The construction PE and temporaray interruptions questions based on a Swedish case by Jérôme Monsenego
By: Monsenego, Jérôme
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Material type: 
ArticlePublisher: 2019Subject(s): EMPRESAS CONSTRUCTORAS | ESTABLECIMIENTO PERMANENTE | IMPUESTOS | SUECIA | JURISPRUDENCIA
In:
Tax Notes International v. 96, n. 5, November 4, 2019, p. 415-420Summary: 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.
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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.
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