TY  - GEN
TI  - Business Profits (Art. 5, 7, 8, 14 of the OECD Model Convention)
AB  - 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).
AF  - The Practice of Double Tax Treaties in Case Studies
PP  - Vienna
PY  - 2020-01-28
AU  - Dziwinski, Karol Adam 
AU  - Petruzzi, Raffaele 
ER -