The Resource Services and the service PE under treaty law from an Austrian perspective
Services and the service PE under treaty law from an Austrian perspective
Resource Information
The item Services and the service PE under treaty law from an Austrian perspective 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 Services and the service PE under treaty law from an Austrian perspective 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 concept of the 'Service PE' is an increasingly relevant concept of double tax treaties also in countries that use the OECD Model Treaty. A Service PE may not only arise in case it is explicitly provided for in a treaty, but also - along the lines of the painter example of the OECD Model Commentary - merely because services are provided at a particular location (a house that is painted, offices in which consulting services are rendered, or hotel facilities that are cleaned). Instead of such disguised Service PEs, an explicit rule of a treaty provides more planning certainty and avoids disputes among revenue services. This article covers the different approaches of the OECD Model Commentary, the UN Model Convention and certain particular double tax treaties regarding the concept of the Service PE and discusses different views of courts and authorities in relation to this context
- Language
- eng
- Label
- Services and the service PE under treaty law from an Austrian perspective
- Title
- Services and the service PE under treaty law from an Austrian perspective
- Language
- eng
- Summary
- The concept of the 'Service PE' is an increasingly relevant concept of double tax treaties also in countries that use the OECD Model Treaty. A Service PE may not only arise in case it is explicitly provided for in a treaty, but also - along the lines of the painter example of the OECD Model Commentary - merely because services are provided at a particular location (a house that is painted, offices in which consulting services are rendered, or hotel facilities that are cleaned). Instead of such disguised Service PEs, an explicit rule of a treaty provides more planning certainty and avoids disputes among revenue services. This article covers the different approaches of the OECD Model Commentary, the UN Model Convention and certain particular double tax treaties regarding the concept of the Service PE and discusses different views of courts and authorities in relation to this context
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
- http://library.link/vocab/creatorName
-
- Steiner, S
- Wimpissinger, C
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- services
- PE
- services PE
- tax treaty
- case law
- Label
- Services and the service PE under treaty law from an Austrian perspective
- Label
- Services and the service PE under treaty law from an Austrian perspective
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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/Services-and-the-service-PE-under-treaty-law-from/7LIibSKqb0k/" 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/Services-and-the-service-PE-under-treaty-law-from/7LIibSKqb0k/">Services and the service PE under treaty law from an Austrian perspective</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>
