SOME ASPECTS REGARDING THE TIME CRITERION IN THE OECD-MC

Stoycho Dulevski ()
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Stoycho Dulevski: University of National and World Economy, Sofia

THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY, 2020, issue 1, 241-246

Abstract: The Double Tax Treaties (DTTs) are an important regulator in international taxation. Their provisions outline the prerequisites, which implementation determines their proper application. It is noteworthy that time criterion is derived in some of them. This necessitates their examination both from theoretical and practical perspective.

Keywords: double tax treaties; resident; permanent establishment; time criterion. (search for similar items in EconPapers)
JEL-codes: K00 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vra:lbcs20:y:2020:i:1:p:241-246

DOI: 10.36997/LBCS2020.241

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