International .An analysis of the special treaty provisions relating to continental shelf activities

• Autores: Niken Susanti
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 4, 2008, págs. 186-194
• Idioma: inglés
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• Resumen

  • The primary purpose of this article is to analyse the offshore provisions inserted by Denmark, Ireland, Latvia, Lithuania and the United Kingdom into their tax treaties. In this respect, these offshore provisions consist of two parts, i.e. first, the concept of an offshore permanent establishment (PE) and, second, the special income attribution rules in relation to continental shelf offshore PEs, independent personal services and employment.