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
  • 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?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/T/TNI/vol.83/13_1141-1145.zip
Publication
Note
20161014

Library Locations

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