commissionaire
Resource Information
The concept commissionaire represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
commissionaire
Resource Information
The concept commissionaire represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- commissionaire
96 Items that share the Concept commissionaire
Context
Context of commissionaireSubject of
- "Death of a salesman", or the French commissionaire under attack
- Agency and commissionaire structures - is anyone left?
- Agency permanent establishment and commissionaire structures
- Agency permanent establishments
- Agency permmanent establishments and the Zimmer case
- Agents vs. commissionnaires : a comparison in light of the OECD Model Convention
- Aktuelle Entwicklungen bei der Betriebsstättenbegründung - Renaissance des Kommissionärsmodells?
- Applying (and misapplying) the OECD Commentary in commissionaire PE cases
- BEPS : everything asset managers need to know
- BEPS Action Plan, Action 7 : preventing the artificial avoidance of PE status
- BEPS action 7 : the attempt to artificially create a taxable nexus
- Boston Scientific International BV v Italian Revenue Agency : judgment No 3769 / reference 137
- Business model with central entrepreneur and transfer pricing : a Czech case study
- Centralisation of regional management and shared services
- Commissionaire Agreements: some remarks in view of the recent Italian tax authorities challenges
- Commissionaire agency permanent establishment structures
- Commissionaire agency permanent establishment structures
- Commissionaire agency permanent establishment structures and the impact of the Zimmer case
- Commissionaire agency permanent establishment structures and the impact of the Zimmer case
- Commissionaire agency permanent establishments
- Commissionaire agency permanent establishments
- Commissionaire arrangements : China
- Commissionaire arrangements : Indonesia
- Commissionaire arrangements : Japan
- Commissionaire arrangements : Taiwan
- Commissionaire arrangements : Thailand
- Commissionaire held accountable for justifying its relationship with its principal established in a tax haven
- Commissionaire lessons learned
- Commissionaire permanent establishment : possible repercussions of the Zimmer case
- Commissionaire structure as an agency permanent establishment (PE): low risk for foreign principals constituting a PE in Norway - Dell Products v. Government of Norway, decision of the Norwegian Supreme Court of 2 December 2011
- Commissionaire/agency permanent establishment structures
- Commissionare structure as an agency permanent establishment - uncertain profit allocation - Dell Products v. Government of Norway, decision of the Borgarting Court of Appeals of 2 March 2011
- Constructive permanent establishments : Canadian comments on the Zimmer case
- Countering BEPS : preventing abusive commissionnaire arrangements
- De commissionair is niet een vaste vertegenwoordiger!
- De commissionairstructuur in België
- De internationalisering van het belastingrecht = The internationalization of tax law : bundel ter gelegenheid van het 25-jarig bestaan van de opleiding Fiscaal Recht aan de Universiteit Maastricht
- De vaste inrichting vanuit btw-perspectief : wat na Welmory?
- De verlaging van de vaste-inrichtingsdrempel via het Anti-BEPS-Verdrag : veel gescheer en weinig wol?
- Death of a salesman, or the French commissionaire under attack
- Dell Products (NUF) v Tax East : 10-032855ASD-BORG/03
- Dell Products (NUF) v Tax East : HR-2011-2245-A
- Dell Products Ltd v General State Administration : STS 2861/2016, recurso no 2555/2015
- Der Ausgleichsanspruch der Vertriebstochtergesellschaft bei Änderung der Vertriebsstruktur
- Distributorships : a Canadian perspective
- European transfer pricing law and developments
- First transfer pricing rulings issued by new advance ruling office
- France : commissionaire as PE?
- France asserts PE in commissionaire structures again
- France: commissionaire does not constitute PE
- French commissionaire : a PE for its foreign principal?
- Global transfer pricing conference "Transfer pricing in a post-BEPS world"
- Heffingsbevoegdheid bij grensoverschrijdende ondernemingswinsten : de vaste inrichting op de helling
- Inleiding tot het belastingrecht : deel II : inkomstenbelasting, dividendbelasting, commissarissenbelasting
- Innovative cross-border financing techniques
- International tax and business planning opportunities through commissionaire arrangements
- International taxation of income from services under double taxation conventions : development, practice and policy
- It takes two to tango - an MLI update
- Kommissionärsstrukturen als Vertriebsmodell in Australien
- Kommissionärsstrukturen im internationalen Konzernvertrieb = Commissionaire arrangements in an international intra-group distribution chain
- Les enjeux fiscaux des modalités contractuelles de distribution de produits en France par les groupes internationaux
- Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing?
- Norway: Supreme Court rules on Dell
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- Over een misvatting van woorden en 'substance over form' : het arrest 'Zimmer'
- Permanent agent - with particular reference to Dutch case law
- Permanent establishment : an evolving concept under China's tax treaties (1983-2013)
- Preventing the artificial avoidance of permanent establishment status, Action 7 - 2015 final report
- Qualification of a Dutch commissionaire under the OECD Model Convention
- Some remarks on the notion of permanent establishment in the recent Italian Supreme Court jurisprudence
- Stripping the functions of affiliated distributors
- Supply chain management : France
- Supreme Court holds that commissionaire structure does not amount to a permanent establishment : Dell Products v. Government of Norway, Supreme Court of Norway 2 December 2011
- Tax and practical issues in commissionaire structures
- Tax issues in German distribution models for multinational enterprises
- The 2012 Leiden Alumni Seminar : case law on treaty interpretation re commissionaire and agency PEs
- The Commissionaire : a tax-focused evaluation from Germany
- The Italian Supreme Court weighs in on commissionare structures - Is the fat lady singing yet?
- The agency permanent establishment : de vaste vertegenwoordiger : proefschrift
- The agency permanent establishment : practical applications : part two
- The attibution of profits to a dependent agent PE : if the dependant agent is a commissionaire (wholly owned subsidiary) of the principal
- The concept of dependent agent permanent establishment in transfer pricing theory
- The economics of converting from a distribution affiliate to a commissionaire
- The post-BEPS world of permanent establishment
- The status of "commissionaire" in U.K. tax law
- Transfer pricing in a post-BEPS world
- Vertreter- und Logistikbetriebsstätten post BEPS 7 : eine Praxisanalyse der aktuellen und zukünftigen Entwicklung von Vertriebs- und Logistikprozessen
- Vertreterbetriebsstätten in Deutschland, Österreich und der der Schweiz im Hinblick auf BEPS-Aktionspunkt 7 : unter besonderer Berücksichtigung von Kommissionärsstrukturen
- Voraussetzungen zur umsatzsteuerlichen Anerkennung von mehrstufigen Komissionärsstrukturen
- 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?
- Zimmer : "commissionaire" agent is not a permanent establishment
- Zimmer case : the issue of the deemed existence of a permanent establishment based on status as a commissionaire
- Zimmer wins French decision on permanent establishment
- Zimmer à la Belge : could a commissionaire arrangement create an agency permanent establishment in Belgium?
- Änderung des DBA-rechtlichen Betriebsstättenbegriffs durch das Multilaterale Abkommen der OECD
- Établissements stables et perquisitions, de l'abstrait au concret
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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/x2DxsBSfToE/" 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/x2DxsBSfToE/">commissionaire</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>
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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/x2DxsBSfToE/" 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/x2DxsBSfToE/">commissionaire</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>
