The Resource Addressing hybrid PE mismatches : the guidance of the Code of Conduct Group

Addressing hybrid PE mismatches : the guidance of the Code of Conduct Group

Label
Addressing hybrid PE mismatches : the guidance of the Code of Conduct Group
Title
Addressing hybrid PE mismatches : the guidance of the Code of Conduct Group
Creator
Subject
Language
eng
Summary
This note addresses hybrid permanent establishment (PE) mismatches involving third countries. The author examines the McDonald's case, an example of a hybrid PE scenario, in the context of recent guidance approved by the Code of Conduct Group
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 2/3 ; p. 94-98
http://library.link/vocab/creatorName
Gil García, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • PE
  • hybrid mismatch
  • third countries (EU)
  • advance tax ruling
  • BEPS Project (OECD)
Label
Addressing hybrid PE mismatches : the guidance of the Code of Conduct Group
Instantiates
Publication
Label
Addressing hybrid PE mismatches : the guidance of the Code of Conduct Group
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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