The Resource Belgium : the concept of permanent establishment revisited and other reflections beyond
Belgium : the concept of permanent establishment revisited and other reflections beyond
Resource Information
The item Belgium : the concept of permanent establishment revisited and other reflections beyond 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 Belgium : the concept of permanent establishment revisited and other reflections beyond 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 examines the concepts of "permanent establishment" and "Belgian establishment" and the differences between the two in the context of cross-border taxation. The article first reviews the international tax developments regarding PEs, the function of the PE concept and the tax developments in Belgium regarding PEs and Belgian establishments. The article then gives some reflections on the current issues in the twilight of unsettled case law and disputes in Belgian doctrine
- Language
- eng
- Label
- Belgium : the concept of permanent establishment revisited and other reflections beyond
- Title
- Belgium : the concept of permanent establishment revisited and other reflections beyond
- Language
- eng
- Summary
- This article examines the concepts of "permanent establishment" and "Belgian establishment" and the differences between the two in the context of cross-border taxation. The article first reviews the international tax developments regarding PEs, the function of the PE concept and the tax developments in Belgium regarding PEs and Belgian establishments. The article then gives some reflections on the current issues in the twilight of unsettled case law and disputes in Belgian doctrine
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 62 (2008),
- http://library.link/vocab/creatorName
- Denys, L.A
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
- PE
- Label
- Belgium : the concept of permanent establishment revisited and other reflections beyond
- Label
- Belgium : the concept of permanent establishment revisited and other reflections beyond
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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/Belgium--the-concept-of-permanent-establishment/a0rqHQPRHYg/" 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/Belgium--the-concept-of-permanent-establishment/a0rqHQPRHYg/">Belgium : the concept of permanent establishment revisited and other reflections beyond</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/Belgium--the-concept-of-permanent-establishment/a0rqHQPRHYg/" 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/Belgium--the-concept-of-permanent-establishment/a0rqHQPRHYg/">Belgium : the concept of permanent establishment revisited and other reflections beyond</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>
