Permanent establishment issues
- Автор: United Nations
- Main Title: United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries , pp 69-123
- Дата публикации: февраля 2019
- DOI: https://doi.org/10.18356/f80bc6ef-en
- Language: Английский
This chapter examines the concept of permanent establishment (PE) in the extractive industries in detail. In this respect, it focuses on the main PE taxation issues relating to the extractive industries taking into consideration the relevant articles and Commentaries in the United Nations Model Convention (2017), the Organization for Economic Cooperation and Development (OECD) Model Convention (2014) and the US Model Convention (2016).
© United Nations
ISBN (PDF):
9789210478472
Book DOI:
https://doi.org/10.18356/4632a533-en
Связанные Темы :
Economic and Social Development
;
International Law and Justice
;
Natural Resources Water and Energy
Sustainable Development Goals:
-
From This Site
/content/books/9789210478472c005dcterms_title,dcterms_subject,pub_keyword-contentType:Journal -contentType:Contributor -contentType:Concept -contentType:Institution105
/content/books/9789210478472c005
dcterms_title,dcterms_subject,pub_keyword
-contentType:Journal -contentType:Contributor -contentType:Concept -contentType:Institution
10
5