Prakash, Kruthika
Permanent establishments under the OECD Model (2017) based on the principal role leading to the conclusion of contracts a doctrinal and policy analysis recurso electrónico / Kruthika Prakash .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article examines the meaning and scope of the expression “playing the principal role leading to the conclusion of contracts” introduced into article 5(5) of the OECD Model (2017). From a policy perspective, the author argues that the 2017 changes realize the overarching principles of appropriate permanent establishment taxation.
ESTABLECIMIENTO PERMANENTE
CONTRATOS
FISCALIDAD INTERNACIONAL
MODELO DE CONVENIO OCDE
Bulletin for International Taxation 0007-4624v. 74, n. 11, November 2020
Permanent establishments under the OECD Model (2017) based on the principal role leading to the conclusion of contracts a doctrinal and policy analysis recurso electrónico / Kruthika Prakash .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article examines the meaning and scope of the expression “playing the principal role leading to the conclusion of contracts” introduced into article 5(5) of the OECD Model (2017). From a policy perspective, the author argues that the 2017 changes realize the overarching principles of appropriate permanent establishment taxation.
ESTABLECIMIENTO PERMANENTE
CONTRATOS
FISCALIDAD INTERNACIONAL
MODELO DE CONVENIO OCDE
Bulletin for International Taxation 0007-4624v. 74, n. 11, November 2020