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

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
Creator
Subject
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
Instantiates
Publication
Label
The supposed autonomy of the PE's definition in EU Tax Law
Publication

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