The Resource The construction permanent establishment under Serbian domestic and tax treaty law

The construction permanent establishment under Serbian domestic and tax treaty law

Label
The construction permanent establishment under Serbian domestic and tax treaty law
Title
The construction permanent establishment under Serbian domestic and tax treaty law
Creator
Subject
Language
eng
Summary
This article addresses the construction PE definition under Serbian domestic law and the 49 tax treaties currently applied by Serbia. Through a comparison of both legal instruments, the authors attempt to determine the criterion for subjecting construction activities of non-residents to Serbian tax jurisdiction, placing particular attention on practical issues facing both taxpayers and the Serbian tax authorities in applying domestic law, as well as tax treaty construction PE norms
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
  • Ilić-Popov, G
  • Kostíć, S.V
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • construction project
  • PE
  • domestic tax law
  • tax treaty
Label
The construction permanent establishment under Serbian domestic and tax treaty law
Instantiates
Publication
Label
The construction permanent establishment under Serbian domestic and tax treaty law
Publication

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