The Resource Permanent establishment implications for coordination centres in the oil and gas industry

Permanent establishment implications for coordination centres in the oil and gas industry

Label
Permanent establishment implications for coordination centres in the oil and gas industry
Title
Permanent establishment implications for coordination centres in the oil and gas industry
Creator
Subject
Language
eng
Summary
This article analyses the permanent establishment (PE) concept in relation to a coordination centre of a non-resident company in the oil and gas industry, considering whether the coordination centre constitutes a basic rule PE and whether it should be aggregated with the company's other places of business in a foreign jurisdiction
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
  • Goede, J.J.P. de
  • Vlasceanu, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • PE
  • mining industry
  • coordination centre
  • construction project
  • UN Model
Label
Permanent establishment implications for coordination centres in the oil and gas industry
Instantiates
Publication
Label
Permanent establishment implications for coordination centres in the oil and gas industry
Publication

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