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Dependent Agents as Permanent Establishments - Schriftenreihe IStR Band 85 (Ausgabe Österreich)
Titelei
Titelei
Preface
5
Content
7
List of Authors
9
John F. Avery Jones:
John F. Avery Jones:
12
12
Philip Baker QC: Dependent Agent Permanent Establishments: Recent OECD Trends
33
Raffaele Petruzzi:
Raffaele Petruzzi:
43
43
Alfred Storck/Sabine Schmidjell-Dommes: Acting on Behalf of an Enterprise under
Alfred Storck/Sabine Schmidjell-Dommes: Acting on Behalf of an Enterprise under
56
56
Katharina Daxkobler: Authority to Conclude Contracts in the Name
Katharina Daxkobler: Authority to Conclude Contracts in the Name
93
93
Pasquale Pistone/César Alejandro Ruiz Jiménez:
Pasquale Pistone/César Alejandro Ruiz Jiménez:
139
139
Daniel Fuentes Hernández: Agents of an Independent Character under Article 5(6) of the OECD Model Convention
167
Claus Staringer/Felipe Vallada:
Claus Staringer/Felipe Vallada:
191
191
Nadine Oberbauer:
Nadine Oberbauer:
213
213
Harald Moshammer/Michael Tumpel:
Harald Moshammer/Michael Tumpel:
239
239
Kasper Dziurdz:
Kasper Dziurdz:
255
255
Josef Schuch/Eline Huisman: The Dependent Agent PE under Article 5(5),
Josef Schuch/Eline Huisman: The Dependent Agent PE under Article 5(5),
279
279
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