arrangements in an international intra-group distribution chain
Title
Kommissionärsstrukturen im internationalen Konzernvertrieb = Commissionaire arrangements in an international intra-group distribution chain
Creator
Subject
Language
eng
Summary
Commissionaire arrangements are a common way for multinational enterprises to structure their intra-group distribution chain. The Austrian tax administration has assumed that in such a structure the commissionaire may establish an agency PE (Art. 5 para. 5 OECD Model Convention) for the non-resident principal. This article takes a critical look at the authorities' position by referring to the long-awaited Zimmer ruling rendered by the French Conseil d'État
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 20 (2010),
http://library.link/vocab/creatorName
Staringer, C
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • commissionaire
  • agency PE
  • group treatment
Label
Kommissionärsstrukturen im internationalen Konzernvertrieb = Commissionaire arrangements in an international intra-group distribution chain
Instantiates
Publication
Label
Kommissionärsstrukturen im internationalen Konzernvertrieb = Commissionaire arrangements in an international intra-group distribution chain
Publication

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