allocation of profits

Resource Information

The concept allocation of profits represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

"Keine oder eine - das ist hier die Frage!" - Unterschiedicher Umgang mit der Betriebsstättenfrage in Italien und Deutschland
'Aanmerkelijke digitale aanwezigheid': op weg naar een virtuele vaste inrichting?
(Passive) Entstrickung bei personallosen Betriebsstätten : AOA-Suspendierung durch Öffnung des Zuordnungsparameters der Personalfunktion
2008 OECD Model : changes to the Commentary on Article 7 and the attribution of profits to permanent establishments
482 allocation barred in "Aramco advantage" cases
5th Cross Atlantic and European taxation symposium 2001 : notes
A SURE way of taxing the digital economy
A breakthrough in the relationship between Italy's tax authorities and banks
A critical evaluation of the New Zealand and Australian governments' solution to triangular taxation relief : Part two
A long-term solution for taxing digitalized business models : should the permanent establishment definition be modified to resolve the issue or should the focus be on a shared taxing rights mechanism?
A road map for reaching global consensus on how to tax the digitalized economy
ABN Amro Bank NV v Assistant Director of Income Tax International Taxation-I, Kolkata : Assistant Director of Income Tax International Taxation-I, Kolkata v Bank of Tokyo Mitsubishi Ltd : ITA nos 694 and 695/Kol/2002 (assessment years 1997-98 and 1996-99) and ITA no 899/Kol/2002 (assessment year 1992-93)
Abkommensrechtliche Lösung von Zurechnungskonflikten nach Art. 1 Abs. 2 OECD-MA 2017 : die sog. Transparent Entity Clause
Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful
Accounting profits, tax profits and unitary taxation (revisited)
Achieving certainty in an uncertain profit allocation environment
Additional guidance on the attribution of profits to permanent establishments - a welcome development
Addressing the tax challenges of the economy - a possible answer in the proper application of the transfer pricing rules?
Administration principles - procedures of 12 April 2005
Afdrachten onder the Mijnbouwwet
Aligning profit taxation with value creation
All mixed up
All together?
Allocation of capital : application OECD guidance part II for attribution of profits to bank branches under BIS capital system
Allocation of profits to permanent establishments
An introduction to the 2010 Update of the OECD Model Tax Convention
An inverted image inspires a question : comments on professor Ulrich Schreiber's "sales-based apportionment of profits"
An objective method for splitting profits within multinational companies based on personnel costs
Angemessenheit im Steuerrecht : die wirtschaftliche Angemessenheit betrieblicher Aufwendungen, Bewertungen, Abschreibungen sowie der Gewinnverteilung bei Personen- und Kapitalgesellschaften als Voraussetzung für ihre steuerliche Anerkennung
Anmerkungen zu den OECD-Überlegungen zur Betriebsstättenbesteuerung aus der Sicht des Anlagenbaus
Annual review : France
Annual review : Germany
Apple Sales International and another v European Commission and others : (Joined cases T-778/16 and T-892/16)
Apple, State aid, and arm's length : EU general court's failure of imagination
Application of arm's length principle to intra-company dealings : back to the origins
Applying the AOA to a PE that performs services : a case study on the balance sheet and the profit and loss account of the branch
Are the worldwide unitary regimes able to address the perceived shortcoming of the international tax framework?
Are you sure you don't have a PE? Applying new OECD rules in Canada
Arm's length capital structure in intra-group financing companies : disregarding of equity financing
Arm's length principle from a Swiss perspective : profit allocation to inbound and outbound permanent establishments
Armonización internacional de la imposición sobre los beneficios = International profit corporate tax harmonization
Art. 13b, 13ba and 13bb Wet Vpb 1969 : de overeenkomsten en de verschillen
Ask not what the OECD can do for Brazilian transfer pricing ..
Assessing the double count of pretax profit in the IRS summary of CbC data for fiscal 2017
Asset allocation to bank permanent establishments : the German perspective
Associated companies - the subsidiary as a distribution company
Attribution et al : taxation of permanent establishment
Attribution of capital to foreign branches still tough issue for multinational banks ; KPMG survey on branch profits and capital attribution to PEs [released by KPMG International in December 2005]
Attribution of free capital to permanent establishment of a bank : a vexed issue, a general overview and the Italian 'state of the art'
Attribution of functions and profits to a dependent agent PE : different arm's length principles under articles 7 (2) and 9?
