The Resource The Italian "web tax" : the new administrative procedure for multinational enterprises to disclose hidden permanent establishments in Italy

The Italian "web tax" : the new administrative procedure for multinational enterprises to disclose hidden permanent establishments in Italy

Label
The Italian "web tax" : the new administrative procedure for multinational enterprises to disclose hidden permanent establishments in Italy
Title
The Italian "web tax" : the new administrative procedure for multinational enterprises to disclose hidden permanent establishments in Italy
Creator
Subject
Language
eng
Summary
This article first analyses the (improperly defined) Italian "web tax" procedure and proceeds to focus on the current and future legislative framework governing the permanent establishment (PE) status, followed by an analysis of the criteria and methodologies that may possibly be chosen (including within the web tax procedure) in order to determine the fair profit share to be attributed to the disclosed PE
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 5 ; p. 390-398
http://library.link/vocab/creatorName
  • Zucchetti, S
  • Tardini, A
  • Lanfranchi, O
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • web tax
  • digital PE
  • digital economy
  • MNE
  • allocation of profits
  • transfer pricing
Label
The Italian "web tax" : the new administrative procedure for multinational enterprises to disclose hidden permanent establishments in Italy
Instantiates
Publication
Label
The Italian "web tax" : the new administrative procedure for multinational enterprises to disclose hidden permanent establishments in Italy
Publication

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