Dependent Agents as Permanent Establishments

Schriftenreihe IStR Band 85

ISBN: 978-3-7073-2460-0

Auflage: 1. Auflage 2014

Herausgeber: Lang Michael, Schuch Josef, Staringer Claus, Pistone Pasquale, Storck Alfred

Verlag: Linde

Land des Verlags: Österreich

Erscheinungsdatum: 04.07.20142014-07-04

Reihe: Schriftenreihe zum Internationalen Steuerrecht


Format: Einband - flex. (Paperback)

/Steuern/Internationales Steuerrecht
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Beschreibung

Dependent Agents as Permanent Establishments The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the enterprise carries on business in the source country through a permanent establishment. Considering the importance of allocating taxation rights, tax authorities and courts of many countries have increasingly focused on the concept of agency permanent establishment. This book includes 12 chapters which provide an in-depth analysis of the key aspects that need to be taken into account for interpreting the concept of agency permanent establishment. It incorporates the perspectives of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.