commissionaire
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The concept commissionaire represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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commissionaire
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The concept commissionaire represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- commissionaire
98 Items that share the Concept commissionaire
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- "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?
- Nederland en het Multilaterale Instrument : een stand van zaken
- 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 concept of transfer of goods pursuant to a commission contract in EU VAT
- 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>
