The Resource "The agency element of permanent establishment : the OECD Commentaries from the civil law view"

"The agency element of permanent establishment : the OECD Commentaries from the civil law view"

Label
"The agency element of permanent establishment : the OECD Commentaries from the civil law view"
Title
"The agency element of permanent establishment : the OECD Commentaries from the civil law view"
Creator
Subject
Language
eng
Summary
In 1993, Sidney Roberts authored a famous article in Intertax on agencies and permanent establishments regarding the OECD Commentaries from a civil law perspective. The article engendered much debate (for example, see Avery Jones et al., "Agents as Permanent Establishments under the OECD Model Tax Convention", European Taxation 5 (1993), pages 154 to 181). It was, however, very long and complex. This is an abstract of the article, which should serve both to refresh the debate and communicate the original concepts succinctly
Citation source
In: European taxation. - Amsterdam. - Vol. 48 (2008),
http://library.link/vocab/creatorName
Roberts, S.I
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model Commentaries
  • PE
  • agency PE
  • treaty interpretation
Label
"The agency element of permanent establishment : the OECD Commentaries from the civil law view"
Instantiates
Publication
Label
"The agency element of permanent establishment : the OECD Commentaries from the civil law view"
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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