The Resource Permanent establishment versus fixed establishment : the same or different?

Permanent establishment versus fixed establishment : the same or different?

Label
Permanent establishment versus fixed establishment : the same or different?
Title
Permanent establishment versus fixed establishment : the same or different?
Creator
Subject
Language
eng
Summary
In this article, the author systematically compares the concepts of "permanent establishment" (PE) with regard to direct taxation and "fixed establishment" in respect of EU VAT, and establishes similarities and differences between the two. Although both concepts serve comparable functions (namely the allocation of taxing rights between states), their definitions differ in detail, which may lead to practical difficulties
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 12 ; p. 705-718
http://library.link/vocab/creatorName
Spies, K
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • PE
  • direct tax
  • VAT
  • fixed establishment
Label
Permanent establishment versus fixed establishment : the same or different?
Instantiates
Publication
Label
Permanent establishment versus fixed establishment : the same or different?
Publication

Library Locations

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