Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention Giai - Mau Ma
By: Ma, Giai Mau
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Material type: 
ArticlePublisher: 2017Subject(s): ARRENDAMIENTO DE SERVICIOS | ESTABLECIMIENTO PERMANENTE | FISCALIDAD INTERNACIONAL | SOCIEDADES
In:
Intertax v. 45, n. 6-7, June / July 2017, p. 461-466Summary: This articles examines the question whether subcontracting anothercompany can amount to a Permanent Establishment (PE) according to Article 5 paragraph 3 letter b) UN-Model-Conventions. In doing this, it looks at alternative service-PE-clauses, decisions and regulations in other jurisdictions and the interrelationship with the PE-profit-allocation-clause and the non-discrimination-clause. It argues that a PE through subcontracting another company would lead to dissatisfactory results.
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Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
This articles examines the question whether subcontracting anothercompany can amount to a Permanent Establishment (PE) according to Article 5 paragraph 3 letter b) UN-Model-Conventions. In doing this, it looks at alternative service-PE-clauses, decisions and regulations in other jurisdictions and the interrelationship with the PE-profit-allocation-clause and the non-discrimination-clause. It argues that a PE through subcontracting another company would lead to dissatisfactory results.
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