eBook, PDF

Dependent Agents as Permanent Establishments (eBook, PDF)

Schriftenreihe IStR Band 85 (Ausgabe Österreich)

Redaktion: Lang, Michael; Storck, Alfred; Staringer, Claus; Schuch, Josef; Pistone, Pasquale
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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 pr...

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