Attribution of income to permanent establishments
Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice
Attribution of participations to permanent establishments [I] : historical development - economic ownership as "key driver"
Attribution of profit to a permanent establishment involved in electronic commerce transactions
Attribution of profit to a permanent establishment of a bank
Attribution of profit to a permanent establishment of a bank
Attribution of profit to a permanent establishment of a global trading company
Attribution of profit to a permanent establishment of an insurance company
Attribution of profits : a "separate entity" approach
Attribution of profits to PEs - implications of the 'authorized' OECD approach (Part 2)
Attribution of profits to PEs : implications of the 'authorized' OECD approach (Part 1)
Attribution of profits to PEs and the OECD 2006 report
Attribution of profits to a PE in Russia
Attribution of profits to a dependent agent permanent establishment : an analysis of the Indian approach
Attribution of profits to a permanent establishment
Attribution of profits to a permanent establishment : the OECD Model, the working hypothesis and the Dutch approach
Attribution of profits to a permanent establishment in the United Kingdom
Attribution of profits to a permanent establishment of a company engaged in online sales of goods through a local warehouse
Attribution of profits to a permanent establishment of a partnership (hybrid entity) : limitations of the "separate entity 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 - insurance update
Attribution of profits to permanent establishments - part 1
Attribution of profits to permanent establishments - part 2
Attribution of profits to permanent establishments - the Indian experience
Attribution of profits to permanent establishments : China
Attribution of profits to permanent establishments : India
Attribution of profits to permanent establishments : Malaysia
Attribution of profits to permanent establishments : South Korea
Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions
Attribution of profits to permanent establishments : should the AOA be maintained as the OECD standard?
Attribution of profits to permanent establishments of banks
Attribution of profits to permanent establishments of banks within the lending business
Attribution of profits to permanent establishments of multinational banking enterprises in Germany - how to determine the 'free capital' under the decree of the German Federal Ministry of Finance
Attribution of profits to permanent establisments : the 2008 article 7 versus the 2010 article 7 of the OECD Model Tax Convention
Ausgewählte Betriebsstättenprobleme : Entgeltsprinzip versus Veranlassungsprinzip; grenzüberschreitende Realisationstatbestände
Ausgewählte Fragen zur Bedeutung der Handelsbilanz für die Steuerliche Gewinnermittlung
Auswirkungen der Besteuerung auf Entscheidungen international tätiger Unternehmen : Ein Überblick zu den empirischen Befunden
Auswirkungen dezentraler Home-Office Aktivitäten auf die Betriebsstättenbegründung, Gewinnzuordnung und Arbeitnehmerbesteuerung : Praxis in Deutschland, Österrecht und in der Schweiz
BEFIT and formulary apportionment : should intangibles be included in the formula?
BEPS Action 2 : trusts as hybrid entities
BEPS Action 7 : evaluation of the agency permanent establishment
BEPS Action 7 : part II
BEPS Action 8-10: birth of a new arm's-length principle
BEPS action 7 : the attempt to artificially create a taxable nexus
BPO units in India : recent Supreme Court ruling in the case of Morgan Stanley on PE & profit attribution
Baanbrekende overeenkomst mondiale winstenverdeling
Bausteine einer steuereffektiven internationalen Konzernstruktur : ist Steuerplanung Schnee von gestern oder ewiges Eis?
Belgium : attribution of profits to permanent establishments
Besteuerung der digitalen Wirtschaft auf EU-Ebene = Taxation of the digital economy at EU level
Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
Betriebsstätte - Quo vadis?
Betriebsstätten Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
Betriebsstätten und kostenbasierte Verrechnungspreismethoden - Teil 2: Ermittlung eines angemessenen Dotationskapitals und Besonderheiten bei der Erstellung der Hilfs- und Nebenrechnung gemäß Paragr. 3 BsGaV
Betriebsstätten-Ergebnisabgrenzung im Verhältnis zu Deutschland = Attributing profits to permanent establishments in relation to Germany
Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
Betriebsstättenlose Unternehmensgewinne im DBA-Recht? | Betriebsstättenlose Unternehmensgewinne im DBA-Recht! Erwiderung zu Kollruss, StuW 2017, 82 ff
Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
Bilanzierung bei Umgründungen : Teil 7a: Realteilung
Bilanzierungs- und Bewertungsvorschriften des Aktiengesetzes vom 6. September 1965 und ihre Auswirkungen auf die steuerliche Gewinnermittlung
Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
Blickpunkt International und Blickpunkt BEPS
Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
Branch taxation OECD style: a review of new Draft Article 7 (business profits) of the OECD Model Tax Convention
Brexit Steuerbegleitgesetz - Brexit-StBG
Brexit to Frankfurt - risk transfers as a "dealing" under the Authorized OECD Approach
Building on the rubble of Pillar One
CFE Forum 2017 : summary report
Can formulary approach fit into arm's length confines? : formulary advocate dubs OECD draft chapters a significant step
Can treaties bring peace to the IRS and foreign banks? (Part 1)
Can treaties bring peace to the IRS and foreign banks? (Part 2)
Canada and US agree on income attributable to a PE
Capital issues in the attribution of profits to branches of international banks
Capitalization of a permanent establishment and the discussion draft "Attribution of profits to PE"
Casenote from Hong Kong : Lam Soon Trademark Limited v. Commissioner of Inland Revenue
Challenges to Brazilian transfer pricing rules upon accession to the OECD
Changes to OECD Commentary may affect its credibility
Chinese tax authorities issue practice guidance on implementing the China-Singapore DTA
Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
Cloud computing under double tax treaties : a German perspective
Commentary : Morgan Stanley case answers the big question, but leaves others unanswered
Commissioner of Income Tax and another v Hyundai Heavy Industries Co Ltd : Civil Appeal No 2734 of 2007
Commissioner of Inland Revenue v Euro Tech (Far East) Ltd
Comparing proposals to tax some profit in the market country
Comparison of proposals to adjust the permanent establishment concept to the digital economy
Complexity or chaos?
