Agency Permanent Establishments: in the name of and the Relationship between Article 5(5) and (6) – Part 2

Journal
Pijl, H.
International; OECD; United Nations
Bulletin for International Taxation 2013 (Volume 67), No. 2
PriceUSD 45

In this second part of a two-part article, the author completes his consideration of the term “in the name of”/“binding” and the relationship between article 5(5) and (6) of the OECD Model. The first part was published in the January 2013 Issue of the Bulletin for International Taxation.