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Norway - The Service PE Concept in Light of the Poland-Norway Income Tax Treaty (2009)

Country:
Norway,Poland
Author:
B. Kuźniacki
Issue:
European Taxation, 2014 (Volume 54), No 1
Published:
3 December 2013
This article analyses the concept of a service PE, as defined in article 5(4) of the PL-NO Tax Treaty, which has no equivalent in any other tax treaty signed by Poland or Norway and differs from the service PE provision in the Commentary on the OECD Model (2008) and the UN Model (2011). As a result, there is no guidance of the tax authorities or case law in this regard. This article addresses this legal gap in detail.
 
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