Chan, Alfred K.
Applying the multilateral instrument's specific activity exemption / by Alfred Chan .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the author provides a guide to article 13 of the OECD's multilateral insturment, which attempts to combat efforts to artificially avoid creating a permanent establishment using the specific activity exemption. He examines the various options and reservations included in the article and considers how the choices that jurisdictions make interact with the choices made by their treaty partners.
ESTABLECIMIENTO PERMANENTE
EXENCIONES TRIBUTARIAS
ELUSION FISCAL
CONVENIO MULTILATERAL
Tax Notes International 1048-3306 v. 96, n. 11, December 16, 2019, p. 991-999
Applying the multilateral instrument's specific activity exemption / by Alfred Chan .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the author provides a guide to article 13 of the OECD's multilateral insturment, which attempts to combat efforts to artificially avoid creating a permanent establishment using the specific activity exemption. He examines the various options and reservations included in the article and considers how the choices that jurisdictions make interact with the choices made by their treaty partners.
ESTABLECIMIENTO PERMANENTE
EXENCIONES TRIBUTARIAS
ELUSION FISCAL
CONVENIO MULTILATERAL
Tax Notes International 1048-3306 v. 96, n. 11, December 16, 2019, p. 991-999