Example: air traffic controller
Search results with tag "Interpretation and application of article"
INTERPRETATION AND APPLICATION OF ARTICLE 5 …
www.oecd.org6 INTERPRETATION AND APPLICATION OF ARTICLE 5 (PERMANENT ESTABLISHMENT) OF THE OECD MODEL TAX CONVENTION INTRODUCTION 1. This note includes the recommendations on the interpretation and application of Article 5
INTERPRETATION AND APPLICATION OF ARTICLE 5 ... - …
www.oecd.orgCommentary on Article 5 of the OECD Model Tax Convention as it read after 22 July 2010). 1. Can a farm be a permanent establishment? (proposed paragraph 3.1 of the Commentary) Description of the issue 5. Does the fact that income from agriculture is covered by Article 6 prevent a farm from being a permanent establishment? 6.