The Resource Concepts of permanent and fixed establishment under Italian law - the Philip Morris case

Concepts of permanent and fixed establishment under Italian law - the Philip Morris case

Label
Concepts of permanent and fixed establishment under Italian law - the Philip Morris case
Title
Concepts of permanent and fixed establishment under Italian law - the Philip Morris case
Creator
Subject
Language
eng
Summary
The concept of fixed establishment is a Community concept used for VAT purposes and the concept of permanent establishment is an OECD concept for income tax purposes. Although, to some extent, both concepts may overlap, they are not identical, because the underlying purposes are different. The author presents an analysis of both concepts and of the weak points in the line of reasoning in the Italian Supreme Court's judgment in the Philip Morris Case
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 13 (2002),
http://library.link/vocab/creatorName
Iavagnilio, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • fixed establishment
  • PE
  • case law
Label
Concepts of permanent and fixed establishment under Italian law - the Philip Morris case
Instantiates
Publication
Label
Concepts of permanent and fixed establishment under Italian law - the Philip Morris case
Publication

Library Locations

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