The 2012 Leiden Alumni Seminar: Case Law on Treaty Interpretation Re Commissionaire and Agency PEs

Journal
Author
Baranger, S.; Henie, L.A.; Sada Garibay, M.; Gordillo, I.; Gusmeroli, M.
Country
European Union
Published Date
Issue
European Taxation 2013 (Volume 53), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The eighth Alumni Seminar, held on 30 August 2012 at the International Tax Center of the University of Leiden, addressed recent case law on the interpretation and application of tax treaties, specifically whether or not a commissionaire can constitute an agency PE.