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The Resource Permanent establishments in international and EU tax law

Permanent establishments in international and EU tax law

Label
Permanent establishments in international and EU tax law
Title
Permanent establishments in international and EU tax law
Contributor
Subject
Language
eng
Summary
The concept of 'permanent establishment' (PE) is a cornerstone of international tax law. The authors, graduates of the postgraduate programme in International Tax Law at the Vienna University of Economics and Business, analyse this concept in detail. The contributions focus on the definition of permanent establishment under Article 5 of the OECD Model Convention, the attribution of profits to permanent establishments under Article 7 of the Model, and PE issues arising under EU tax law
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Brugger, F. (Florian)
  • Plansky, P
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 68
  • Band 68
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • international tax law
  • EU tax law
  • allocation of profits
Label
Permanent establishments in international and EU tax law
Instantiates
Publication
Contents
  • The history of Article 5 OECD Model Convention
  • Sokolov, T.
  • ; p. 13-29
  • The differences between Article 5 OECD, United States and United Nations Model Convention
  • Busato, L.
  • ; p. 31-57
  • The permanent establishment definition
  • Serna Ceballos, A.
  • ; p. 59-70
  • The construction permanent establishment
  • Sagmeister, C.
  • ; p. 71-86
  • Exceptions to the general permanent establishment definition for preparatory or auxiliary activities
  • Aivazian, C.
  • ; 87-104
  • The agency permanent establishment
  • Feuerstein, D.
  • ; p. 105-125
  • The history of Article 7 OECD Model Convention
  • Bondarenko, T.
  • ; p. 125-146
  • The differences and similarities between Article 7 OECD, United States and United Nations Model Convention
  • Mosquera, M.E.
  • ; p. 147-169
  • The interrelation between the attribution of profits under tax treaty law and the realization of profits under domestic law
  • Pechota, F.
  • ; p. 171-184
  • The attribution of functions, assets and risks to permanent establishments
  • Jeitler, M.
  • ; p. 185-202
  • The attribution of capital to permanent establishments
  • Truffer, I.
  • ; p. 203-217
  • The methods for the attribution of profits to permanent establishments
  • Melicher, M.
  • ; p. 219-234
  • The attribution of profits to agency permanent establishments
  • Alfery, J.
  • ; p. 235-247
  • The relevance of the permanent establishment concept for the source of interest
  • Martino, E.
  • ; p. 249-260
  • The relevance of the permanent establishment concept for the allocation of income from employment
  • Augustyniak, P.
  • ; p. 261-268
  • The relationship between Art. 7 and Art. 21 OECD Model Convention
  • Seitz, T.
  • ; p. 269-286
  • Non-discrimination of permanent establishments
  • Reyes, A.
  • ; p. 287-303
  • Protection of permanent establishments under the fundamental freedoms
  • Ene, M.
  • ; p. 307-324
  • Permanent establishment losses in EC law
  • Baginova, L.
  • ; p. 325-343
  • Permanent establishment issues under the Parent-Subsidiary Directive and the Interest and Royalty Directive
  • Schwingshackl, M.
  • ; p. 345-360
  • Permanent establishment issues under the Savings Directive
  • Zuchaj, E.
  • ; p. 361-378
Isbn
9783707320039
Label
Permanent establishments in international and EU tax law
Publication
Contents
  • The history of Article 5 OECD Model Convention
  • Sokolov, T.
  • ; p. 13-29
  • The differences between Article 5 OECD, United States and United Nations Model Convention
  • Busato, L.
  • ; p. 31-57
  • The permanent establishment definition
  • Serna Ceballos, A.
  • ; p. 59-70
  • The construction permanent establishment
  • Sagmeister, C.
  • ; p. 71-86
  • Exceptions to the general permanent establishment definition for preparatory or auxiliary activities
  • Aivazian, C.
  • ; 87-104
  • The agency permanent establishment
  • Feuerstein, D.
  • ; p. 105-125
  • The history of Article 7 OECD Model Convention
  • Bondarenko, T.
  • ; p. 125-146
  • The differences and similarities between Article 7 OECD, United States and United Nations Model Convention
  • Mosquera, M.E.
  • ; p. 147-169
  • The interrelation between the attribution of profits under tax treaty law and the realization of profits under domestic law
  • Pechota, F.
  • ; p. 171-184
  • The attribution of functions, assets and risks to permanent establishments
  • Jeitler, M.
  • ; p. 185-202
  • The attribution of capital to permanent establishments
  • Truffer, I.
  • ; p. 203-217
  • The methods for the attribution of profits to permanent establishments
  • Melicher, M.
  • ; p. 219-234
  • The attribution of profits to agency permanent establishments
  • Alfery, J.
  • ; p. 235-247
  • The relevance of the permanent establishment concept for the source of interest
  • Martino, E.
  • ; p. 249-260
  • The relevance of the permanent establishment concept for the allocation of income from employment
  • Augustyniak, P.
  • ; p. 261-268
  • The relationship between Art. 7 and Art. 21 OECD Model Convention
  • Seitz, T.
  • ; p. 269-286
  • Non-discrimination of permanent establishments
  • Reyes, A.
  • ; p. 287-303
  • Protection of permanent establishments under the fundamental freedoms
  • Ene, M.
  • ; p. 307-324
  • Permanent establishment losses in EC law
  • Baginova, L.
  • ; p. 325-343
  • Permanent establishment issues under the Parent-Subsidiary Directive and the Interest and Royalty Directive
  • Schwingshackl, M.
  • ; p. 345-360
  • Permanent establishment issues under the Savings Directive
  • Zuchaj, E.
  • ; p. 361-378
Isbn
9783707320039

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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