The Resource Dispute prevention avenues for permanent establishments
Dispute prevention avenues for permanent establishments
Resource Information
The item Dispute prevention avenues for permanent establishments 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 Dispute prevention avenues for permanent establishments 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 global way businesses operate and the measures proposed by the base erosion and profit shifting (BEPS) Project by the OECD have transformed the tax field in recent years. With a potential increase in disputes and lengthy, costly dispute resolution procedures (i.e. MAPs and arbitration procedures), there is an emphasis on measures to avoid disputes in the first place. This article focuses on instruments that permanent establishments (PEs) may have to obtain upfront certainty on the interpretation of domestic legislation or tax treaties, thereby avoiding disputes and ensuring a reduced risk of double taxation of profits
- Language
- eng
- Label
- Dispute prevention avenues for permanent establishments
- Title
- Dispute prevention avenues for permanent establishments
- Language
- eng
- Summary
- The global way businesses operate and the measures proposed by the base erosion and profit shifting (BEPS) Project by the OECD have transformed the tax field in recent years. With a potential increase in disputes and lengthy, costly dispute resolution procedures (i.e. MAPs and arbitration procedures), there is an emphasis on measures to avoid disputes in the first place. This article focuses on instruments that permanent establishments (PEs) may have to obtain upfront certainty on the interpretation of domestic legislation or tax treaties, thereby avoiding disputes and ensuring a reduced risk of double taxation of profits
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 4 ; p. 254-262
- http://library.link/vocab/creatorName
- Critchley, R.S
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- PE
- dispute resolution
- safe harbour
- advance tax ruling
- APA
- cooperative compliance
- Label
- Dispute prevention avenues for permanent establishments
- Label
- Dispute prevention avenues for permanent establishments
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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/Dispute-prevention-avenues-for-permanent/ArdPvkvCIvg/" 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/Dispute-prevention-avenues-for-permanent/ArdPvkvCIvg/">Dispute prevention avenues for permanent establishments</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/Dispute-prevention-avenues-for-permanent/ArdPvkvCIvg/" 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/Dispute-prevention-avenues-for-permanent/ArdPvkvCIvg/">Dispute prevention avenues for permanent establishments</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>
