The Resource Die Betriebsstätte im OECD-Musterabkommen 2017 und im Multilateralen Instrument
Die Betriebsstätte im OECD-Musterabkommen 2017 und im Multilateralen Instrument
Resource Information
The item Die Betriebsstätte im OECD-Musterabkommen 2017 und im Multilateralen Instrument represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Die Betriebsstätte im OECD-Musterabkommen 2017 und im Multilateralen Instrument represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Due to the update of the OECD Model Tax Convention of November 2017 as well as due to the Multilateral Instrument (MLI), which is currently in the implementation phase in Germany, the permanent establishment has come back into focus. In this article the author considers the development up to the current status
- Language
- eng
- Label
- Die Betriebsstätte im OECD-Musterabkommen 2017 und im Multilateralen Instrument
- Title
- Die Betriebsstätte im OECD-Musterabkommen 2017 und im Multilateralen Instrument
- Language
- eng
- Summary
- Due to the update of the OECD Model Tax Convention of November 2017 as well as due to the Multilateral Instrument (MLI), which is currently in the implementation phase in Germany, the permanent establishment has come back into focus. In this article the author considers the development up to the current status
- Citation source
- In: Praxis Internationale Steuerberatung. - Nordkirchen. - (2020), no. 9 ; p. 252-258
- http://library.link/vocab/creatorName
- Wilke, K-M
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- PE
- OECD Model
- MLI
- Label
- Die Betriebsstätte im OECD-Musterabkommen 2017 und im Multilateralen Instrument
- Label
- Die Betriebsstätte im OECD-Musterabkommen 2017 und im Multilateralen Instrument
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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/portal/Die-Betriebsst%C3%A4tte-im-OECD-Musterabkommen-2017/6IBHDVq-r-8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Betriebsst%C3%A4tte-im-OECD-Musterabkommen-2017/6IBHDVq-r-8/">Die Betriebsstätte im OECD-Musterabkommen 2017 und im Multilateralen Instrument</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Die-Betriebsst%C3%A4tte-im-OECD-Musterabkommen-2017/6IBHDVq-r-8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Betriebsst%C3%A4tte-im-OECD-Musterabkommen-2017/6IBHDVq-r-8/">Die Betriebsstätte im OECD-Musterabkommen 2017 und im Multilateralen Instrument</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
