The Resource Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic

Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic

Label
Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic
Title
Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic
Creator
Subject
Language
eng
Summary
This article explores the recent developments of the Service Permanent Establishment (PE) interpretation practice in Austria and in the Czech Republic. It highlights not only the differences in the interpretation of a service PE in Article 5 of the tax treaty concluded between Austria and the Czech Republic, but also the differences in the position of a service PE in both domestic legislations
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 41 (2013),
http://library.link/vocab/creatorName
  • Nerudová, D
  • Steindl, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • services PE
  • treaty interpretation
Label
Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic
Instantiates
Publication
Label
Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic
Publication

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