IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition
Current Problems of the Permanent Establishment Definition
Erschienen am 5. Januar 2016
94 Seiten
978-90-411-8704-8 (ISBN)
Beschreibung
This part of the IFA Seminar Series focuses on two aspects of the definition of permanent establishments: whether and when the provision of services may constitute a permanent establishment concept.
The papers delivered at the seminar and the discussions among panelists and congress participants from the floor are reproduced in this booklet.
The papers delivered at the seminar and the discussions among panelists and congress participants from the floor are reproduced in this booklet.
Weitere Details
Weitere Ausgaben
Inhalt
- Cover
- Half Title Page
- Title Page
- Copyright Page
- Table of Contents
- Introduction
- The Current Work Program of OECD's Committee on Fiscal Affairs
- OECD Work on Tax Treaties
- Discussion
- The Upcoming Update of the OECD Model
- Subject to what Conditions Will the Provision of Services Constitute a Permanent Establishment?
- PART I
- 1. Introduction
- 2. The Basic-Rule PE
- 3. The Construction PE
- 4. The Agency PE
- 5. The Subsidiary PE
- PART II
- 6. Application of the Principles of PE - Selected Situations
- 7. Final Remarks
- Discussion
- The Impact of the Communications Revolution on the Pennanent Establishment Concept - Discussion
- Appendix 1: OECD Model Convention Article 7
- Appendix 2: OECD Model Convention Article 5
- Back Cover
