The Resource Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
Resource Information
The item Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten 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 Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten 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
- Permanent establishments compendium: income determination and taxation of domestic and foreign permanent establishments. In particular, the book deals with the following topics: permanent establishment (PE) concept, determination of profits according to national and tax treaty law taking into account the Authorized OECD Approach (AOA), relocation of functions, taxation before establishment and after termination of PEs, currency and conversion problems, restructuring, banking, server and insurance operations, European law aspects, accounting, documentation obligations, and cross-border administrative assistance
- Language
- eng
- Label
- Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
- Title
- Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
- Title variation
- Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung
- Language
- eng
- Summary
- Permanent establishments compendium: income determination and taxation of domestic and foreign permanent establishments. In particular, the book deals with the following topics: permanent establishment (PE) concept, determination of profits according to national and tax treaty law taking into account the Authorized OECD Approach (AOA), relocation of functions, taxation before establishment and after termination of PEs, currency and conversion problems, restructuring, banking, server and insurance operations, European law aspects, accounting, documentation obligations, and cross-border administrative assistance
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- German
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Wassermeyer, F
- Andresen, U
- Ditz, X
- http://library.link/vocab/subjectName
-
- PE
- allocation of profits
- tax treaty
- AOA
- partnership
- reorganization
- e-commerce
- banking
- insurance company
- construction project
- agency PE
- natural resources
- mining industry
- independent personal services
- shipping
- air transport
- services
- EU law
- accounting
- documentation requirements
- mutual assistance
- BEPS
- Label
- Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
- Edition
- 2nd, rev. ed.
- Extent
- XXXII, 1179 p.
- Isbn
- 9783504260569
- Label
- Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
- Edition
- 2nd, rev. ed.
- Extent
- XXXII, 1179 p.
- Isbn
- 9783504260569
Subject
- AOA
- BEPS
- EU law
- PE
- accounting
- agency PE
- air transport
- allocation of profits
- banking
- construction project
- documentation requirements
- e-commerce
- independent personal services
- insurance company
- mining industry
- mutual assistance
- natural resources
- partnership
- reorganization
- services
- shipping
- tax treaty
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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/Betriebsst%C3%A4tten-Handbuch--Gewinnermittlung-und/6JerVaObuOo/" 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/Betriebsst%C3%A4tten-Handbuch--Gewinnermittlung-und/6JerVaObuOo/">Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten</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>
