fixed place of business
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The concept fixed place of business represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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fixed place of business
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The concept fixed place of business represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- fixed place of business
67 Items that share the Concept fixed place of business
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- "Lugar fijo de negocios" contra "establecimiento permanente"
- Adapting current international taxation to new business models : two proposals for the European Union
- Análisis histórico del concepto de establecimiento permanente en el artículo 5 del modelo de Convenio OCDE = Historical analysis of the concept of permanent establishment in article 5 of the OECD Model Tax Convention
- Attribution of functions and profits to a dependent agent PE : different arm's length principles under articles 7 (2) and 9?
- Attribution of profits to permanent establishments - part 1
- Attribution of profits to permanent establishments - part 2
- Be careful what you wish for : Knights of Columbus v. The Queen : American Income Life Insurance Company v. The Queen
- Canada revenue's interpretation of PE
- Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
- Dell Products Ltd v General State Administration : STS 2861/2016, recurso no 2555/2015
- Digital cases illustrate narrow French PE interpretation
- Director of Income Tax v e-Funds IT Solution and related appeals : Income Tax Appeal No 735/2011
- Disposal of the fixed place of business : a further erosion of the residence state principle?
- Feste Geschäftseinrichtungen zur Sammlung von Daten in der digitalen Wirtschaft - blosse Hilfsbetriebsstätten? = Fixed places of business for the collection of data in the digital economy - mere preparatory or auxiliary character?
- Foreign businesses, U.S. customers : reducing United States income tax (Part 1)
- Foreign businesses, U.S. customers : reducing United States income tax (Part 2)
- Formula One World Championship Ltd v Commissioner of Income Tax, International Taxation - 3, Delhi and another : Civil Appeal Nos 3849, 3850 and 3851 of 2017
- Formula One World Championship Ltd v Commissioner of Income Tax, International Taxation-3 and another Commissioner of Income Tax International Taxation-3, Delhi v Formula One World Championship Ltd and another Jaiprakash Associates Ltd v Commissioner of Income Tax : WP(C) Nos 10307/2016, 9509/2016 and 10145/2016
- Fugro Engineers BV v Assistant Commissioner of Income Tax ; Assistant Commissioner of Income Tax v Fugro Engineers BV : ITA Nos 1754 (Del)/2007 and 2069 (Del)/2007
- Fundamentals of permanent establishments
- Google has won second round against the French tax authorities
- India - liaison office activities result in permanent establishment
- India : installation PE decision
- Indonesia issues new regulation on determination of permanent establishment
- Israel's take on BEPS Action 1 : taxing the digital economy
- JGC Corporation v Federal Inland Revenue Service : FHC/L/4A/14
- Knights of Columbus v R : 2008 TCC 307
- La noción de establecimiento permanente a la luz del proyecto BEPS
- May a server create a permanent establishment? Reflections on certain questions of principle in light of a Swedish case
- Morgan Stanley ruling aims at certainty on existence of PE
- Motor racing circuit constitutes a permanent establishment
- Neue Rechtsentwicklungen bei der Betriebsstätte nach Abkommensrecht
- O conceito de estabelecimento estável nas impugnações judiciais nos. 114/11 e 116/11 a 118/11 do Tribunal Administrativo e Fiscal de Loulé
- Oceanic Trust Co Ltd No v Commissioner for South African Revenue Service : case No 22556/09
- Offshore mineral activities under the OECD Model Convention
- Permanent establishment : can editorial offices abroad be regarded as permanent establishments?
- Permanent establishment : erosion of a tax treaty principle
- Permanent establishment in the Middle East : potential taxation for an office that doesn't exist?
- Permanent establishment through related persons : a study on the treatment of related persons under Article 5 of the OECD Model Tax Convention
- Permanent establishments in international tax law
- Profit attribution to a fixed place permanent establishment : case study - showroom
- Recent issues regarding permanent establishments in Korea
- Seismic survey vessel constitutes a permanent establishment
- Server as a PE
- Subsidiary as a permanent establishment (art. 5 (7) OECD-MC)
- Supreme Court clarifies fixed place permanent establishment requirements
- Tax ramifications to a foreign corporation of using a service provider in host country
- Tax treaties and the taxation of services in the absence of physical presence
- Taxing cross-border services : current worldwide practices and the need for change
- The French crusade to tax the online advertisement business: reflections on the French Google case and the newly introduced digital services tax
- The GE and Formula One cases
- The Israeli tax authority - overstepping the bounds of digital taxation
- The Netherlands Supreme Court decides a triangular case under article 15 of the OECD Model
- The agency permanent establishment
- The concept of 'permanent establishment' at the Spanish courts : special reference to the Roche and Dell cases
- The fixed place of business in the context of electronic commerce
- The meaning of "permanent establishment" in article 5 of double tax conventions
- The mismatch between the definitions of 'Republic of South Africa' in tax law and company law from a tax perspective
- The painter and the PE
- The painter and the PE : what constitutes a fixed PE in Canada
- The principles of income attribution are not unmoored by section 865(e)(2)
- The revised permanent establishment rules
- Toronto Blue Jays Baseball Club and another v Ontario (Minister of Finance) : Docket C41861
- UAE Exchange Centre Ltd v Union of India and another : Civil Appeal No 9775 of 2011
- Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
- When workers permanently establish themselves at home
- Will the Netherlands threshold for levying taxes on PEs be lowered by proposed changes in line with BEPS Action 7: preventing the artificial avoidance of PE status?
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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/QDhBVOih7v4/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/QDhBVOih7v4/">fixed place of business</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>
