Permanent establishment versus fixed establishment : the same or different?
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The work Permanent establishment versus fixed establishment : the same or different? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Permanent establishment versus fixed establishment : the same or different?
Resource Information
The work Permanent establishment versus fixed establishment : the same or different? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Permanent establishment versus fixed establishment : the same or different?
- Language
- eng
- Summary
- In this article, the author systematically compares the concepts of "permanent establishment" (PE) with regard to direct taxation and "fixed establishment" in respect of EU VAT, and establishes similarities and differences between the two. Although both concepts serve comparable functions (namely the allocation of taxing rights between states), their definitions differ in detail, which may lead to practical difficulties
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 12 ; p. 705-718
- Geographic coverage
-
- European Union
- International
- Language note
- English
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Context of Permanent establishment versus fixed establishment : the same or different?Work of
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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/resource/LTBLPngVFs4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/LTBLPngVFs4/">Permanent establishment versus fixed establishment : the same or different?</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>
