Quotation Dziwinski, Karol Adam, Petruzzi, Raffaele. 2020. Business Profits (Art. 5, 7, 8, 14 of the OECD Model Convention). The Practice of Double Tax Treaties in Case Studies, Vienna, 28.01.20


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Abstract

A lecture constituting part of a six-day thorough and structured course for tax practitioners organized in cooperation between WU and Akademie der Steuerberater und Wirtschaftspruefer. Lecture about distributive rules relevant for companies (Art. 7 OECD Model Convention), independent personal services (formerly Art. 14 OECD Model Convention) and shipping, inland waterways transport and air transport (Art. 8 OECD Model Convention); allocation of taxation rights; the concept of permanent establishment (Art. 5 OECD Model Convention).

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Unpublished lecture
Language English
Title Business Profits (Art. 5, 7, 8, 14 of the OECD Model Convention)
Event The Practice of Double Tax Treaties in Case Studies
Location Vienna
Event country Austria
Date Jan. 28, 2020

Associations

People
Dziwinski, Karol Adam (Former researcher)
Petruzzi, Raffaele (Details)
Organization
Institute for Austrian and International Tax Law IN (Details)
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