Services and the service PE under treaty law from an Austrian perspective

Resource Information

The work Services and the service PE under treaty law from an Austrian perspective 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

Services and the service PE under treaty law from an Austrian perspective

Creator

• Steiner, S
• Wimpissinger, C

Subject

• services
• PE
• tax treaty
• services PE
• case law

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),

Geographic coverage

• European Union
• Europe

Language note

English