Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishments

Resource Information

The work Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishments 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

Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishments

Creator

• Bendlinger, S

Subject

• OECD Model
• PE
• treaty interpretation

Language

eng

Summary

In April 2011 the 11th Annual Tax Planning Strategies U.S. and Europe Conference was held at the OECD headquarters in Paris. One important question considered by the OECD Committee on Fiscal Affairs is whether enterprises have passed the threshold for having permanent establishments in host countries. The OECD has a project underway to clarify issues of interpretation of Art. 5 of the OECD Model Tax Convention. One of the panels explored three scenarios that commonly raise PE questions: commissionaire arrangements, subcontracting, and secondment of employees. The author was one of the speakers and reports about the outcome of the discussions

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),

Geographic coverage

• European Union
• Europe

Language note

German