Contents - Linde Verlag
Contents - Linde Verlag
Contents - Linde Verlag
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
<strong>Contents</strong><br />
Series Editor’s Preface ............................................................................... 5<br />
Preface......................................................................................................... 7<br />
I. Permanent Establishments in International Tax Law<br />
Timur Sokolov<br />
The History of Article 5 OECD Model Convention.................................... 13<br />
Laura Busato<br />
The Differences between Article 5 OECD, United States and United<br />
Nations Model Convention .......................................................................... 31<br />
Alfredo Serna Ceballos<br />
The Permanent Establishment Definition .................................................... 59<br />
Carina Sagmeister<br />
The Construction Permanent Establishment................................................ 71<br />
Christian Aivazian<br />
Exceptions to the General Permanent Establishment Definition for<br />
Preparatory or Auxiliary Activities.............................................................. 87<br />
David Feuerstein<br />
The Agency Permanent Establishment ........................................................ 105<br />
Tatiana Bondarenko<br />
The History of Article 7 OECD Model Convention.................................... 125<br />
Maria Eugenia Mosquera<br />
The Differences and Similarities between Article 7 OECD,<br />
United States and United Nations Model Convention................................. 147<br />
František Pěchota<br />
The Interrelation between the Attribution of Profits under Tax Treaty Law<br />
and the Realization of Profits under Domestic Law ................................... 171<br />
Matthias Jeitler<br />
The Attribution of Functions, Assets and Risks to Permanent<br />
Establishments ............................................................................................. 185<br />
9
<strong>Contents</strong><br />
Ildiko Truffer<br />
The Attribution of Capital to Permanent Establishments ............................ 203<br />
Mathias Melicher<br />
The Methods for the Attribution of Profits to Permanent Establishments .. 219<br />
Jana Alfery<br />
The Attribution of Profits to Agency Permanent Establishments................ 235<br />
Elena Martino<br />
The Relevance of the Permanent Establishment Concept<br />
for the Source of Interest.............................................................................. 249<br />
Piotr Augustyniak<br />
The Relevance of the Permanent Establishment Concept for the<br />
Allocation of Income from Employment..................................................... 261<br />
Theodor Seitz<br />
The Relationship between Article 7 and Article 21 OECD<br />
Model Convention ....................................................................................... 269<br />
Arantxa Reyes<br />
Non-discrimination of Permanent Establishments....................................... 287<br />
II. Permanent Establishments in EU Tax Law<br />
Marilena Ene<br />
Protection of Permanent Establishments under the<br />
Fundamental Freedoms................................................................................ 307<br />
Lucia Baginova<br />
Permanent Establishment Losses in EU Law .............................................. 325<br />
Markus Schwingshackl<br />
Permanent Establishment Issues under the Parent-Subsidiary Directive<br />
and the Interest and Royalty Directive......................................................... 345<br />
Elżbieta Żuchaj<br />
Permanent Establishment Issues under the Savings Directive .................... 361<br />
List of Authors............................................................................................. 379<br />
10