{"title":"全球商务示范规则》对常设机构的定义引起的解释问题","authors":"G.F. Patti","doi":"10.59403/1rcq0sf","DOIUrl":null,"url":null,"abstract":"The GloBE Model Rules on Pillar Two contain certain specific definitions of permanent establishments, which apply depending on the features of the foreign place of business of a given enterprise. The definitions refer to treaty law, but the meaning and the effect of those references are not always entirely clear.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"54 3","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Interpretative Issues Arising from the Definitions of Permanent Establishments under the GloBE Model Rules\",\"authors\":\"G.F. Patti\",\"doi\":\"10.59403/1rcq0sf\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The GloBE Model Rules on Pillar Two contain certain specific definitions of permanent establishments, which apply depending on the features of the foreign place of business of a given enterprise. The definitions refer to treaty law, but the meaning and the effect of those references are not always entirely clear.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\"54 3\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-02-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/1rcq0sf\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/1rcq0sf","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Interpretative Issues Arising from the Definitions of Permanent Establishments under the GloBE Model Rules
The GloBE Model Rules on Pillar Two contain certain specific definitions of permanent establishments, which apply depending on the features of the foreign place of business of a given enterprise. The definitions refer to treaty law, but the meaning and the effect of those references are not always entirely clear.
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