The Resource The service PE concept in light of the Poland-Norway income tax treaty (2009)
The service PE concept in light of the Poland-Norway income tax treaty (2009)
Resource Information
The item The service PE concept in light of the Poland-Norway income tax treaty (2009) 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 The service PE concept in light of the Poland-Norway income tax treaty (2009) 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 article analyses the concept of a service PE, as defined in article 5(4) of the Poland-Norway Tax Treaty, which has no equivalent in any other tax treaty signed by Poland or Norway and differs from the service PE provision in the Commentary on the OECD Model (2008) and the UN Model (2011). As a result, there is no guidance of the tax authorities or case law in this regard. This article addresses this legal gap in detail
- Language
- eng
- Label
- The service PE concept in light of the Poland-Norway income tax treaty (2009)
- Title
- The service PE concept in light of the Poland-Norway income tax treaty (2009)
- Language
- eng
- Summary
- This article analyses the concept of a service PE, as defined in article 5(4) of the Poland-Norway Tax Treaty, which has no equivalent in any other tax treaty signed by Poland or Norway and differs from the service PE provision in the Commentary on the OECD Model (2008) and the UN Model (2011). As a result, there is no guidance of the tax authorities or case law in this regard. This article addresses this legal gap in detail
- Citation source
- In: European taxation. - Amsterdam. - Vol. 54 (2014),
- http://library.link/vocab/creatorName
- Kuźniacki, B
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- PE
- services PE
- tax treaty
- Label
- The service PE concept in light of the Poland-Norway income tax treaty (2009)
- Label
- The service PE concept in light of the Poland-Norway income tax treaty (2009)
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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/The-service-PE-concept-in-light-of-the/-xWoNFUZVko/" 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/The-service-PE-concept-in-light-of-the/-xWoNFUZVko/">The service PE concept in light of the Poland-Norway income tax treaty (2009)</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/The-service-PE-concept-in-light-of-the/-xWoNFUZVko/" 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/The-service-PE-concept-in-light-of-the/-xWoNFUZVko/">The service PE concept in light of the Poland-Norway income tax treaty (2009)</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>
