fixed base
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The concept fixed base represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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fixed base
Resource Information
The concept fixed base represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- fixed base
33 Items that share the Concept fixed base
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- “Work on the move” : rethinking taxation of labour income under tax treaties
- "Fixed base" in tax treaties
- Activiteiten in het buitenland: vaste inrichting of dochter
- Aktuelle Judikatur des EuGH, UFS and BFH zur Vorsteuererstattung : "Sitz der wirtschaftlichen Tätigkeit" und "feste Niederlassung"
- Aktuelles aus dem Umsatzsteuerprotokoll 2007 : Zahlreiche Zweifelsfragen auf dem Gebiet der Umsatzsteuer werden beantwortet
- An analysis of the notion "fixed base" and its relation to the notion "permanent establishment" in the OECD Model
- An interpretational analysis of Article 14 of the UN Model Convention and its relevance in present day treaty practice
- De vaste inrichting in de Europese BTW
- Developments in Nigeria's taxation of nonresident companies
- Die Betriebsstätte im Recht der Doppelbesteuerungsabkommen
- Die Gemeinsamkeiten und die Unterschiede zwischen der Betriebstätte nach Art 5 OECD-Musterabkommen und der festen Einrichtung nach Art 14 OECD-Musterabkommen und die Konsequenzen für die abkommensrechtliche Behandlung grenzüberschreitend tätiger Freiberufler-Sozietäten
- Die feste Einrichtung bei der Ausübung selbständiger Arbeit
- Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways
- Décisions du mois : bénéfices non commerciaux : no. 1093
- Entwicklungen im internationalen Steuerrecht
- Evolving tax issues for virtually-operated transportation businesses in Nigeria
- Fixed base : a participation in a Swiss joint venture is not necessarily a fixed base
- Freistellung von Gründungskosten einer festen Einrichtung? = Tax exemption for start-up costs of a fixed base?
- IRAP e soggetti non residenti: collegamento con il territorio dello stato
- Independent professional diver residing in the Netherlands did not have a fixed base in India : decision of the Netherlands Supreme Court of 15 January 2016, BNB 2016/114
- La notion d'établissement stable dans le cadre international des impôts directs et indirects
- Mexican 2002 tax reform
- Nederlandse jurisprudentie inzake internationaal belastingrecht : directe belastingen van internationaal opererende ondernemingen
- New regulations for the Venezuelan income tax law
- Observations on former article 14 of OECD MC and the ramifications of its deletion
- Op weg naar de afschaffing van het vaste middelpunt
- Taxation of cross-border services
- The case against "fixed base"
- Threshold requirements for taxing business profits under tax treaties
- Umsatzsteuer-Update : Aktuelles auf einen Blick : Gesetzgebung - Rechtsprechung - Verwaltungspraxis
- Vaste inrichtingen en het gemeenschapsrecht: enkele kwetsbare onderdelen van de Nederlandse regelgeving
- Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
- Zurechnung von Einkünften zu einer "festen Einrichtung" in Liechtenstein : misst der VwGH mit unterschiedlichen Massstäben?
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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/s_Cm0tVuDdM/" 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/s_Cm0tVuDdM/">fixed base</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/s_Cm0tVuDdM/" 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/s_Cm0tVuDdM/">fixed base</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>
