The Resource The territorial link as a condition to create a permanent establishment
The territorial link as a condition to create a permanent establishment
Resource Information
The item The territorial link as a condition to create a permanent establishment 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 The territorial link as a condition to create a permanent establishment 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
- It is generally accepted that a physical permanent establishment is characterized by three components: (i) it has to be permanent (not temporary); (ii) it has to be fixed (geographic or territorial link to the ground); and (iii) it has to be at the disposal of the business undertaking which uses it to carry out its activities. The purpose of this study is to analyse whether these three criteria are equally important for the qualification of a permanent establishment and whether, in the context of economic evolution over the last few years, these criteria, in particular the territorial link, are still appropriate
- Language
- eng
- Label
- The territorial link as a condition to create a permanent establishment
- Title
- The territorial link as a condition to create a permanent establishment
- Language
- eng
- Summary
- It is generally accepted that a physical permanent establishment is characterized by three components: (i) it has to be permanent (not temporary); (ii) it has to be fixed (geographic or territorial link to the ground); and (iii) it has to be at the disposal of the business undertaking which uses it to carry out its activities. The purpose of this study is to analyse whether these three criteria are equally important for the qualification of a permanent establishment and whether, in the context of economic evolution over the last few years, these criteria, in particular the territorial link, are still appropriate
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 41 (2013), no. 12 ; p. 638-651
- http://library.link/vocab/creatorName
- Schaffner, J
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- PE
- territoriality
- Label
- The territorial link as a condition to create a permanent establishment
- Label
- The territorial link as a condition to create a permanent establishment
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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/The-territorial-link-as-a-condition-to-create-a/FjNMZC-FpFM/" 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/The-territorial-link-as-a-condition-to-create-a/FjNMZC-FpFM/">The territorial link as a condition to create a permanent establishment</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/The-territorial-link-as-a-condition-to-create-a/FjNMZC-FpFM/" 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/The-territorial-link-as-a-condition-to-create-a/FjNMZC-FpFM/">The territorial link as a condition to create a permanent establishment</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>
