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
Resource Information
The item Taxation of cross border corporate profits : the OECD versus the EU approach represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxation of cross border corporate profits : the OECD versus the EU approach represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Taxation of cross border corporate profits : the OECD versus the EU approach
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-of-cross-border-corporate-profits--the/C8lkl-YfLRM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-of-cross-border-corporate-profits--the/C8lkl-YfLRM/">Taxation of cross border corporate profits : the OECD versus the EU approach</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-of-cross-border-corporate-profits--the/C8lkl-YfLRM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-of-cross-border-corporate-profits--the/C8lkl-YfLRM/">Taxation of cross border corporate profits : the OECD versus the EU approach</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
