The Resource The transfer of assets from a permanent establishment to its general enterprise in the light of European tax law

The transfer of assets from a permanent establishment to its general enterprise in the light of European tax law

Label
The transfer of assets from a permanent establishment to its general enterprise in the light of European tax law
Title
The transfer of assets from a permanent establishment to its general enterprise in the light of European tax law
Creator
Subject
Language
  • eng
  • eng
Summary
This article examines relevant issues raised by taxes levied on the transfer of assets from a permanent establishment resident in another state. After giving an overview of purely international tax aspects it focuses on the compatibility of host state taxation with EU fundamental freedoms
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 34 (2006),
http://library.link/vocab/creatorName
Tenore, M
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • transfer of assets
  • PE
  • EU tax law
  • exit tax
  • fundamental freedoms
  • ECJ case law
Label
The transfer of assets from a permanent establishment to its general enterprise in the light of European tax law
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2006/G-I/INTERTAX/8+9_386-392.zip
Publication
Note
20060821

Library Locations

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