The Resource Dispute prevention avenues for permanent establishments

Dispute prevention avenues for permanent establishments

Label
Dispute prevention avenues for permanent establishments
Title
Dispute prevention avenues for permanent establishments
Creator
Subject
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
Instantiates
Publication
Label
Dispute prevention avenues for permanent establishments
Publication

Library Locations

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