The Resource Permanent establishment profit attribution : United Kingdom Courts examine the "authorised OECD approach"

Permanent establishment profit attribution : United Kingdom Courts examine the "authorised OECD approach"

Label
Permanent establishment profit attribution : United Kingdom Courts examine the "authorised OECD approach"
Title
Permanent establishment profit attribution : United Kingdom Courts examine the "authorised OECD approach"
Creator
Subject
Language
eng
Summary
The author, in this article, considers the implications of the functionally separate enterprise concept under the Authorised OECD Approach to the attribution of profits to permanent establishments with reference to tax treaties as analysed in two UK tax cases, Irish Bank Resolution (2017) and Bloomberg Inc (2018)
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 6/7 (special issue) ; p. 360-364
http://library.link/vocab/creatorName
Schwarz, J.S
Geographic coverage
  • European Union
  • Europe
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model Commentaries
  • PE
  • allocation of profits
  • AOA
  • entity approach
  • tax treaty
  • case law
  • treaty interpretation
Label
Permanent establishment profit attribution : United Kingdom Courts examine the "authorised OECD approach"
Instantiates
Publication
Label
Permanent establishment profit attribution : United Kingdom Courts examine the "authorised OECD approach"
Publication

Library Locations

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