Reflections on the Service PE concept in the Double Taxation Treaty between Austria and the Czech Republic - Intertax View Reflections on the Service PE concept in the Double Taxation Treaty between Austria and the Czech Republic by - Intertax Reflections on the Service PE concept in the Double Taxation Treaty between Austria and the Czech Republic 41 11

The article explores the recent developments of the Service Permanent Establishment (PE) interpretation practice in Austria and in the Czech Republic. It highlights not only the differences in the interpretation of service PE in Article 5 of the DTT concluded between Austria and the Czech Republic, but also the differences in the position of Service PE in both domestic legislations.

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