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

Original language	English
Title of host publication	Dependent Agents as Permanent Establishments
Editors	Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck
Publisher	Linde
Pages	247-270
Publication status	Published - 2014
Externally published	Yes

JEL classifications

• k34 - Tax Law

Activities

• 1 Talk or presentation - at conference

Activities per year

• Dependent Agent PE and Article 15(2)(c)

  Dziurdz, K. (Speaker)

  14 Jun 2013

  Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic

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Dziurdz, K. (2014). Dependent Agent PE Created by an Employee: Remuneration “Borne by” under Article 15(2)(c) of the OECD Model? In M. Lang, P. Pistone, J. Schuch, C. Staringer, & A. Storck (Eds.), Dependent Agents as Permanent Establishments (pp. 247-270). Linde.

Dziurdz, Kasper. / Dependent Agent PE Created by an Employee: Remuneration “Borne by” under Article 15(2)(c) of the OECD Model?. Dependent Agents as Permanent Establishments. editor / Michael Lang ; Pasquale Pistone ; Josef Schuch ; Claus Staringer ; Alfred Storck. Linde, 2014. pp. 247-270

@inbook{bf9058a349714571acdd2066c340a566,

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

author = "Kasper Dziurdz",

year = "2014",

language = "English",

pages = "247--270",

editor = "Michael Lang and Pistone, {Pasquale } and Schuch, {Josef } and Staringer, {Claus } and Storck, {Alfred }",

booktitle = "Dependent Agents as Permanent Establishments",

publisher = "Linde",

}

Dziurdz, K 2014, Dependent Agent PE Created by an Employee: Remuneration “Borne by” under Article 15(2)(c) of the OECD Model? in M Lang, P Pistone, J Schuch, C Staringer & A Storck (eds), Dependent Agents as Permanent Establishments. Linde, pp. 247-270.

Dependent Agent PE Created by an Employee: Remuneration “Borne by” under Article 15(2)(c) of the OECD Model? / Dziurdz, Kasper.
Dependent Agents as Permanent Establishments. ed. / Michael Lang; Pasquale Pistone; Josef Schuch; Claus Staringer; Alfred Storck. Linde, 2014. p. 247-270.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

TY - CHAP

T1 - Dependent Agent PE Created by an Employee: Remuneration “Borne by” under Article 15(2)(c) of the OECD Model?

AU - Dziurdz, Kasper

PY - 2014

Y1 - 2014

M3 - Chapter

SP - 247

EP - 270

BT - Dependent Agents as Permanent Establishments

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Storck, Alfred

PB - Linde

ER -

Dziurdz K. Dependent Agent PE Created by an Employee: Remuneration “Borne by” under Article 15(2)(c) of the OECD Model? In Lang M, Pistone P, Schuch J, Staringer C, Storck A, editors, Dependent Agents as Permanent Establishments. Linde. 2014. p. 247-270