The Resource When does a dependent agent act habitually?

When does a dependent agent act habitually?

Label
When does a dependent agent act habitually?
Title
When does a dependent agent act habitually?
Creator
Subject
Language
eng
Summary
This article discusses the importance of the term "habitually" in article 5(5) of the OECD Model Tax Convention for determining the existence of a permanent establishment
Citation source
In: Tax notes international. - Falls Church. - Vol. 83 (2016), no. 13 ; p. 1141-1145
http://library.link/vocab/creatorName
  • Ehlermann, C
  • Castelon, M. Oliveros
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • agency PE
  • PE
  • BEPS
  • tax treaty
Label
When does a dependent agent act habitually?
Instantiates
Publication
Label
When does a dependent agent act habitually?
Publication

Library Locations

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