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

Journal
Baranger, S.; Henie, L.A.; Sada Garibay, M.; Gordillo, I.; Gusmeroli, M.
European Union
European Taxation 2013 (Volume 53), No. 4
Format/Price
JournalUSD 45

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.