The Resource Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing?
Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing?
Resource Information
The item Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing? 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 Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing? 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
- The author examines the lowering of the threshold at which commissionaire, auxiliary, and building site and construction activities qualify as a permanent establishment under the Multilateral anti-BEPS Convention (MLI). With a view to countries planning to implement the provisions in this convention on permanent establishments within their tax treaty networks, the author argues for exercising a degree of caution. Some caution may be worthwhile to be exercised specifically with regard to the MLI provisions on commissionaire and auxiliary activities, as these provisions seem unlikely to have any substantial effect in terms of effectively shifting substantial tax base towards market jurisdictions
- Language
- eng
- Label
- Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing?
- Title
- Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing?
- Language
- eng
- Summary
- The author examines the lowering of the threshold at which commissionaire, auxiliary, and building site and construction activities qualify as a permanent establishment under the Multilateral anti-BEPS Convention (MLI). With a view to countries planning to implement the provisions in this convention on permanent establishments within their tax treaty networks, the author argues for exercising a degree of caution. Some caution may be worthwhile to be exercised specifically with regard to the MLI provisions on commissionaire and auxiliary activities, as these provisions seem unlikely to have any substantial effect in terms of effectively shifting substantial tax base towards market jurisdictions
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 8/9 ; p. 556-566
- http://library.link/vocab/creatorName
- Wilde, M.F. de
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- PE
- commissionaire
- auxiliary company
- construction project
- MLI
- Label
- Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing?
- Label
- Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing?
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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/Lowering-the-permanent-establishment-threshold/VQDcxoB5tvg/" 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/Lowering-the-permanent-establishment-threshold/VQDcxoB5tvg/">Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing?</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/Lowering-the-permanent-establishment-threshold/VQDcxoB5tvg/" 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/Lowering-the-permanent-establishment-threshold/VQDcxoB5tvg/">Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing?</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>
