Contents - Linde Verlag

Contents
Series Editor’s Preface ............................................................................... 5
Preface......................................................................................................... 7
I. Permanent Establishments in International Tax Law
Timur Sokolov
The History of Article 5 OECD Model Convention.................................... 13
Laura Busato
The Differences between Article 5 OECD, United States and United
Nations Model Convention .......................................................................... 31
Alfredo Serna Ceballos
The Permanent Establishment Definition .................................................... 59
Carina Sagmeister
The Construction Permanent Establishment................................................ 71
Christian Aivazian
Exceptions to the General Permanent Establishment Definition for
Preparatory or Auxiliary Activities.............................................................. 87
David Feuerstein
The Agency Permanent Establishment ........................................................ 105
Tatiana Bondarenko
The History of Article 7 OECD Model Convention.................................... 125
Maria Eugenia Mosquera
The Differences and Similarities between Article 7 OECD,
United States and United Nations Model Convention................................. 147
František Pěchota
The Interrelation between the Attribution of Profits under Tax Treaty Law
and the Realization of Profits under Domestic Law ................................... 171
Matthias Jeitler
The Attribution of Functions, Assets and Risks to Permanent
Establishments ............................................................................................. 185
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Contents
Ildiko Truffer
The Attribution of Capital to Permanent Establishments ............................ 203
Mathias Melicher
The Methods for the Attribution of Profits to Permanent Establishments .. 219
Jana Alfery
The Attribution of Profits to Agency Permanent Establishments................ 235
Elena Martino
The Relevance of the Permanent Establishment Concept
for the Source of Interest.............................................................................. 249
Piotr Augustyniak
The Relevance of the Permanent Establishment Concept for the
Allocation of Income from Employment..................................................... 261
Theodor Seitz
The Relationship between Article 7 and Article 21 OECD
Model Convention ....................................................................................... 269
Arantxa Reyes
Non-discrimination of Permanent Establishments....................................... 287
II. Permanent Establishments in EU Tax Law
Marilena Ene
Protection of Permanent Establishments under the
Fundamental Freedoms................................................................................ 307
Lucia Baginova
Permanent Establishment Losses in EU Law .............................................. 325
Markus Schwingshackl
Permanent Establishment Issues under the Parent-Subsidiary Directive
and the Interest and Royalty Directive......................................................... 345
Elżbieta Żuchaj
Permanent Establishment Issues under the Savings Directive .................... 361
List of Authors............................................................................................. 379
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