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
Resource Information
The item Commissionaire agency permanent establishment structures and the impact of the Zimmer case 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 Commissionaire agency permanent establishment structures and the impact of the Zimmer case 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
- 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
- Language
- eng
- 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
- 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
- Label
- Commissionaire agency permanent establishment structures and the impact of the Zimmer case
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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/Commissionaire-agency-permanent-establishment/NOGyR18Tz_Y/" 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/Commissionaire-agency-permanent-establishment/NOGyR18Tz_Y/">Commissionaire agency permanent establishment structures and the impact of the Zimmer case</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/Commissionaire-agency-permanent-establishment/NOGyR18Tz_Y/" 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/Commissionaire-agency-permanent-establishment/NOGyR18Tz_Y/">Commissionaire agency permanent establishment structures and the impact of the Zimmer case</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>
