Business Profits (Art. 5, 7, 8, 14 of the OECD Model Convention)

  • Karol Adam Dziwinski (Ko-Autor*in)
  • Petruzzi, R. (Ko-Autor*in)

Aktivität: VortragVortrag auf sonstiger Veranstaltung (Science-to-Professionals/Public)


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).
Zeitraum28 Jan. 2020
EreignistitelThe Practice of Double Tax Treaties in Case Studies
VeranstaltungstypKeine Angaben