The Resource Konzerninterne Leistungen eines CSR-Managers : Betriebsstätte für das entsendende Unternehmen? = Intra-Group services of a CSR manager : permanent establishment for the company assigning the manager?

Konzerninterne Leistungen eines CSR-Managers : Betriebsstätte für das entsendende Unternehmen? = Intra-Group services of a CSR manager : permanent establishment for the company assigning the manager?

Label
Konzerninterne Leistungen eines CSR-Managers : Betriebsstätte für das entsendende Unternehmen? = Intra-Group services of a CSR manager : permanent establishment for the company assigning the manager?
Title
Konzerninterne Leistungen eines CSR-Managers : Betriebsstätte für das entsendende Unternehmen? = Intra-Group services of a CSR manager : permanent establishment for the company assigning the manager?
Creator
Subject
Language
eng
Summary
Within international corporate groups, experts such as corporate social responsibility (CSR) managers are frequently assigned to other members of the group for knowledge transfer. The first question that arises is whether such an assignment initiates a permanent establishment in accordance with Art 5 para 1 OECD Model Tax Convention (OECD MC). If the general rule is met, the next question arising is the fulfilment of the auxiliary activity clause as defined by Art 5 para 4 OECD MC. This contribution presents reflections on the assessment of CSR management services in the context of Art 5 OECD MC
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 9 ; p. 454-460
http://library.link/vocab/creatorName
  • Auer, S
  • Petutschnig, M
Geographic coverage
  • European Union
  • Europe
  • International
Language note
German
http://library.link/vocab/subjectName
  • intra-group services
  • corporate social responsibility
  • PE
  • auxiliary activities
  • tax treaty
  • OECD Model
Label
Konzerninterne Leistungen eines CSR-Managers : Betriebsstätte für das entsendende Unternehmen? = Intra-Group services of a CSR manager : permanent establishment for the company assigning the manager?
Instantiates
Publication
Label
Konzerninterne Leistungen eines CSR-Managers : Betriebsstätte für das entsendende Unternehmen? = Intra-Group services of a CSR manager : permanent establishment for the company assigning the manager?
Publication

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