The Resource Agency and commissionaire structures - is anyone left?

Agency and commissionaire structures - is anyone left?

Label
Agency and commissionaire structures - is anyone left?
Title
Agency and commissionaire structures - is anyone left?
Creator
Subject
Language
eng
Summary
The use of agency and commissionaire structures by multinationals in Latvia has been affected by the base erosion and profit shifting (BEPS) project, in particular Action 7. The Latvian tax administration has not issued practical guidance or instructions on the implementation of Action 7 - but in practice its approach in the post-BEPS period has been two-fold. This article analyses the use of agency and commissionaire structures in Latvia and the effect that BEPS has had on the approach and interpretation of the Latvian tax administration
Citation source
In: Tax planning international review. - London. - Vol. 44 (2017), no. 6 ; 4 p
http://library.link/vocab/creatorName
Sarghi, P
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • agency PE
  • commissionaire
Label
Agency and commissionaire structures - is anyone left?
Instantiates
Publication
Label
Agency and commissionaire structures - is anyone left?
Publication

Library Locations

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      52.3736660 4.9336932
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