Show simple item record

dc.contributor.advisor朱炎生
dc.contributor.author汪丽萍
dc.date.accessioned2016-02-14T02:17:03Z
dc.date.available2016-02-14T02:17:03Z
dc.date.issued2004-07-03 23:07:52.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/24136
dc.description.abstract本文运用历史分析和案例分析的方法,比照场所型常设机构,对代理型常设机构的构成要件,在合伙企业、母子公司、保险行业中的特殊问题,以及在电子商务下面临的挑战等方面进行分析。并在此基础上,结合我国的现状,对代理型常设机构概念的理解和实际运用提出自己的管见。全文共分五章。 第一章对本文的基本概念做出注解。首先以OECD和UN两范本的规定为基础,对常设机构及其两种类型:场所型和代理型的内容做一个简单的介绍。然后通过比较大陆法系与英美法系中代理的概念,并结合税收协定独特的法律解释规则,采用国际私法的方法,对范本中代理的概念做出合理的解释。 第二章以现行OECD和UN两范本的规定及其注释为基础,通过对条...
dc.description.abstractIn this thesis, with approach of historical analyses and case studies, the author aims at analyze of current definition and identification of Agency Permanent Establishment (hereafter called PE) in modern trade business, partnership, relationship between parent and subsidiaries, and insurance business, and at the challenges it is confronted in electronic commerce. Moreover, the author’s opinion wi...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=7584&doctype=ALL&strSearchType=callno
dc.source.urihttp://210.34.4.13:8080/lunwen/detail.asp?serial=7709
dc.subject常设机构
dc.subject非独立地位代理人
dc.subject独立地位代理人
dc.subjectPermanent Establishment
dc.subjectDependent Agent
dc.subjectIndependent Agent
dc.title代理型常设机构认定问题研究
dc.title.alternativeIdentification Of Agency Permanent Establishments
dc.typethesis
dc.date.replied2004-07-03
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院法律系_国际法学(含国际公法、国际私法、国际经济法)
dc.description.note学号:200108054


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record