Agents vs. Commissionaires: A Comparison in Light of the OECD Model Convention

8 Pages Posted: 23 Jan 2016

See all articles by Leopoldo Parada

Leopoldo Parada

University of Leeds School of Law

Date Written: October 7, 2013

Abstract

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

Parada, Leopoldo, Agents vs. Commissionaires: A Comparison in Light of the OECD Model Convention (October 7, 2013). Tax Notes International, Vol. 72, No. 1, 2013, Available at SSRN: https://ssrn.com/abstract=2720322

Leopoldo Parada (Contact Author)

University of Leeds School of Law ( email )

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HOME PAGE: http://https://essl.leeds.ac.uk/law

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