عناصر مشابهة
Fau-Il Élargir la Notion D’établissement Stable?
| العنوان بلغة أخرى: | Should the Notion of Permanent Establishment be Broadened? |
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| المصدر: | مجلة القانون الدولي والتنمية |
| الناشر: |
جامعة عبد الحميد بن باديس مستغانم - كلية الحقوق والعلوم السياسية - مخبر القانون الدولي للتنمية المستدامة
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| المؤلف الرئيسي: | |
| المجلد/العدد: | مج10, ع2 |
| محكمة: | نعم |
| الدولة: | الجزائر |
| التاريخ الميلادي: | 2023 |
| الصفحات: | 81 - 94 |
| DOI: | 10.54193/2069-010-002-027 |
| ISSN: | 2353-0111 |
| رقم MD: | 1377958 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | French |
| قواعد المعلومات: | EcoLink IslamicInfo |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | This article aims to elucidating the nature and the characteristics of the agent dependent according to the recent modifications of rules and the adoption of the new concepts by OECD concerning the companies and the economic groupings, which operate in particular with the international scale (multinationals and subsidiaries).According to the fifth article of paragraph 1; related to the convention of the organization of Development and economic cooperation « ODEC »; the expression of establishment stable is defined: “a fixed installation of business via a company which exerts whole or part of its activity” in the identification of the fixed place of business. It should be noted that international convention retains two criteria to identify the establishment stable |
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