agency PE
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agency PE
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- "The agency element of permanent establishment : the OECD Commentaries from the civil law view"
- A new taxing right for the market jurisdiction : where are the limits?
- A primer on U.S. taxation of inbound corporations
- A unified approach to permanent establishment by agent in the U.S
- Adobe Systems Inc v Assistant Director of Income Tax and another : W.P.(C) Nos 2384/2013, 2385/2013 & 2390/2013
- Agency and commissionaire structures - is anyone left?
- Agency permanent establishment 'Brazilian Style' : taxation of profits earned through commission merchants, agents, and representatives
- Agency permanent establishment and commissionaire structures
- Agency permanent establishment under Article 5 of the OECD Model Convention
- Agency permanent establishments
- Agency permanent establishments - the black hole of the tax treaties: part II
- Agency permanent establishments : in the name of and the relationship between Article 5(5) and (6) - part 1
- Agency permanent establishments : in the name of and the relationship between Article 5(5) and (6) - part 2
- Agency permanent establishments in securitization transactions
- Agency permmanent establishments and the Zimmer case
- Agents as permanent establishments : avoiding the U.S. income tax for foreign businesses
- Agents as permanent establishments under U.S. income tax treaties
- Agents as permanent establishments under the OECD Model Tax Convention
- Airline Rotables Ltd UK v Joint Director of Income Tax, International Taxation : ITA No 3254/Mum/06
- Aktuelle Entwicklungen und Tendenzen im Bereich der Begründung einer Vertreter-Betriebsstätte gem. Art. 5 Abs. 5 OECD-MA
- An analysis of "Google taxes" in the context of Action 7 of the OECD/G20 base erosion and profit shifting initiative
- 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
- Applying (and misapplying) the OECD Commentary in commissionaire PE cases
- Are non-U.S. pharmas "paid" to stay offshore?
- Are you sure you don't have a PE? Applying new OECD rules in Canada
- Attribution of functions and profits to a dependent agent PE : different arm's length principles under articles 7 (2) and 9?
- Attribution of profits to a dependent agent permanent establishment : an analysis of the Indian approach
- Attribution of profits to dependent agent PEs
- Attribution of profits to insurance branches : update on OECD part IV
- Attribution of profits to permanent establishments - part 1
- Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions
- Ausländische Betriebsstätten inländischer Unternehmen : Bestandsaufnahme und Hinweise auf aktuelle Entwicklungen
- Austria-Germany double tax treaty makes exception for certain associated enterprises
- BEPS Action 7 : evaluation of the agency permanent establishment
- BEPS Action 7 : part II
- BEPS action 7 : the attempt to artificially create a taxable nexus
- Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
- Be careful what you wish for : Knights of Columbus v. The Queen : American Income Life Insurance Company v. The Queen
- Beschränkte Steuerpflicht durch ständige Vertreter
- Betriebsstätte - Quo vadis?
- Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
- Betriebsstättenrisiken bei Prinzipalstrukturen am Beispiel Spaniens : bedeutende Risiken durch funktionale Betrachtungsweise ausländischer Finanzverwaltungen
- Canada revenue's interpretation of PE
- Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
- Commissionaire Agreements: some remarks in view of the recent Italian tax authorities challenges
- Commissionaire agency permanent establishment structures
- Commissionaire agency permanent establishment structures
- Commissionaire agency permanent establishment structures and the impact of the Zimmer case
- Commissionaire agency permanent establishment structures and the impact of the Zimmer case
- Commissionaire agency permanent establishments
- Commissionaire agency permanent establishments
- Commissionaire permanent establishment : possible repercussions of the Zimmer case
- Commissionaire structure as an agency permanent establishment (PE): low risk for foreign principals constituting a PE in Norway - Dell Products v. Government of Norway, decision of the Norwegian Supreme Court of 2 December 2011
- Commissionaire/agency permanent establishment structures
- Commissionare structure as an agency permanent establishment - uncertain profit allocation - Dell Products v. Government of Norway, decision of the Borgarting Court of Appeals of 2 March 2011
- Commissionnaire et établissement stable : lumières et zones d'ombre de la décision Zimmer
- Constructive permanent establishments : Canadian comments on the Zimmer case
- Contract conclusion and agency permanent establishments : here, there, and everywhere?
