The Resource Neuer OECD-Bericht zur Betriebsstättendefinition = New OECD report on the definition of permanent establishments

Neuer OECD-Bericht zur Betriebsstättendefinition = New OECD report on the definition of permanent establishments

Label
Neuer OECD-Bericht zur Betriebsstättendefinition = New OECD report on the definition of permanent establishments
Title
Neuer OECD-Bericht zur Betriebsstättendefinition = New OECD report on the definition of permanent establishments
Creator
Subject
Language
eng
Summary
Article 5 of the OECD Model Convention includes the definition of the treaty concept of permanent establishment which is primarily used for the purpose of allocating taxing rights when an enterprise of one state derives business profits from another state. The Committee on Fiscal Affairs, through a subgroup of its Working Party 1 on Tax Conventions and Related Questions, has examined various issues related to the interpretation and application of that definition and on 12 October 2011 released a public discussion draft including proposals for additions and changes to the update of the Commentary on Article 5 of the OECD Model. The author provides an overview of and comments on the discussion draft
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • PE
Label
Neuer OECD-Bericht zur Betriebsstättendefinition = New OECD report on the definition of permanent establishments
Instantiates
Publication
Label
Neuer OECD-Bericht zur Betriebsstättendefinition = New OECD report on the definition of permanent establishments
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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