The contribution deals with the PE exception included in article 5(4) of the 1977 OECD Model tax convention. In particular, it runs through the early history of the provision, trying to reconstruct its rationale, then it analyzes its evolution from the 1963 OECD Draft Model until the most recent changes, which have been brought about as result of Action 7 of the BEPS Project, and, based on that background, attempts to answer some unresolved issues concerning its interpretation.

Arginelli, P., PE negative list and fragmentation of activities within groups of companies, in Maisto, G. (ed.), New trends in the definition of Permanent Establishment, International Bureau of Fiscal Documentation, Amsterdam 2019: 2019 91- 135 [http://hdl.handle.net/10807/144367]

PE negative list and fragmentation of activities within groups of companies

Arginelli, Paolo
2019

Abstract

The contribution deals with the PE exception included in article 5(4) of the 1977 OECD Model tax convention. In particular, it runs through the early history of the provision, trying to reconstruct its rationale, then it analyzes its evolution from the 1963 OECD Draft Model until the most recent changes, which have been brought about as result of Action 7 of the BEPS Project, and, based on that background, attempts to answer some unresolved issues concerning its interpretation.
2019
Inglese
New trends in the definition of Permanent Establishment
9789087225520
International Bureau of Fiscal Documentation
2019
Arginelli, P., PE negative list and fragmentation of activities within groups of companies, in Maisto, G. (ed.), New trends in the definition of Permanent Establishment, International Bureau of Fiscal Documentation, Amsterdam 2019: 2019 91- 135 [http://hdl.handle.net/10807/144367]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/144367
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