entity approach
Resource Information
The concept entity approach represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
entity approach
Resource Information
The concept entity approach represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- entity approach
33 Items that share the Concept entity approach
Context
Context of entity approachSubject of
No resources found
No enriched resources found
- Aggregate or entity theory of partnerships for currency?
- Article 7 of the OECD Model : defining the personality of permanent establishments
- Attribution of profits : a "separate entity" approach
- Attribution of profits to PEs and the OECD 2006 report
- Attribution of profits to a permanent establishment of a partnership (hybrid entity) : limitations of the "separate entity approach"
- Betriebsstättenbesteuerung nach dem AOA : eine Untersuchung der Implementierung in Paragr. 1 Abs. 5 AStG
- Cahiers de droit fiscal international : general reports, EU report, OECD report and summary & conclusions of all branch reports : Berlin 2022
- Can treaties bring peace to the IRS and foreign banks? (Part 1)
- Can treaties bring peace to the IRS and foreign banks? (Part 2)
- Compensation of losses in foreign subsidiaries within the EU : a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark
- Federal income taxation of U.S. branches of foreign corporations : separate entity or separate rules?
- Global enterprise taxation (GET)
- Global enterprise taxation (GET) may be hard to get, but it should be the future : comments to Bellingwout's paper
- Group approach and separate entity approach in domestic and international tax law
- Intercompany financial transactions : factors to consider in analyzing the impact of implicit parental support
- Is the OECD/G20 BEPS initiative heading in the right direction? Some forgotten (and uncomfortable) questions
- Italian tax regime applicable to interest on loans granted by non-Italian resident banks to Italian residents : certain considerations in light of the recent positions of the Italian tax authorities
- OECD supports 'functionally separate entity' approach in revised draft of part I on attributing profits to PEs
- Outbound transfers of domestic partnership interests - a Code Sec. 367(a) / 367(b) dichotomy?
- Permanent establishment profit attribution : United Kingdom Courts examine the "authorised OECD approach"
- Policy and membership requirements for consolidation : a comparison between Australia, New Zealand and the US
- Profit allocation within MNEs in light of the ongoing digital debate on Pillar I : a "2020 Compromise"?
- Proposed regs add rules for passthrough entities that own foreign corporations
- Sourcing cloud transactions economically - the right way
- Sourcing cloud transactions the administrable and sensible way
- Subpart F and basket look-through for partnerships : a clash of aggregate and entity treatments
- Taxing multinational entreprises as unitary entities
- Tendenzen der Konzernbesteuerung im schweizerischen Steuerrecht
- The (in)compatibility of Polish CFC rules with the constitution pre and post-implementation of the EU Anti-Tax Avoidance Directive (2016/1164)
- The discriminatory taxation of permanent establishments by the host state in the European Union : a too much separate entity approach
- Transfer pricing and deemed arm's length approaches : a proposal for optional safe harbour methods based on accurate predetermined margins of profitability
- Transfer pricing, financial transactions and the quest for implicit support : swinging between stand-alone and group credit rating
- Treaty application for companies in a group
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/resource/66LJJZlijoQ/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/66LJJZlijoQ/">entity approach</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 Concept entity approach
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/resource/66LJJZlijoQ/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/66LJJZlijoQ/">entity approach</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>
