The Resource BEPS and the diverted profits tax

BEPS and the diverted profits tax

Label
BEPS and the diverted profits tax
Title
BEPS and the diverted profits tax
Creator
Subject
Language
eng
Summary
The author examines the Australian position towards multinational enterprises which assert that they do not have a permanent establishment in Australia and therefore are not subject to tax in Australia on their income derived by supplying goods and services to customers in Australia. The newly proposed diverted profits tax and its potential application are also considered
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 1 ; p. 56-60
http://library.link/vocab/creatorName
Joseph, A
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • BEPS
  • diverted profits tax
  • MNE
Label
BEPS and the diverted profits tax
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...