The Resource Agency permanent establishments - the black hole of the tax treaties: part II

Agency permanent establishments - the black hole of the tax treaties: part II

Label
Agency permanent establishments - the black hole of the tax treaties: part II
Title
Agency permanent establishments - the black hole of the tax treaties: part II
Creator
Subject
Summary
This article discusses the concept of agency permanent establishments and indicates that this concept constitutes a trap for the unwary. The authors outline the agency concept and discuss the position of representatives and particular agents such as partners and limited partners
Citation source
In: Tax planning international review. - London. - Vol. 19 (1992),
http://library.link/vocab/creatorName
  • Williams, R.L
  • Huston, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • agency PE
  • treaty interpretation
Label
Agency permanent establishments - the black hole of the tax treaties: part II
Instantiates
Publication
Label
Agency permanent establishments - the black hole of the tax treaties: part II
Publication

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