The Resource La notion d'établissement stable dans le cadre international des impôts directs et indirects
La notion d'établissement stable dans le cadre international des impôts directs et indirects
Resource Information
The item La notion d'établissement stable dans le cadre international des impôts directs et indirects represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item La notion d'établissement stable dans le cadre international des impôts directs et indirects represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Description of the definition of a permanent establishment in the OECD and UN Model Convention for the avoidance of double taxation. Furthermore, an overview is given of the recognition of a permanent establishment under fiscal community law and a recognition of a fixed base under the Sixth VAT Directive
- Language
- eng
- Label
- La notion d'établissement stable dans le cadre international des impôts directs et indirects
- Title
- La notion d'établissement stable dans le cadre international des impôts directs et indirects
- Language
- eng
- Summary
- Description of the definition of a permanent establishment in the OECD and UN Model Convention for the avoidance of double taxation. Furthermore, an overview is given of the recognition of a permanent establishment under fiscal community law and a recognition of a fixed base under the Sixth VAT Directive
- Citation source
- In: Revue générale de fiscalité. - Bruxelles. - Vol. 36 (2005),
- http://library.link/vocab/creatorName
- Scoppio, M.E
- Geographic coverage
- International
- Language note
- French
- http://library.link/vocab/subjectName
-
- OECD Model
- PE
- fixed base
- UN Model
- EU Treaty
- fixed base
- Label
- La notion d'établissement stable dans le cadre international des impôts directs et indirects
- Label
- La notion d'établissement stable dans le cadre international des impôts directs et indirects
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/La-notion-d%C3%A9tablissement-stable-dans-le-cadre/umy7ZhPgmxo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/La-notion-d%C3%A9tablissement-stable-dans-le-cadre/umy7ZhPgmxo/">La notion d'établissement stable dans le cadre international des impôts directs et indirects</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/La-notion-d%C3%A9tablissement-stable-dans-le-cadre/umy7ZhPgmxo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/La-notion-d%C3%A9tablissement-stable-dans-le-cadre/umy7ZhPgmxo/">La notion d'établissement stable dans le cadre international des impôts directs et indirects</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
