We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Comments on Definition of Permanent Establishment in the OECD Model Tax Convention.
- Abstract
Presents the comments on the definition of permanent establishment (PE) under the Organisation of Economic Cooperation and Development (OECD) Model Tax Convention, filed by the Tax Executives Institute Inc. with the OECD on October 17, 2003. Importance of the OECD Model Treaty in establishing a level playing field; Confusion over the dependent agent rule of the Model Tax Convention; Issue concerning the multiple PE principle as suggested in a case involving company Philip Morris.
- Subjects
DOUBLE tax agreements; TAX Executives Institute Inc.; COMMERCIAL treaties; TAX laws; INTERNATIONAL competition
- Publication
Tax Executive, 2003, Vol 55, Issue 6, p489
- ISSN
0040-0025
- Publication type
Article