The Resource ABB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service : the creation of service permanent establishments

ABB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service : the creation of service permanent establishments

Label
ABB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service : the creation of service permanent establishments
Title
ABB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service : the creation of service permanent establishments
Creator
Subject
Language
eng
Summary
ABB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service is a case of the Tax Court involving the creation of a service permanent establishment (PE) in South Africa by two US companies. The taxpayer has elected not to appeal the decision
Citation source
In: British tax review. - London. - (2015),
http://library.link/vocab/creatorName
West, C
Language note
English
http://library.link/vocab/subjectName
  • case law
  • PE
  • services PE
  • tax treaty
Label
ABB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service : the creation of service permanent establishments
Instantiates
Publication
Label
ABB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service : the creation of service permanent establishments
Publication

Library Locations

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