000			01366nab#a2200253#c#4500
003			IEF
005			20180619144736.0
008			170728s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aMa, Giai Mau _965569
245			_aSubcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention _c Giai - Mau Ma
260			_c2017
500			_aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
650		4	_aARRENDAMIENTO DE SERVICIOS _950216
650		4	_aESTABLECIMIENTO PERMANENTE _942622
650		4	_aFISCALIDAD INTERNACIONAL _944303
520			_aThis 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.
650		4	_948454 _aSOCIEDADES
773	0		_tIntertax _gv. 45, n. 6-7, June / July 2017, p. 461-466
942			_cART
942			_z148349
999			_c100262 _d100262