The Resource The dependent agent and attribution of profits to the agency PE

The dependent agent and attribution of profits to the agency PE

Label
The dependent agent and attribution of profits to the agency PE
Title
The dependent agent and attribution of profits to the agency PE
Creator
Subject
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 Next it examines Article 7 of the OECD Model, the commentary on the OECD Model, the OECD discussion draft guidance, and the attribution of profits to the dependent agent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
Instantiates
Publication
Label
The dependent agent and attribution of profits to the agency PE
Publication

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