The Resource Taxation of cross border corporate profits : the OECD versus the EU approach

Taxation of cross border corporate profits : the OECD versus the EU approach

Label
Taxation of cross border corporate profits : the OECD versus the EU approach
Title
Taxation of cross border corporate profits : the OECD versus the EU approach
Creator
Subject
Language
eng
Summary
This article considers the OECD approach to the taxation of cross-border corporate profits by reliance of permanent establishment concept and attribution of profits to permanent establishments under Article 7 of the OECD Model. It also examines the more progressive approach currently being considered by the EU Commission in the form of common consolidated base taxation and home state taxation for groups of companies operating within the EU
Citation source
In: International tax report. - London. - (February 2005) ; p. 8-12
http://library.link/vocab/creatorName
Henson, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • PE
  • allocation of profits
  • home state taxation
  • group of companies
Label
Taxation of cross border corporate profits : the OECD versus the EU approach
Instantiates
Publication
Label
Taxation of cross border corporate profits : the OECD versus the EU approach
Publication

Library Locations

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