The Resource The dependent agent and attribution of profits to the agency PE
The dependent agent and attribution of profits to the agency PE
Resource Information
The item The dependent agent and attribution of profits to the agency PE represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item The dependent agent and attribution of profits to the agency PE represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- This paper first analyses Article 5 of the OECD Model and the agency clause. Next it examines Article 7 of the OECD Model, the commentary on the OECD Model, the OECD discussion draft guidance, and the attribution of profits to the dependent agent
- Language
- eng
- Label
- The dependent agent and attribution of profits to the agency PE
- Title
- The dependent agent and attribution of profits to the agency PE
- Language
- eng
- Summary
- This paper first analyses Article 5 of the OECD Model and the agency clause. Next it examines Article 7 of the OECD Model, the commentary on the OECD Model, the OECD discussion draft guidance, and the attribution of profits to the dependent agent
- Citation source
- Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 99-124
- http://library.link/vocab/creatorName
- Gustiova, A
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- PE
- agency PE
- allocation of profits
- source principle of taxation
- residence principle of taxation
- OECD Model
- Label
- The dependent agent and attribution of profits to the agency PE
- Label
- The dependent agent and attribution of profits to the agency PE
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-dependent-agent-and-attribution-of-profits-to/nA0TMg5t1NY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-dependent-agent-and-attribution-of-profits-to/nA0TMg5t1NY/">The dependent agent and attribution of profits to the agency PE</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-dependent-agent-and-attribution-of-profits-to/nA0TMg5t1NY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-dependent-agent-and-attribution-of-profits-to/nA0TMg5t1NY/">The dependent agent and attribution of profits to the agency PE</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
