The Resource Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study
Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study
Resource Information
The item Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study 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 Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study 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
- The recent introduction into the tax legislations of some countries of the definitions of "digital" permanent establishments (PEs) will necessarily generate the issue of assessing how much profit to attribute to a digital PE. This significant issue is still open to discussion and interpretation. This article aims at illustrating the issue by means of a practical example, as well as by providing some preliminary solutions to the issue
- Language
- eng
- Label
- Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study
- Title
- Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study
- Language
- eng
- Summary
- The recent introduction into the tax legislations of some countries of the definitions of "digital" permanent establishments (PEs) will necessarily generate the issue of assessing how much profit to attribute to a digital PE. This significant issue is still open to discussion and interpretation. This article aims at illustrating the issue by means of a practical example, as well as by providing some preliminary solutions to the issue
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 2 ; p. 87-90
- http://library.link/vocab/creatorName
- Petruzzi, R
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- allocation of profits
- digital PE
- significant people functions
- significant economic presence
- Label
- Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study
- Label
- Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Transfer-pricing-users-participation-and-profit/FZT_urMG3bU/" 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/Transfer-pricing-users-participation-and-profit/FZT_urMG3bU/">Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Transfer-pricing-users-participation-and-profit/FZT_urMG3bU/" 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/Transfer-pricing-users-participation-and-profit/FZT_urMG3bU/">Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study</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>