- Countering BEPS : preventing abusive commissionnaire arrangements
- Cross-border outsourcing - issues, strategies and solutions
- Cross-border taxation of permanent establishments : an international comparison
- Current tax treaty issues : 50th anniversary of the International Tax Group
- De commissionair, de agent, de discussion draft en de rechter
- Defining permanent establishment with reference to the construction PE
- Dell Products (NUF) v Tax East : 09-066493TVI-OTIR/07
- Dell Products (NUF) v Tax East : 10-032855ASD-BORG/03
- Dell Products (NUF) v Tax East : HR-2011-2245-A
- Dell wins important agency permanent establishment case
- Dependent agency permanent establishments
- Dependent agency permanent establishments : judicial developments in India
- Dependent agent and VAT fixed establishment risk
- Dependent agents as permanent establishments
- Deputy Director of Income Tax v SET Satellite (Singapore) Pte Ltd : ITA no 535/MUM/04 : SET Satellite (Singapore) Pte Ltd v Deputy Director of Income Tax : ITA no 205/Mum/04
- Der Aussendienstmitarbeiter als ständiger Vertreter nach deutschem und österreichischem Recht : Unterschiede der Einordnung
- Der Geschäftsführer als ständiger/abhängiger Vertreter = Managing director as permanent/dependent agent
- Der Kommissionär als Betriebsstätte nach dem OECD-Musterabkommen
- Die "Vertreterbetriebsstätte" - das unbekannte Wesen = The widely unknown nature of the "dependent agent permanent establishment"
- Die Betriebsstätte im Recht der Doppelbesteuerungsabkommen
- Die Fehlentwicklungen bei der Vertreterbetriebsstätte = The dependent agent permanent establishment is headed on the wrong track
- Die Gewinnabgrenzung bei Vertreterbetriebsstätten
- Die Vertreterbetriebsstätte: Konzeption und Einkünftezuordnung
- Die Vertretervollmacht im Lichte des OECD-Reports = The agency's authority in the light of the OECD Report
- Different methods of attributing profits to agency PEs
- Digital cases illustrate narrow French PE interpretation
- Dispute resolution and PE in the EU context
- Doing business through Omani agents
- Draft rules proposed by India on profit attribution to permanent establishment : an analysis
- Dutch decree : guidance on the attribution of profits
- Employer of Record – der formale globale Arbeitgeber : Betriebsstättenfalle oder Gestaltungsspielraum?
- Enhancing the group interest in transfer pricing analysis
- Examining the OECD's more subjective PE standard
- Fallbeispiel Transfer Pricing - Vertreterbetriebsstätte = Case study on transfer pricing - agency permanent establishment
- Festschrift für Jürgen Lüdicke
- First Tax Court test of new IRS approach to agency permanent establishment: service loses
- Foreign businesses, U.S. customers : reducing United States income tax (Part 1)
- Foreign businesses, U.S. customers : reducing United States income tax (Part 2)
- France asserts PE in commissionaire structures again
- French Supreme Administrative Court finds taxpayer in ValueClick case used an agency permanent establishment to sell online advertising services in France through local subsidiary
- Fundamentals of permanent establishments
- Gestruikel over de (verlaagde) drempel voor de vaststelling van een personele vaste inrichting
- Global Transfer Pricing Conference : transfer pricing developments around the world
- Google France as a dependent agent PE of its Irish sister company?
- Heffingsbevoegdheid bij grensoverschrijdende ondernemingswinsten : de vaste inrichting op de helling
- Het Nullsummenspiel, des keizers baard en de authorised OECD approach
- How fixed is a permanent establishment?
- How to attribute profits to an agency PE
- Il rischio di una stabile organizzazione nelle figure di intermediazione e nell'attività di assistenza alla vendita fra consociate
- Impact of cloud computing on permanent establishments under the OECD Model Tax Convention
- Impact of labour in substance-carve out under Pillar 2 : with emphasis on platform economy
- India - liaison office activities result in permanent establishment
- India : BPO units - ruling on Morgan Stanley PE
- Indonesia issues new regulation on determination of permanent establishment
- Instability of the dependent agency permanent establishment concept
- International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
- International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments : a comparison of EU VAT and Singporean GST in the lightof the OECD VAT/GST guidelines
- Is een commissionair, opererend binnen een commissionair- structuur, een vaste vertegenwoordiger?
- Israel's take on BEPS Action 1 : taxing the digital economy
- Japan's new independent agent exception
- Knights of Columbus v R : 2008 TCC 307
- Kommissionärsstrukturen im internationalen Konzernvertrieb = Commissionaire arrangements in an international intra-group distribution chain
- Korea's recent international tax reform plan
- Kritische Anmerkungen zur Vertreterbetriebsstätte = Critical reflexions on dependent agents' permanent establishments
- La atribución de beneficios al establecimiento permanente de agencia : ¿una reconsideración del criterio arm's lenght [i.e. length]?
