services PE
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The concept services PE represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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services PE
Resource Information
The concept services PE represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- services PE
43 Items that share the Concept services PE
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- A critique from a developing country perspective of the proposals to tax the digital economy
- ABB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service : the creation of service permanent establishments
- Análisis histórico del concepto de establecimiento permanente en el artículo 5 del modelo de Convenio OCDE = Historical analysis of the concept of permanent establishment in article 5 of the OECD Model Tax Convention
- Attribution of profits to permanent establishments - part 2
- Bauausführungen und Montagen als Dienstleistungsbetriebstätte?
- Betriebsstättenbegründung bei Dienstleistungserbringung in fremden Räumen aus Sicht des deutschen Steuerrechts
- Betriebsstättenbegründung bei Dienstleistungserbringung in fremden Räumen aus Sicht des deutschen Steuerrechts - ein Update
- Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
- Centrica India Offshore Private Ltd v Commissioner of Income Tax and others : WP(C) No. 6807/2012
- Cloud computing under double tax treaties : a German perspective
- Cross-border secondment of employees to India : recent developments
- Das 2008 Update des OECD-Musterabkommens
- Die Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
- Draft rules proposed by India on profit attribution to permanent establishment : an analysis
- Fundamentals of permanent establishments
- India : offshore services and service PE ruling
- Indian court rules secondment gives rise to FTS and service PE
- Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
- Mastercard considered to have a PE in India
- Models with impact, or merely conventional examples? A quantitative exploration of the relationship between the UN Model Convention and the bilateral treaty network on the issue of the taxation of services
- More on services PEs : what is a connected project?
- Nigeria's international tax policy with particular focus on the allocation of taxing rights
- OECD PE threshold project - issues for global financial service enterprises
- Permanent establishment in international taxation
- Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
- Permanent establishments specific scenarios - server, service PE and subsidiaries
- Reflections on the service PE concept in the double taxation treaty between Austria and the Czech Republic
- Saudi Arabian company does not constitute a PE in India
- Seconded UK employees as a permanent establishment in China
- Service PE - a new era of litigation
- Services and the service PE under treaty law from an Austrian perspective
- Special features of the UN Model Convention
- Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention
- Tax treaty law and Community law : some recent developments
- Taxation of cross-border services
- Taxation of the ride-sharing economy : source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network
- The new services PE provision of the Canada-US tax treaty
- The service PE concept in light of the Poland-Norway income tax treaty (2009)
- The tax sparing mechanism and foreign direct investment
- The taxation of permanent establishments : an international perspective
- When workers permanently establish themselves at home
- Wolf v R : 2018 TCC 84
- Wolf v R : 2019 FCA 283
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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/resource/BtjzZCegDQs/" 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/BtjzZCegDQs/">services PE</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/resource/BtjzZCegDQs/" 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/BtjzZCegDQs/">services PE</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>
