The PE Definition: A Threshold for Source State Taxation (Art 5)

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Original languageEnglish
Title of host publicationSpecial Features of the UN Model Convention
EditorsAnna Binder, Viktoria Wöhrer
Number of pages26
Place of PublicationWien
PublisherLinde Verlag Wien
Publication date2019
Pages47-72
ISBN (Print)9783707341249
ISBN (Electronic)9783709410400, 9783709410394
Publication statusPublished - 2019
Externally publishedYes
SeriesSeries on International Tax Law
Volume117
ISSN1992-9005

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