International: Proposed changes to the OECD Commentary on Article 5 : part II - the construction PE notion, the negative list and the agency PE notion

• Autores: Alessandro Caridi
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 2, 2003, págs. 38-46
• Idioma: inglés
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• Resumen

  • The interpretation of the construction permanent establishment clause provided by Para. 3 of Art. 5, the negative list in Para. 4 of Art. 5 and the agency PE notion arising within the framework of Paras. 5 and 6 of Art. 5 of the OECD Model are examined.