Monsenego, Jérôme
The construction PE and temporaray interruptions questions based on a Swedish case /by Jérôme Monsenego .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the author discusses a recent Swedish Supreme Administration Court case involving the application of the construction permanent establishment rules in article 5 of the OECD model tax convention.
EMPRESAS CONSTRUCTORAS
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
SUECIA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 96, n. 5, November 4, 2019, p. 415-420
The construction PE and temporaray interruptions questions based on a Swedish case /by Jérôme Monsenego .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the author discusses a recent Swedish Supreme Administration Court case involving the application of the construction permanent establishment rules in article 5 of the OECD model tax convention.
EMPRESAS CONSTRUCTORAS
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
SUECIA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 96, n. 5, November 4, 2019, p. 415-420