Agents vs. Commissionaires: A Comparison in Light of the OECD Model Convention
8 Pages Posted: 23 Jan 2016
Date Written: October 7, 2013
This paper analyzes the differences in legal nature between the common law concept of Agency and the civil law concept of Commissionaire in light of articles 5(5) and 5(6) of the OECD Model Tax Convention. The author contradicts the idea of interpreting the civil law concept of Commissionaire is if it were equivalent to the common law concept of undisclosed agency, and thus, concludes that a clarification of the original intent of paragraph 32.1 of the commentaries on article 5(5) and (6) of the OECD Tax Convention is needed.
Keywords: Agency, Permanent Establishments, Article 5 OECD Model, Commissionaire, Tax Treaties
JEL Classification: K33, K34
Suggested Citation: Suggested Citation