The Resource Blickpunkt International und Blickpunt BEPS

Blickpunkt International und Blickpunt BEPS

Label
Blickpunkt International und Blickpunt BEPS
Title
Blickpunkt International und Blickpunt BEPS
Creator
Subject
Language
eng
Summary
This article provides an overview of the latest international and BEPS developments including tax treaty developments, Swiss tax treaty case law on independent services, severance payments, exchange of information and a Danish ruling on the permanent establishment definition. The last parts describe an EFTA case whether the Norwegian exemption from the flight passenger tax constitutes State aid, the major aspects of the US tax reform proposal and guidelines concerning country-by-country reporting
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 72 (2017), no. 6 ; p. 464-474
http://library.link/vocab/creatorName
  • Huber, M.F
  • Mahawattage, S
  • Berr, F
  • Kälin, S
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • BEPS
  • CbCR
  • tax treaty
  • case law
  • independent personal services
  • severance payment
  • exchange of information
  • PE
  • flight tax
  • State aid
  • tax reform
Label
Blickpunkt International und Blickpunt BEPS
Instantiates
Publication
Label
Blickpunkt International und Blickpunt BEPS
Publication

Library Locations

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