Page 28 - rcf1101_Neat
P. 28

28





                there a Permanent Establishment? Amersfoort: Sdu.   Schaffner,  J.  (2013).  How  fixed  is  a  Permanent  Establish-
                                                                      ment? Kluwer Law International.
        Goede, J. J. (2012). Interpretation and Application of Article 5   Skaar,  A.  A.  (1991).  Permanent  establishment: erosion  of  a
                (Permanent Establishment) of the OECD Model Tax       tax treaty principle. Deventer: Kluwer Law and Taxa-
                Convention:  Response  from  IBFD  Research  Staff.   tion Publishers.
                Bulletin for International Taxation.          Smith, A. (2015). International tax policy changes arising from
                                                                      New Zealand's latest tax treaties : new perceptions of
        Holmes, K. (2014). International tax policy and double tax trea-  being  a  capital  exporter?  Bulletin  for  international
                ties  :  an  introduction  to  principles  and  application.   taxation. - Amsterdam. - Vol. 69 (2015), no. 1 , pp. 3-
                Amesterdão: IBFD.                                     15.
                                                              Somare,  M.  (2015).  Alternative  provisions  to  Art  17  OECD
        Hongler, P., & Pistone, P. (2015). Blueprints for a new PE nex-  Model Convention. In M. [. Lang, The OECD-Model-
                us  to  tax  business  income  in  the  era  of  the  digital   Convention  and  its  update  2014  (pp.  77-97).
                economy. IBFD White Papers. Amesterdão: IBFD.         Amesterdão: IBFD.
                                                              Vogel, K. (1997). Klaus Vogel on double taxation conventions:
        Mehta,  A.  (2012).  Permanent  Establishment  in  International   a commentary to the OECD, UN and US Model Con-
                Taxation. Taxmann.                                    ventions for the avoidance of double taxation on in-
                                                                      come  and  capital:  with  particular  reference  to  Ger-
        Oberbauer, N. (2014). The dependent agent PE and the ex-      man treaty practice, Article 5. Londres: Kluwer Law
                ception for auxiliary and other activities under article 5  International.
                (4)  of  the  OECD  Model  Convention.  In  M.  [.  Lang,
                Dependent agents as permanent establishments (pp.
                205-230). Viena: Linde.

        OCDE, C. d. (2012). Projecto de Discussão Revisto sobre a
                Interpretação  e  Aplicação  do  Artigo  5.º
                (Estabelecimento Estável) da Convenção Modelo da
                OCDE. OCDE.
        OCDE,  C.  d.  (2014).  Projeto  de  discussão  pública  sobre  a
                Ação 7 do BEPS: Prevenção Artificial da Elisão Artifi-
                cial do Estatuto de Estabelecimento Estável. OCDE.
        OCDE, C. d. (2014). Projeto de Discussão Revisto da Ação 7
                do BEPS: Prevenção da Elisão Artificial do Estatuto
                de Estabelecimento Estável. OCDE.
        OCDE, C. d. (2015). Enfrentando os Desafios Fiscais da Eco-
                nomia Digital - Ação 1: Relatório Final de 2015. OC-
                DE.
        OCDE, C. d. (2015). Prevenção da Elisão Artificial de Estabe-
                lecimento Estável - Ação 7: Relatório Final de 2015.
                OCDE.
        OECE. (1958). Relatório do Comité Fiscal sobre as suas Ativi-
                dades, C(58)118 Parte II. OECE.
        Reimer,  E.  (2015).  Permanent  Establishment  in  the  OECD
                Model  Tax  Convention.  In  E.  [.  Reimer,  Permanent
                establishments  :  a  domestic  taxation,  bilateral  tax
                treaty and OECD perspective. Alphen aan den Rijn:
                Kluwer Law International.
        Ribeiro, M. (2013). Amazon UK paga 2,8 milhões de euros de
                impostos apesar de vendas de 5 mil milhões. Jornal
                de Negócios.
        Roeleveld, J., & Tetlak, K. (2016). Article 17: Entertainers and
                sportspersons. In R. J. Vann, Global Tax Treaty Com-
                mentaries. Amesterdão: IBFD.
   23   24   25   26   27   28   29   30   31   32   33