The Resource Einkünftezurechnung zu Auslandsbetriebsstätten = Allocation of profits to foreign permanent establishments

Einkünftezurechnung zu Auslandsbetriebsstätten = Allocation of profits to foreign permanent establishments

Label
Einkünftezurechnung zu Auslandsbetriebsstätten = Allocation of profits to foreign permanent establishments
Title
Einkünftezurechnung zu Auslandsbetriebsstätten = Allocation of profits to foreign permanent establishments
Creator
Subject
Language
eng
Summary
The allocation of profits to permanent establishments situated in a tax treaty country offering low taxation of business profits may considerably reduce an Austrian taxpayer's tax burden if the tax treaty provides for the exemption method to avoid double taxation. Experience shows that in particular Liechtenstein and Switzerland attract taxpayers to establish a fixed place of business so as to avoid Austrian income taxes. In its decision of 15 March 2013, RV/0471-F/10, the Independent Finance Board (UFS) had to deal with an Austrian consultant allegedly working for Austrian clients through his PEs in Liechtenstein and Switzerland. The author analyses the decision with a view to the international principles of attributing income to PEs
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • case law
  • allocation of profits
  • PE
Label
Einkünftezurechnung zu Auslandsbetriebsstätten = Allocation of profits to foreign permanent establishments
Instantiates
Publication
Label
Einkünftezurechnung zu Auslandsbetriebsstätten = Allocation of profits to foreign permanent establishments
Publication

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