The Resource Fixed establishments in European value added tax : base erosion and profit shifting's side effects?

Fixed establishments in European value added tax : base erosion and profit shifting's side effects?

Label
Fixed establishments in European value added tax : base erosion and profit shifting's side effects?
Title
Fixed establishments in European value added tax : base erosion and profit shifting's side effects?
Creator
Subject
Language
eng
Summary
The focus in the OECD reports in the Base Erosion and Profit Shifting (BEPS) project is on direct taxation. Still, the effects BEPS will have on indirect taxes should not be underestimated. In this article the author addresses the effects the BEPS reports and developments will have on the concept of fixed establishment (FE) for indirect taxes. She addresses the changes in the concept of permanent establishment (PE) and how these may affect the interpretation of the concept of FE for Value Added Tax (VAT) purposes. On top of that, she discusses whether or not the issues addressed in BEPS for PEs need to be examined in a similar manner for FEs in European VAT
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 26 (2017), no. 1 ; p. 23-44
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • indirect tax
  • fixed establishment
  • VAT
  • PE
Label
Fixed establishments in European value added tax : base erosion and profit shifting's side effects?
Instantiates
Publication
Label
Fixed establishments in European value added tax : base erosion and profit shifting's side effects?
Publication

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