The Resource Homeoffice-Betriebsstätten im DBA-Recht in Zeiten der COVID-19-Pandemie
Homeoffice-Betriebsstätten im DBA-Recht in Zeiten der COVID-19-Pandemie
Resource Information
The item Homeoffice-Betriebsstätten im DBA-Recht in Zeiten der COVID-19-Pandemie 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 Homeoffice-Betriebsstätten im DBA-Recht in Zeiten der COVID-19-Pandemie 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
- This article looks at the home office facilities during the COVID-19 pandemic. Does it create a PE? It looks at the OECD guidance
- Language
- eng
- Label
- Homeoffice-Betriebsstätten im DBA-Recht in Zeiten der COVID-19-Pandemie
- Title
- Homeoffice-Betriebsstätten im DBA-Recht in Zeiten der COVID-19-Pandemie
- Language
- eng
- Summary
- This article looks at the home office facilities during the COVID-19 pandemic. Does it create a PE? It looks at the OECD guidance
- Citation source
- In: Österreichische Steuerzeitung. - Wien. - Vol. 74 (2021), no. 14 ; p. 417-424
- http://library.link/vocab/creatorName
- Kerschner, I
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- OECD
- COVID-19 pandemic
- home office
- PE
- tax treaty
- Label
- Homeoffice-Betriebsstätten im DBA-Recht in Zeiten der COVID-19-Pandemie
- Label
- Homeoffice-Betriebsstätten im DBA-Recht in Zeiten der COVID-19-Pandemie
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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/Homeoffice-Betriebsst%C3%A4tten-im-DBA-Recht-in-Zeiten/fOxj0Ieb4dg/" 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/Homeoffice-Betriebsst%C3%A4tten-im-DBA-Recht-in-Zeiten/fOxj0Ieb4dg/">Homeoffice-Betriebsstätten im DBA-Recht in Zeiten der COVID-19-Pandemie</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>
