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

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
Creator
Subject
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
Instantiates
Publication
Label
Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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