The Resource Host country taxation of host country sales subsidiary

Host country taxation of host country sales subsidiary

Label
Host country taxation of host country sales subsidiary
Title
Host country taxation of host country sales subsidiary
Creator
Subject
Summary
Facts: Selco, a corporation in foreign country F, is engaged in a business of manufacturing consumer products. Selco has been selling its products directly to retailers in host country H and surrounding jurisdictions, but has now determined that it would be advantageous to penetrate the various markets in a more organized fashion. Accordingly, Selco proposes to lease an office in host country H and assign salesmen to promote the sale of Selco products in H and surrounding jurisdictions. It is contemplated that the salesmen assigned to the sales office in country H will act solely as Selco's agents for the sale of Selco products, and Selco will discontinue its sales activities with respect to the retailers in H and surrounding jurisdictions. Question: What are the country H tax consequences associated with organizing the sales office as a country H corporate subsidiary (Subco) of Selco?
Citation source
In: Tax Management international forum. - London. - Vol. 1 (1980),
http://library.link/vocab/creatorName
Liebman, H.M.
Language note
English
http://library.link/vocab/subjectName
subsidiary company
Label
Host country taxation of host country sales subsidiary
Instantiates
Publication
Label
Host country taxation of host country sales subsidiary
Publication

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      52.37366609999999 4.9336932
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