The Resource Jettisoning the OECD's 'concluding contracts' PE test not only lowers threshold, it leads to more subjectivity, pratitioners say
Jettisoning the OECD's 'concluding contracts' PE test not only lowers threshold, it leads to more subjectivity, pratitioners say
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The item Jettisoning the OECD's 'concluding contracts' PE test not only lowers threshold, it leads to more subjectivity, pratitioners say 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 Jettisoning the OECD's 'concluding contracts' PE test not only lowers threshold, it leads to more subjectivity, pratitioners say 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
- Practitioners interviewed by Bloomberg BNA concur that the OECD is likely to jettison the "concluding contracts test" from article 5 of the organization's model tax treaty in 2015, as part of the OECD's project to combat base erosion and profit shifting. They also believe that a revised article 5 will not only lower the threshold for a permanent establishment, it will change the metrics for determining whether that threshold has been met
- Language
- eng
- Label
- Jettisoning the OECD's 'concluding contracts' PE test not only lowers threshold, it leads to more subjectivity, pratitioners say
- Title
- Jettisoning the OECD's 'concluding contracts' PE test not only lowers threshold, it leads to more subjectivity, pratitioners say
- Language
- eng
- Summary
- Practitioners interviewed by Bloomberg BNA concur that the OECD is likely to jettison the "concluding contracts test" from article 5 of the organization's model tax treaty in 2015, as part of the OECD's project to combat base erosion and profit shifting. They also believe that a revised article 5 will not only lower the threshold for a permanent establishment, it will change the metrics for determining whether that threshold has been met
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2014),
- http://library.link/vocab/creatorName
- Bell, K.A
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- PE
- BEPS
- Label
- Jettisoning the OECD's 'concluding contracts' PE test not only lowers threshold, it leads to more subjectivity, pratitioners say
- Label
- Jettisoning the OECD's 'concluding contracts' PE test not only lowers threshold, it leads to more subjectivity, pratitioners say
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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/Jettisoning-the-OECDs-concluding-contracts-PE/V_f8q_WkwuE/" 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/Jettisoning-the-OECDs-concluding-contracts-PE/V_f8q_WkwuE/">Jettisoning the OECD's 'concluding contracts' PE test not only lowers threshold, it leads to more subjectivity, pratitioners say</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/Jettisoning-the-OECDs-concluding-contracts-PE/V_f8q_WkwuE/" 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/Jettisoning-the-OECDs-concluding-contracts-PE/V_f8q_WkwuE/">Jettisoning the OECD's 'concluding contracts' PE test not only lowers threshold, it leads to more subjectivity, pratitioners say</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>
