종속대리인 고정사업장

목차 (Table of Contents)

• 국문요약
• Ⅰ. 논점과 논지
• Ⅱ. 종속대리인 고정사업장의 의의
• Ⅲ. 종속대리인의 요건
• Ⅳ. 과세소득의 범위
• Ⅴ. 결론
• 參考文獻
• Abstract

참고문헌 (Reference)

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5 OECD, "Report on the Attribution of Profits to Permanent Establishments" 2006

6 Arvid A. Skaar, "Permanent Establishment：Erosion of a Tax Treaty Principle" Kluwer Law and Taxation Publishers 1991

7 R Williams, "Permanent Establishments in the United States in Income Tax Treaties" Bischel ed 1978

8 Klaus Vogel, "Klaus Vogel on Double taxation conventions(3rd ed)" 1997

9 Chang Hee Lee, "Instability of the Dependent Agent Permanent Establishment Concept" 27 (27): 2002

10 John F. Avery Jones, "Agents as Permanent Establishments under the OECD Model Tax Convention" IBFD 1993

11 Hans Pijl, "Agengy Permanent Establishments：in the name of and the Relationship between Article 5 (5) and (6)－Part2" IBFD 2013

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13 OECD, "2010 Report on the Attribution of Profits to Permanent Establishment" 2010