The Resource Proposed changes to the OECD Commentary on Article 5 : part II - the construction PE notion, the negative list and the agency PE notion

Proposed changes to the OECD Commentary on Article 5 : part II - the construction PE notion, the negative list and the agency PE notion

Label
Proposed changes to the OECD Commentary on Article 5 : part II - the construction PE notion, the negative list and the agency PE notion
Title
Proposed changes to the OECD Commentary on Article 5 : part II - the construction PE notion, the negative list and the agency PE notion
Creator
Subject
Language
eng
Summary
The interpretation of the construction permanent establishment clause provided by Para. 3 of Art. 5, the negative list in Para. 4 of Art. 5 and the agency PE notion arising within the framework of Paras. 5 and 6 of Art. 5 of the OECD Model are examined
Citation source
In: European taxation. - Amsterdam. - Vol. 43 (2003),
http://library.link/vocab/creatorName
Caridi, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • PE
  • construction project
  • agency PE
Label
Proposed changes to the OECD Commentary on Article 5 : part II - the construction PE notion, the negative list and the agency PE notion
Instantiates
Publication
Label
Proposed changes to the OECD Commentary on Article 5 : part II - the construction PE notion, the negative list and the agency PE notion
Publication

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