The Resource Italian ruling on attribution of profits to permanent establishments
Italian ruling on attribution of profits to permanent establishments
Resource Information
The item Italian ruling on attribution of profits to permanent establishments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Italian ruling on attribution of profits to permanent establishments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Details and comments are provided on Ruling no. 69 of 1 June 2005 regarding the attribution of profits to a foreign permanent establishment for Italian tax purposes. The Ruling contains interesting views on the relationship between the tax treaty and the unilateral double taxation relief methods
- Language
- eng
- Label
- Italian ruling on attribution of profits to permanent establishments
- Title
- Italian ruling on attribution of profits to permanent establishments
- Language
- eng
- Summary
- Details and comments are provided on Ruling no. 69 of 1 June 2005 regarding the attribution of profits to a foreign permanent establishment for Italian tax purposes. The Ruling contains interesting views on the relationship between the tax treaty and the unilateral double taxation relief methods
- Citation source
- In: European taxation. - Amsterdam. - Vol. 45 (2005),
- http://library.link/vocab/creatorName
- Russo, R. (Raffaele)
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- allocation of profits
- tax treaty
- double taxation relief
- PE
- Label
- Italian ruling on attribution of profits to permanent establishments
- Label
- Italian ruling on attribution of profits to permanent establishments
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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/portal/Italian-ruling-on-attribution-of-profits-to/he5QWeUnOQ8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Italian-ruling-on-attribution-of-profits-to/he5QWeUnOQ8/">Italian ruling on attribution of profits to permanent establishments</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="https://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/portal/Italian-ruling-on-attribution-of-profits-to/he5QWeUnOQ8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Italian-ruling-on-attribution-of-profits-to/he5QWeUnOQ8/">Italian ruling on attribution of profits to permanent establishments</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>