The Resource Betriebsstätten und andere (In-)Aktivitäten in Steueroasen - Risiken bei Gestaltungen im Ausland ohne Wertschöpfung = Permanent establishments and other (in-)activities in tax havens - risks of tax planning abroad without value creation

Betriebsstätten und andere (In-)Aktivitäten in Steueroasen - Risiken bei Gestaltungen im Ausland ohne Wertschöpfung = Permanent establishments and other (in-)activities in tax havens - risks of tax planning abroad without value creation

Label
Betriebsstätten und andere (In-)Aktivitäten in Steueroasen - Risiken bei Gestaltungen im Ausland ohne Wertschöpfung = Permanent establishments and other (in-)activities in tax havens - risks of tax planning abroad without value creation
Title
Betriebsstätten und andere (In-)Aktivitäten in Steueroasen - Risiken bei Gestaltungen im Ausland ohne Wertschöpfung = Permanent establishments and other (in-)activities in tax havens - risks of tax planning abroad without value creation
Creator
Subject
Language
eng
Summary
A recent decision of the Swiss Federal Court (Bundesgericht) (5. 10. 2012, 2C.708/2011) gives reason for considerations concerning the binding effect of a tax ruling as well as the recognition of foreign permanent establishments for tax reasons. In this regard it is interesting to see that two tax havens - Switzerland and Cayman Islands - are part of the tax structure of the respective case
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
  • Lochmann, E
  • Schwaiger, M
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • PE
  • tax haven
  • value creation
  • advance tax ruling
  • case law
Label
Betriebsstätten und andere (In-)Aktivitäten in Steueroasen - Risiken bei Gestaltungen im Ausland ohne Wertschöpfung = Permanent establishments and other (in-)activities in tax havens - risks of tax planning abroad without value creation
Instantiates
Publication
Label
Betriebsstätten und andere (In-)Aktivitäten in Steueroasen - Risiken bei Gestaltungen im Ausland ohne Wertschöpfung = Permanent establishments and other (in-)activities in tax havens - risks of tax planning abroad without value creation
Publication

Library Locations

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