The Resource Commissionaire agency permanent establishment structures and the impact of the Zimmer case

Commissionaire agency permanent establishment structures and the impact of the Zimmer case

Label
Commissionaire agency permanent establishment structures and the impact of the Zimmer case
Title
Commissionaire agency permanent establishment structures and the impact of the Zimmer case
Creator
Subject
Language
eng
Summary
The French Supreme Administrative Court recently decided in the Zimmer case that a French subsidiary of a foreign parent company, which operated in France under French law as a commissionaire, did not constitute a taxable French permanent establishment in France of the foreign company. This country report on the United Kingdom is part of a comparative survey on the impact of the Zimmer case
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 17 (2010),
http://library.link/vocab/creatorName
  • Peel, R
  • Pope, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • commissionaire
  • agency PE
  • PE
  • case law
Label
Commissionaire agency permanent establishment structures and the impact of the Zimmer case
Instantiates
Publication
Label
Commissionaire agency permanent establishment structures and the impact of the Zimmer case
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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