Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic
Resource Information
The work Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic
Resource Information
The work Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Reflections on the service PE concept in the double taxation treaty between Austria and the Czech RepublicWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/Kpnsk1Yllzg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Kpnsk1Yllzg/">Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/Kpnsk1Yllzg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Kpnsk1Yllzg/">Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic</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>
