Contents - Linde Verlag

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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