The Resource Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention
Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention
Resource Information
The item Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention 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 Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention 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 articles examines the question whether subcontracting another company can amount to a permanent establishment (PE) according to Article 5 paragraph 3 letter b) of the United Nations Model Convention. In doing this, it looks at alternative service PE clauses, decisions and regulations in various jurisdictions and the interrelationship with the PE profit allocation clause and the non-discrimination clause. It argues that a PE through subcontracting another company would lead to dissatisfactory results
- Language
- eng
- Label
- Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention
- Title
- Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention
- Language
- eng
- Summary
- This articles examines the question whether subcontracting another company can amount to a permanent establishment (PE) according to Article 5 paragraph 3 letter b) of the United Nations Model Convention. In doing this, it looks at alternative service PE clauses, decisions and regulations in various jurisdictions and the interrelationship with the PE profit allocation clause and the non-discrimination clause. It argues that a PE through subcontracting another company would lead to dissatisfactory results
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 6/7 ; p. 461-466
- http://library.link/vocab/creatorName
- Ma, G-M
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- PE
- services PE
- UN Model
- Label
- Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention
- Label
- Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention
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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/Subcontracting-services-to-a-company-and-a/JVnmHE9waro/" 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/Subcontracting-services-to-a-company-and-a/JVnmHE9waro/">Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention</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/Subcontracting-services-to-a-company-and-a/JVnmHE9waro/" 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/Subcontracting-services-to-a-company-and-a/JVnmHE9waro/">Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention</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>
