The Resource Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice
Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice
Resource Information
The item Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice 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 Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice 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
- This article is the second of a two-part contribution that takes a detailed look at the attribution of participations to permanent establishments (PEs). It particularly addresses the tax consequences of attribution or non-attribution of participations to PEs, respectively, and gives an outlook on crucial aspects in practice
- Language
- eng
- Label
- Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice
- Title
- Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice
- Language
- eng
- Summary
- This article is the second of a two-part contribution that takes a detailed look at the attribution of participations to permanent establishments (PEs). It particularly addresses the tax consequences of attribution or non-attribution of participations to PEs, respectively, and gives an outlook on crucial aspects in practice
- Citation source
- In: TPI - Transfer Pricing International. - Wien. - Vol. 2 (2018), no. 3 ; p. 165-175
- http://library.link/vocab/creatorName
-
- Petruzzi, R
- Holzinger, R
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- PE
- participation
- allocation of profits
- transfer pricing
- exit tax
- avoidance of double taxation
- double non-taxation
- ATAD
- substance requirements
- significant people functions
- Label
- Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice
- Label
- Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice
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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/Attribution-of-participations-to-permanent/FEItQkL6TU0/" 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/Attribution-of-participations-to-permanent/FEItQkL6TU0/">Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice</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>
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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/Attribution-of-participations-to-permanent/FEItQkL6TU0/" 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/Attribution-of-participations-to-permanent/FEItQkL6TU0/">Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice</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>
