Dependent Agent PE Created by an Employee: Remuneration "Borne by" under Article 15(2)(c) of the OECD Model?

  • Kasper Dziurdz

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publicationDependent Agents as Permanent Establishments
Editors Lang, Michael; Pistone, Pasquale; Schuch, Josef; Staringer, Claus; Storck, Alfred
Place of PublicationWien
PublisherLinde Verlag
Pages247 - 270
Publication statusPublished - 1 Jul 2014

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law

Cite this