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The Resource Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions

Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions

Label
Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions
Title
Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions
Contributor
Subject
Language
eng
Summary
This publication discusses the most important issues and recent developments related to the attribution of profits to permanent establishments. Starting with an in-depth analysis on the commonalities and differences between the profit attribution provisions in modern double tax treaties (ie Art 7 AOA vs Art 9 OECD/UN Models), it further deals with topics such as profit attribution to PEs and PE exemptions (Art 5 para 4), profit attribution to agency PEs (Art 5 para 5 and 6), and profit attribution to a "significant economic presence" and to market states. This book is based on the outcomes of the presentations and discussions held during the WU Transfer Pricing Symposium that took place in October 2019 at the WU Vienna University of Economics and Business. The authors, apart from providing a theoretical background to the discussed issues, also present case studies that show how certain issues can be approached in practice
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Storck, A
  • Petruzzi, R
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 118
  • Band 118
http://library.link/vocab/subjectName
  • allocation of profits
  • PE
  • AOA
  • OECD Model
  • UN Model
  • exemption
  • agency PE
  • significant economic presence
  • double taxation
Label
Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions
Instantiates
Publication
Contents
  • Introduction to the attribution of profits to permanent establishments
  • Buriak, S.
  • Holzinger, R.
  • ; p. 3-22
  • Art 7 AOA vs Art 9 OECD/UN Models
  • Holzinger, R.
  • ; p. 23-46
  • Art 7 AOA vs Art 9 OECD/UN Models - panel discussion
  • Screpante, M.
  • ; p. 47-58
  • Profit attribution to PEs and PE exemptions (Art 5 para 4)
  • Bendlinger, S.
  • ; p. 59-86
  • Profit attirbution to PEs and PE exemptions (Art 5 para 4) - panel discussion
  • Riedl, M.
  • ; p. 87-98
  • Profit attribution to agency PEs (Art 5 para 5 and 6)
  • Martín Jiménez, A.
  • ; p. 99-138
  • Profit attribution to agency PEs (Art 5 para 5 and 6) - panel discussion
  • Capristano Cardoso, G.
  • ; p. 139-152
  • Profit attribution to 'significant economic presence' and the Market State
  • De Baets, S.
  • Smolkowska, A.
  • ; p. 153-192
  • Profit attribution to 'significant economic presence' and the Market State - panel discussion
  • Dziwiński, K.A.
  • ; p. 193-206
Isbn
9783707333138
Label
Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions
Publication
Contents
  • Introduction to the attribution of profits to permanent establishments
  • Buriak, S.
  • Holzinger, R.
  • ; p. 3-22
  • Art 7 AOA vs Art 9 OECD/UN Models
  • Holzinger, R.
  • ; p. 23-46
  • Art 7 AOA vs Art 9 OECD/UN Models - panel discussion
  • Screpante, M.
  • ; p. 47-58
  • Profit attribution to PEs and PE exemptions (Art 5 para 4)
  • Bendlinger, S.
  • ; p. 59-86
  • Profit attirbution to PEs and PE exemptions (Art 5 para 4) - panel discussion
  • Riedl, M.
  • ; p. 87-98
  • Profit attribution to agency PEs (Art 5 para 5 and 6)
  • Martín Jiménez, A.
  • ; p. 99-138
  • Profit attribution to agency PEs (Art 5 para 5 and 6) - panel discussion
  • Capristano Cardoso, G.
  • ; p. 139-152
  • Profit attribution to 'significant economic presence' and the Market State
  • De Baets, S.
  • Smolkowska, A.
  • ; p. 153-192
  • Profit attribution to 'significant economic presence' and the Market State - panel discussion
  • Dziwiński, K.A.
  • ; p. 193-206
Isbn
9783707333138

Library Locations

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