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Tax Treaty Case Law around the Globe 2019

1. Aufl. 2020

ISBN: 978-3-7073-4255-0

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Tax Treaty Case Law around the Globe 2019 (1. Auflage)

S. 1561. Introduction

The Tax Court of Canada decision in Wolf v. The Queen is the first case to consider the services permanent establishment provision that was added to the Canada-United States Income and Capital Tax Treaty (the “Canada-US Tax Treaty”) in 2008. Introduced in response to a notable Canadian case holding that a US consultant working in Canada over an extended period did not carry on his business through a fixed base or permanent establishment, and based on article 5(3)(b) of the United Nations Model Tax Convention between Developed and Developing Countries, this provision states among other things that:

… where an enterprise of a Contracting State provides services in the other Contracting State, if that enterprise is found not to have a permanent establishment in that other State by virtue of the preceding paragraphs of this Article, that enterprise shall be deemed to provide those services through a permanent establishment in that other State if and only if

(a)

those services are performed in that other State by an individual who is present in that other State for a period or periods aggregating 183 days or more in any twelve-month period and, during that period or periods, mo...

Tax Treaty Case Law around the Globe 2019

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