"The agency element of permanent establishment : the OECD Commentaries from the civil law view"
Resource Information
The work "The agency element of permanent establishment : the OECD Commentaries from the civil law view" represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
"The agency element of permanent establishment : the OECD Commentaries from the civil law view"
Resource Information
The work "The agency element of permanent establishment : the OECD Commentaries from the civil law view" represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- "The agency element of permanent establishment : the OECD Commentaries from the civil law view"
- Language
- eng
- Summary
- In 1993, Sidney Roberts authored a famous article in Intertax on agencies and permanent establishments regarding the OECD Commentaries from a civil law perspective. The article engendered much debate (for example, see Avery Jones et al., "Agents as Permanent Establishments under the OECD Model Tax Convention", European Taxation 5 (1993), pages 154 to 181). It was, however, very long and complex. This is an abstract of the article, which should serve both to refresh the debate and communicate the original concepts succinctly
- Citation source
- In: European taxation. - Amsterdam. - Vol. 48 (2008),
- Geographic coverage
- International
- Language note
- English
Context
Context of "The agency element of permanent establishment : the OECD Commentaries from the civil law view"Work of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/7Y1OsFhLbrs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/7Y1OsFhLbrs/">"The agency element of permanent establishment : the OECD Commentaries from the civil law view"</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work "The agency element of permanent establishment : the OECD Commentaries from the civil law view"
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/7Y1OsFhLbrs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/7Y1OsFhLbrs/">"The agency element of permanent establishment : the OECD Commentaries from the civil law view"</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>
