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Dependent Agents as Permanent Establishments - Schriftenreihe IStR Band 85 (Ausgabe Österreich)

Dependent Agents as Permanent Establishments - Schriftenreihe IStR Band 85 (Ausgabe Österreich)

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

Linde Verlag Wien Gesellschaft m.b.H., 2014

ISBN: 9783709405420 , 312 Pages

Format: PDF, Read online

Copy protection: DRM

Windows PC,Mac OSX Apple iPad, Android Tablet PC's Read Online for: Windows PC,Mac OSX,Linux

Price: 62,99 EUR



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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