Permanent establishments under the OECD Model (2017) based on the principal role leading to the conclusion of contracts recurso electrónico a doctrinal and policy analysis Kruthika Prakash
By: Prakash, Kruthika
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Material type: 
ArticlePublisher: 2020Subject(s): ESTABLECIMIENTO PERMANENTE | CONTRATOS | FISCALIDAD INTERNACIONAL | MODELO DE CONVENIO OCDE
In:
Bulletin for International Taxation v. 74, n. 11, November 2020Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2020/11-1 (Browse shelf) | Available | BIT/2020/11-1 |
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.
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