The Resource Time to branch out

Time to branch out

Label
Time to branch out
Title
Time to branch out
Creator
Subject
Language
eng
Summary
This article examines the possibility of using branches as a convenient and flexible part of corporate structure in the UK, particularly in light of changes to the treatment of foreign profits. The article looks at (I) functionally separate entity approach, (II) restrictions in applying the AOA, (III) foreign branch exemption, (IV) draft UK CFC regime, (V) dependent agent PE - the "inadvertent PE, and (VI) treaty access, arbitration etc
Citation source
In: Transfer pricing international journal. - London. - Vol. 13 (2012),
http://library.link/vocab/creatorName
  • Neighbour, J
  • Saunders, R
  • Pilkington, H-F
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • branch
  • AOA
  • allocation of profits
  • agency PE
  • CFC
Label
Time to branch out
Publication

Library Locations

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