The Resource New rules on the attribtion of profits to permanent establishments

New rules on the attribtion of profits to permanent establishments

Label
New rules on the attribtion of profits to permanent establishments
Title
New rules on the attribtion of profits to permanent establishments
Creator
Subject
Language
eng
Summary
In this article, the author examines both the former and new rules for the computation of income attributable to Italian permanent establishments (PEs) and analyses the qualification of business income of non-resident enterprises under Italian tax law. Further, the recently enacted branch exemption regime, pursuant to which resident enterprises may opt for an exemption in respect of the profits of foreign PEs from the Italian tax base, is discussed
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016),
http://library.link/vocab/creatorName
Beretta, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • allocation of profits
  • PE
  • force of attraction
  • income classification
  • exemption
Label
New rules on the attribtion of profits to permanent establishments
Instantiates
Publication
Label
New rules on the attribtion of profits to permanent establishments
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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