Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries : further issues relating to permanent establishment
2007
Files
Details
SymbolE/C.18/2007/CRP.4
TitleProposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries : further issues relating to permanent establishment
AccessEnglish: 3STM_EC18_2007_CRP4 - PDF ;
DateGeneva : [UN], 9 Oct. 2007
Description
42 p.
Notes
Prepared by the Subcommittee on a Definition of Permanent Establishment.
Annexes (p. 28-42): 1. Current relevant articles of the UN Model -- 2. Relevant articles of the UN Model : proposed amendments -- 3. Proposed annex for those states preferring to retain article 14 -- 4. A short history of the "fixed base" concept.
Includes bibliographical references.
English only.
Annexes (p. 28-42): 1. Current relevant articles of the UN Model -- 2. Relevant articles of the UN Model : proposed amendments -- 3. Proposed annex for those states preferring to retain article 14 -- 4. A short history of the "fixed base" concept.
Includes bibliographical references.
English only.