The Resource Observations on former article 14 of OECD MC and the ramifications of its deletion

Observations on former article 14 of OECD MC and the ramifications of its deletion

Label
Observations on former article 14 of OECD MC and the ramifications of its deletion
Title
Observations on former article 14 of OECD MC and the ramifications of its deletion
Creator
Subject
Language
eng
Summary
Examines both theoretical and practical differences between art. 14 and art. 7 of the OECD Model in respect of taxing independent professional services, examines to which extent the deletion of art. 14 will influence the taxation right of source states, and - with all the characteristics of the UN Model taken into consideration - discusses whether the same change taking place in the OECD Model may also find its way into the UN Model
Citation source
Bound in: Permanent establishments in international tax law. - Vienna : Linde, 2003 ; p. 203-226
http://library.link/vocab/creatorName
Xu, T
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • independent personal services
  • fixed base
  • PE
  • source principle of taxation
Label
Observations on former article 14 of OECD MC and the ramifications of its deletion
Instantiates
Publication
Label
Observations on former article 14 of OECD MC and the ramifications of its deletion
Publication

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