The Resource Dispute resolution and PE in the EU context

Dispute resolution and PE in the EU context

Label
Dispute resolution and PE in the EU context
Title
Dispute resolution and PE in the EU context
Creator
Subject
Language
eng
Summary
This article starts with the analysis of a case of potential double taxation deriving from a tax audit on a dependent agent permanent establishment. Next, it discusses the unilateral and bilateral procedures on dispute resolution to avoid double taxation, and whether and how the EU Directive on Dispute Resolution will address such issue
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 1 ; p. 64-70
http://library.link/vocab/creatorName
  • Scandone, F.S
  • Lorenzi, U
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • dispute resolution
  • Arbitration Convention
  • MAP
  • agency PE
  • PE
  • tax treaty
  • allocation of profits
  • MLI
  • Tax Dispute Resolution Directive
Label
Dispute resolution and PE in the EU context
Instantiates
Publication
Label
Dispute resolution and PE in the EU context
Publication

Library Locations

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      52.3736660 4.9336932
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