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The definition of permanent establishment current OECD and German caselaw developments Xaver Ditz & Carsten Quilitzsch

Material type: Article

ArticlePublisher: 2012Subject(s): ESTABLECIMIENTO PERMANENTE

In: Intertax v. 40, n. 10, October 2012, p. 556-565

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		IEF	OP 2141/2012/10-4 (Browse shelf)	Available		OP 2141/2012/10-4

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Previous	OP 2141/2012/10-1 Influence of international mutual assitence on EU tax law	OP 2141/2012/10-2 Tickets to ride	OP 2141/2012/10-3 Toward an automatic but asymmetric exchange of tax information	OP 2141/2012/10-4 The definition of permanent establishment	OP 2141/2012/10-5 Services and the service PE under Treaty Law from an Austrian perspective	OP 2141/2012/10-6 Luxembourg moves up among the leading jurisdictions holdings Russian investments	OP 2141/2012/1-1 The Court of Justice and the OECD Model Tax Conventions or the uncertainties of the distinction between hard law, soft law and no law in the European case law	Next

Accesible en línea a través de la Biblioteca del Insituto de EstudiosFiscales. Resumen. Conclusión.

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