The service PE concept in light of the Poland-Norway income tax treaty (2009)
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The work The service PE concept in light of the Poland-Norway income tax treaty (2009) 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.
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The service PE concept in light of the Poland-Norway income tax treaty (2009)
Resource Information
The work The service PE concept in light of the Poland-Norway income tax treaty (2009) 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.
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- 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),
- Geographic coverage
- Europe
- Language note
- English
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Context of The service PE concept in light of the Poland-Norway income tax treaty (2009)Work of
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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/resource/gqEVF3QZN1c/" 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/gqEVF3QZN1c/">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>
