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

Country:
European Union
Author:
S. Baranger; L.A. Henie; M. Sada Garibay; I. Gordillo; M. Gusmeroli
Issue:
European Taxation, 2013 (Volume 53), No 4
Published:
6 March 2013
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.
 
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