- Les enjeux fiscaux des modalités contractuelles de distribution de produits en France par les groupes internationaux
- Massnahmen der OECD gegen die künstliche Vermeidung von Betriebsstätten (BEPS-Action 7) = Measures of the OECD to prevent the artificial avoidance of permanent establishments (BEPS Action 7)
- Mastercard considered to have a PE in India
- More guidance needed on PE threshold issues
- Morgan Stanley ruling aims at certainty on existence of PE
- Neue OECD-Richtlinien zur Gewinnaufteilung bei Vertreterbetriebsstätten : verkannt, verrannt, was nun?
- Neue Rechtsentwicklungen bei der Betriebsstätte nach Abkommensrecht
- New Argentine PE definition reflects OECD, U.N. models
- New era for dependent agent PEs in Germany?
- New taxing right in the Unified Approach: old wine in a new bottle
- New trends in the definition of permanent establishment
- Nexus requirements for taxation of non-residents' business income : a normative evaluation in the context of the global economy
- Norway's Supreme Court rules for Dell in agency PE case
- Norway: Supreme Court rules on Dell
- O conceito de estabelecimento estável nas impugnações judiciais nos. 114/11 e 116/11 a 118/11 do Tribunal Administrativo e Fiscal de Loulé
- OECD PE threshold project - issues for global financial service enterprises
- OECD adopts final report on PEs, applies "authorized approach" to dependent agents
- OECD discussion around the definition of permanent establishments : a German view on proposed amendments to the Model Commentary and their effect on business profit allocation and international assignments
- Organe von Kapitalgesellschaften als ständige Vertreter iSd Paragr. 13 AO
- Permanent establishment : an evolving concept under China's tax treaties (1983-2013)
- Permanent establishment : erosion of a tax treaty principle
- Permanent establishment : erosion of a tax treaty principle
- Permanent establishment in international taxation
- Permanent establishment in the Middle East : potential taxation for an office that doesn't exist?
- Permanent establishments : the latest trends from the Brazilian tax authorities : a case law update
- Permanent establishments and BEPS Action 7 : perspectives in evolution
- Permanent establishments associated with business restructurings : Spanish Supreme Court decision of 12 January 2012
- Permanent establishments in international tax law
- Permanent establishments under the OECD Model (2017) based on the principal role leading to the conclusion of contracts : a doctrinal and policy analysis
- Preventing the artificial avoidance of permanent establishment status, Action 7 - 2015 final report
- Profit attribution to dependent agent permanent establisments in a post-BEPS era
- Proposed changes to the OECD Commentary on Article 5 : part II - the construction PE notion, the negative list and the agency PE notion
- Re GE Capital Rail Ltd : No 09PA06295
- Recent changes to South Korea's corporate tax laws
- Recent issues regarding permanent establishments in Korea
- Reflexiones sobre la noción de Establecimiento Permanente en las estructuras operativas de filiales comisionistas : el "Spanish approach" en fiscalidad directa y su difícil encaje en ámbito del IVA
- Regulations provide further guidance on the application of the Authorized OECD Approach to the attribution of profit to permanent establishments
- Revised BEPS PE proposals : indeterminate agents, principals, and principles
- Roche Vitamins and Dell judgments highlight PE risks
- Rolls-Royce Singapore Pvt Ltd v Assistant Director of Income Tax and related appeals : ITA 1278/2010 and related appeals
- SET Satellite (Singapore) Pte Ltd v Deputy Director of Income Tax (International Taxation) : ITA No 944/2007
- Saudi Arabian company does not constitute a PE in India
- Sediu permanent : considerente practice
- Snickers Workwear AB v Administrative Regional Court : case no. A420512110
- Some remarks on the notion of permanent establishment in the recent Italian Supreme Court jurisprudence
- Spain: Supreme Court decision
- Ständiger Vertreter und Vertreterbetriebsstätte : Begrifflichkeiten, Abgrenzungsprobleme und aktuelle Fragen der Besteuerung
- Subsidiary as a permanent establishment (art. 5 (7) OECD-MC)
- Supreme Court decision: new criterion for deemed permanent establishment while acting through a subsidiary company?
- Supreme Court holds that commissionaire structure does not amount to a permanent establishment : Dell Products v. Government of Norway, Supreme Court of Norway 2 December 2011
- Taisei : U.S. agent did not create permanent establishment
- Tax authorities issue circular on interpretation of double tax treaties
- Tax liabilities of a foreign seller of goods using commercial intermediaries in Belgium
- Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones
- Tax treaties : the secret agent's secrets
- Tax treaty case law around the globe : 2012
- Tax treaty case law around the globe : 2016
- Tax treaty case law news
- Tax treaty case law news
- Taxation of business profits in the 21st century : selected issues under tax treaties
- The 'French touch' : determining a PE using the dependent agent criterion
- The 'principal role' of social media influencers as PEs
- The 2007 Leiden Alumni seminar : case law on treaty interpretation
- The 2012 Leiden Alumni Seminar : case law on treaty interpretation re commissionaire and agency PEs
- The Commissionaire : a tax-focused evaluation from Germany
- The French Supreme Tax Court secures its hold on the tax bases of digital enterprises by reshaping the dependent agent PE concept
- The French crusade to tax the online advertisement business: reflections on the French Google case and the newly introduced digital services tax
- The GE and Formula One cases
- The Italian Supreme Court weighs in on commissionare structures - Is the fat lady singing yet?
