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- Title
OECD: Interpretation and Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention.
- Abstract
The article focuses on the comments by the Tax Executives Institute Inc. (TEI) on the discussion draft on Article Five (Permanent Establishment) of the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention. It says that the discussion draft does not offer comprehensive approach on electronic commerce and permanent establishment (PE) concept. It also mentions that TEI agrees that clarifying the concept of entrepreneurial risk is not necessary.
- Subjects
PERMANENT establishments (Taxation); TAX Executives Institute Inc.; ORGANISATION for Economic Co-operation &; Development; ELECTRONIC commerce; FINANCIAL risk
- Publication
Tax Executive, 2012, Vol 64, Issue 1, p75
- ISSN
0040-0025
- Publication type
Article