The Resource "dealing at arm's length" bei temporären DBA- Betriebsstätten

"dealing at arm's length" bei temporären DBA- Betriebsstätten

Label
"dealing at arm's length" bei temporären DBA- Betriebsstätten
Title
"dealing at arm's length" bei temporären DBA- Betriebsstätten
Creator
Subject
Summary
The arm's length principle and permanent establishments constituted for a limited period of time. Austrian resident taxpayers constituting permanent establishments in treaty countries are required to follow the "dealing at arm's length principle" when allocating profits to the foreign PE as specified in Art. 7 of the OECD Model Tax Convention. The author analyses the corresponding treaty provisions under consideration of the peculiarities arising in connection with the international taxation of the contracting business
Citation source
In: Steuer und Wirtschaft International. - Vienna. - Vol. 7 (1997),
http://library.link/vocab/creatorName
Bendlinger, S
Language note
German
http://library.link/vocab/subjectName
  • PE
  • arm's length principle
Label
"dealing at arm's length" bei temporären DBA- Betriebsstätten
Instantiates
Publication
Abbreviated title
SWI
Label
"dealing at arm's length" bei temporären DBA- Betriebsstätten
Publication
Abbreviated title
SWI

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...