- The Norwegian Dell case and the Spanish Roche case = Die Fälle Dell und Roche : Kommissionärsbetriebsstätte ja oder nein?
- The U.K. as a base for European expansion
- The U.S. perspective on the agency permanent establishment
- The United Kingdom's influence on the OECD Model Tax Convention
- The aftermath of BEPS
- The agency PE conundrum
- The agency element of permanent establishment: the OECD commentaries from the civil law view
- The agency permanent establishment
- The agency permanent establishment : allocation of profits : part three
- The agency permanent establishment : de vaste vertegenwoordiger : proefschrift
- The agency permanent establishment : practical applications : part two
- The agency permanent establishment : the current definition : part one
- The agency permanent establishment in BEPS Action 7 : treaty abuse or business abuse?
- The agency permanent establishment under revision? 'Acting in the name of', or 'what's in a name?'!
- The agent permanent establishment reconsidered : application of Arts. 5, 7 and 9 of the OECD Model Convention
- The attibution of profits to a dependent agent PE : if the dependant agent is a commissionaire (wholly owned subsidiary) of the principal
- The attribution of profits to a dependent agent permanent establishment : the controversial scenario of the zero profit allocation
- The attribution of profits to a dependent agent permanent establishment : the controversial scenario of the zero profit allocation
- The attribution of profits to a permanent establishment : issues and recommendations
- The concept of dependent agent permanent establishment in transfer pricing theory
- The concept of permanent establishment in the insurance business
- The concept of permanent establishments
- The dependent agent and attribution of profits to the agency PE
- The effect of the OECD/G20 BEPS initiative on the attribution of profits to permanent establishments : the special case of agency permanent establishments
- The failed representative office in France : a view from Germany
- The formal Italian agency PE : new case law
- The future of the permanent establishment concept
- The independent agent exception and group membership
- The meaning of "permanent establishment" in article 5 of double tax conventions
- The origins of article 5(5) and 5(6) of the OECD Model
- The profit split method : insights from BEPS follow-ups [part 3]
- The zero-sum game, the emperor's beard and the authorized OECD approach
- Time to branch out
- Transfer Pricing in internationalen Unternehmen post BEPS - ein Vergleich von Art 9 OECD-MA mit Art 7 OECD-MA (AOA) am Beispiel der Vertreterbetriebsstätte bei Tochtergesellschaften = Transfer pricing in multinational enterprises post-BEPS - a comparison of Art 9 OECD MC with Art 7 OECD MC (AOA) on the example of a subsidiary being qualified as an agency permanent establishment
- Transfer pricing developments around the world 2017
- Transfer pricing guide 2012 - part two
- Travellers, tax policy and agency permanent establishments
- UK view on revised PE standards in the multilateral instrument
- Upsetting the status quo : cases where football intermediaries' commissions should be taxed in the State of the transfer
- Value creation: a guiding light for the interpretation of tax treaties?
- Vertreter- und Logistikbetriebsstätten post BEPS 7 : eine Praxisanalyse der aktuellen und zukünftigen Entwicklung von Vertriebs- und Logistikprozessen
- Vertreterbetriebsstatte und organschaftliches Handeln
- Vertreterbetriebsstätte : Begründung durch Vertriebsstrukturen?
- Vertreterbetriebsstätte einer ausländischen Kapitalgesellschaft : die Praxis wartet auf eine höchstrichterliche Entscheidung
- Wann liegt eine DBA-Vertreter-Betriebsstätte vor?
- Welcher Gewinn ist einer Vertreterbetriebsstätte zuzuordnen?
- Western Union Financial Services Inc v Additional Director of Income Tax : ITA no. 4889/Del/2004, Asst yr 2001-02
- When does a dependent agent act habitually?
- When is there an agency permanent establishment?
- When workers permanently establish themselves at home
- Will the Netherlands threshold for levying taxes on PEs be lowered by proposed changes in line with BEPS Action 7: preventing the artificial avoidance of PE status?
- Zimmer à la Belge : could a commissionaire arrangement create an agency permanent establishment in Belgium?
- Établissements stables et perquisitions, de l'abstrait au concret
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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/E0aof5-g4Yc/" 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/E0aof5-g4Yc/">agency 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/E0aof5-g4Yc/" 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/E0aof5-g4Yc/">agency 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>
