The Resource Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty
Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty
Resource Information
The item Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author discusses the interpretation of article 7(3) of the UN Model Tax Treaty and the allocation of head office expenses to a permanent establishment under Indonesia's domestic law. The article reviews Indonesian case law, which has generally upheld the indirect method of allocation, despite double taxation outcomes, and supported the tax authority's demands for detailed supplementary information and documentation beyond consolidated accounts and audited allocation methodologies. The author also addresses arm's length pricing of intra-group services and suggests that it might be challenged by the Indonesian tax authority in the determination of taxable profit of a permanent establishment in Indonesia
- Language
- eng
- Label
- Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty
- Title
- Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty
- Language
- eng
- Summary
- In this article, the author discusses the interpretation of article 7(3) of the UN Model Tax Treaty and the allocation of head office expenses to a permanent establishment under Indonesia's domestic law. The article reviews Indonesian case law, which has generally upheld the indirect method of allocation, despite double taxation outcomes, and supported the tax authority's demands for detailed supplementary information and documentation beyond consolidated accounts and audited allocation methodologies. The author also addresses arm's length pricing of intra-group services and suggests that it might be challenged by the Indonesian tax authority in the determination of taxable profit of a permanent establishment in Indonesia
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 5 ; 8 p
- http://library.link/vocab/creatorName
- Adoe, A
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- UN Model
- head office expenses
- PE
- allocation of expenses
- intra-group services
- Label
- Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty
- Label
- Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Allocation-of-head-office-expenses-and-the/F0XAdRNrEsw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Allocation-of-head-office-expenses-and-the/F0XAdRNrEsw/">Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
