Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishments
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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.
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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
- 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
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Context of Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishmentsWork of
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<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/NMib7khuKFA/" 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/NMib7khuKFA/">Internationale Rechtsprechung zum Betriebsstättenbegriff = International court decisions on permanent establishments</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>