The Resource Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
Resource Information
The item Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified? 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 Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified? 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
- The discussion around the service permanent establishment (PE) reflects the continuing tension between the source and the residence principle which has intensified due to the growing political and economic influence of emerging nations. In particular, Germany and Austria, as service exporting countries, view the developments concerning a service PE introduced by the OECD with growing concern, since they collide with the traditional PE concept. In this article, the authors examine this view with reference to the principle of equivalence, but also point out the practical pitfalls of the recent proposals. They analyse as to what extent the criticism directed toward a changing PE conception is justified
- Language
- eng
- Label
- Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
- Title
- Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
- Language
- eng
- Summary
- The discussion around the service permanent establishment (PE) reflects the continuing tension between the source and the residence principle which has intensified due to the growing political and economic influence of emerging nations. In particular, Germany and Austria, as service exporting countries, view the developments concerning a service PE introduced by the OECD with growing concern, since they collide with the traditional PE concept. In this article, the authors examine this view with reference to the principle of equivalence, but also point out the practical pitfalls of the recent proposals. They analyse as to what extent the criticism directed toward a changing PE conception is justified
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016), no. 12 ; p. 595-600
- http://library.link/vocab/creatorName
-
- Bannes, M
- Gerlach, C
- Geographic coverage
-
- International
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- PE
- services PE
- nexus
- Label
- Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
- Label
- Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Ist-die-Kritik-an-der/DI_Z0KLEIJc/" 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/Ist-die-Kritik-an-der/DI_Z0KLEIJc/">Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Ist-die-Kritik-an-der/DI_Z0KLEIJc/" 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/Ist-die-Kritik-an-der/DI_Z0KLEIJc/">Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?</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>
