Applying the multilateral instrument's specific activity exemption by Alfred Chan
By: Chan, Alfred K
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Material type: 
ArticlePublisher: 2019Subject(s): ESTABLECIMIENTO PERMANENTE | EXENCIONES TRIBUTARIAS | ELUSION FISCAL | CONVENIO MULTILATERAL
In:
Tax Notes International v. 96, n. 11, December 16, 2019, p. 991-999Summary: 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.
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| Artículos | IEF | IEF | OP 138-Bis/2019/96/11-1 (Browse shelf) | Available | OP 138-Bis/2019/96/11-1 |
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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.
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