The Resource Assistance in performing contract concluded by resident subsidiary constituted PE for non-resident parent company

Assistance in performing contract concluded by resident subsidiary constituted PE for non-resident parent company

Label
Assistance in performing contract concluded by resident subsidiary constituted PE for non-resident parent company
Title
Assistance in performing contract concluded by resident subsidiary constituted PE for non-resident parent company
Creator
Subject
Summary
This note examines a decision of the Supreme Court of 29 April 1997. The case deals a German-resident company, Siemens AG (SAG), owned a subsidiary that was a resident of Norwa, Siemens A/S (SAS). The Norwegian-resident subsidiary was owned through another subsidiary that was also a resident of Germany
Citation source
In: European taxation. - Amsterdam. - Vol. 37 (1997),
http://library.link/vocab/creatorName
Andersen, P.S
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • PE
  • tax treaty
Label
Assistance in performing contract concluded by resident subsidiary constituted PE for non-resident parent company
Instantiates
Publication
Label
Assistance in performing contract concluded by resident subsidiary constituted PE for non-resident parent company
Publication

Library Locations

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