The Resource Tax sovereignty, tax competition and the base erosion and profit shifting concept of permanent establishment

Tax sovereignty, tax competition and the base erosion and profit shifting concept of permanent establishment

Label
Tax sovereignty, tax competition and the base erosion and profit shifting concept of permanent establishment
Title
Tax sovereignty, tax competition and the base erosion and profit shifting concept of permanent establishment
Creator
Subject
Language
eng
Summary
This article studies the new concept of permanent establishment (PE) suggested in the base erosion and profit shifting (BEPS) Report on Action 7 (Preventing the artificial avoidance of PE status), which was built on proposals put forward in the G20/OECD's discussion drafts in the year of 2015. The new definition of PE is crucial in the international tax context, since it determines the right of a country to tax profits of non-residents as well as avoids situations of double taxation. Moreover, nowadays, the PE concept is both obsolete and not in line with the global and digital economy
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016), no. 5/6 ; p. 296-311
http://library.link/vocab/creatorName
  • Santos, A.C. dos
  • Lopes, C.M. da Mota
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax sovereignty
  • tax competition
  • PE
  • digital PE
  • BEPS Project (OECD)
Label
Tax sovereignty, tax competition and the base erosion and profit shifting concept of permanent establishment
Instantiates
Publication
Label
Tax sovereignty, tax competition and the base erosion and profit shifting concept of permanent establishment
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...