The Resource The supposed autonomy of the PE's definition in EU Tax Law
The supposed autonomy of the PE's definition in EU Tax Law
Resource Information
The item The supposed autonomy of the PE's definition in EU Tax Law 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 The supposed autonomy of the PE's definition in EU Tax Law 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
- The article analyses the concept of permanent establishment (PE) in accordance with the scopes of the different Directives issued on the latter through the years and in the light of the role that the concept of PE continues to assume in EU Tax Law
- Language
- eng
- Label
- The supposed autonomy of the PE's definition in EU Tax Law
- Title
- The supposed autonomy of the PE's definition in EU Tax Law
- Language
- eng
- Summary
- The article analyses the concept of permanent establishment (PE) in accordance with the scopes of the different Directives issued on the latter through the years and in the light of the role that the concept of PE continues to assume in EU Tax Law
- Citation source
- In: Fiscalità internazionale. - Milanofiori Assago. - Vol. 6 (2008),
- http://library.link/vocab/creatorName
- Adda, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- PE
- EU Treaty
- Parent-Subsidiary Directive
- Interest and Royalties Directive
- Merger Directive
- ECJ case law
- Label
- The supposed autonomy of the PE's definition in EU Tax Law
- Label
- The supposed autonomy of the PE's definition in EU Tax Law
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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/The-supposed-autonomy-of-the-PEs-definition-in/L_5phOitoBY/" 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/The-supposed-autonomy-of-the-PEs-definition-in/L_5phOitoBY/">The supposed autonomy of the PE's definition in EU Tax Law</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/The-supposed-autonomy-of-the-PEs-definition-in/L_5phOitoBY/" 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/The-supposed-autonomy-of-the-PEs-definition-in/L_5phOitoBY/">The supposed autonomy of the PE's definition in EU Tax Law</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>