Contemporary application of the arm's length principle in transfer pricing
Convergys Customer Management Group Inc v Assistant director of Income Tax : ITA Nos 1443/Del/2012 & 5243/Del/2011
Corporate income tax : marking the passage of time
Countering BEPS : preventing abusive commissionnaire arrangements
Country-by-country-reporting : ein Weg zu einer formelhaften Gewinnaufteilung?
Criteria to distinguish DSTs and other taxes qualifying as income tax for article 2 purposes
Critical analysis of the General Court's 'EU arm's length tool' : beware of the reflexivity of transfer pricing law!
Cross-border outsourcing - issues, strategies and solutions
Cross-border outsourcing : issues, strategies and solutions
Cross-border taxation of permanent establishments : an international comparison
DIT (International Taxation), Mumbai v Morgan Stanley & Co Inc : Morgan Stanley & Co Inc v DIT (International Taxation), Mumbai : Civil Appeal nos 2914 and 2915 of 2007
Das Betriebsstättenprinzip nach dem DBA USA : gewerblich geprägte Personengesellschaften und Besonderheiten der Gewinnzurechnung nach AOA
De CCCTB - een Europees voorstel met vergaande gevolgen voor Nederland
De comparable profits method en het arm's length-beginsel
De fictieve vaste inrichting buitengaats
De financiering van de vaste inrichting : interpretatie- en dynamiekproblemen
De impact van het MLI / BEPS op de Notitie Fiscaal Verdragsbeleid 2020
De indirecte winstsplitsingsmethode in het Belgisch internationaal fiscaal recht
De onzakelijke lening in de vennootschapsbelasting
De problematiek van de kapitaalallocatie aan vaste inrichtingen
Deciding whether the European Union should adopt formula apportionment of company income
Deemed expenses of a permanent establishment under Article 7 of the OECD Model
Dell Products (NUF) v Tax East : 09-066493TVI-OTIR/07
Dell Products (NUF) v Tax East : 10-032855ASD-BORG/03
Dell wins important agency permanent establishment case
Dependent agent PE vs. arm's length remuneration - co-related but different concepts
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 Anfang vom Ende der einheitlichen Gewinnfeststellung im traditionellen Sinn : Gedanken de lege ferenda
Der Anlagenbau aus der Sicht der OECD = Plant construction from the point of view of the OECD
Der Entwurf der Verwaltungsgrundsätze Betriebsstättengewinnaufteilung
Der Entwurf der Verwaltungsgrundsätze Betriebsstättengewinnaufteilung : ein erster systematischer Überblick
Der Entwurf einer Betriebsstättengewinnaufteilungsverordnung : Anwendung des Authorized OECD Approach in Deutschland
Der Geschäftsführer als ständiger/abhängiger Vertreter = Managing director as permanent/dependent agent
Der OECD-Bericht zur Ermittlung des Betriebsstättengewinns (Teil I)
Der OECD-Bericht zur Ermittlung des Betriebsstättengewinns (Teil II)
Der OECD-Bericht zur Ermittlung des Betriebsstättengewinns (Teil III)
Der OECD-Betriebsstättenbericht 2008 im Vergleich zum deutschen Recht
Der Unified Approach der OECD
Der Vorausanteil (Präzipuum) bei interkantonalen Fabrikationsunternehmungen
Der massgebliche Zeitpunkt für die steuerliche Zuordnung von Dividenden auf Auslandsaktien
Der neue OECD-Vorschlag zur Änderung der Betriebsstättengewinnermittlung nach Art. 7 OECD-MA im Vergleich zur bisherigen Auffassung
Destination-based income taxation : neither principled nor practical?
Deutsche Bank AG v Thai Revenue Department : Case no 1229/2551 (2008)
Developments on the digital economy front : progress or regression?
Die "neue" Vertreterbetriebsstätte : Leitlinien der OECD zur Gewinnzuteilung an den abhängigen Vertreter
Die Allokation der Gewinnsteuern multinationaler Unternehmen zwischen den Entwicklungsstaaten und den Industriestaaten
Die Ansicht der OECD zur Zurechnung von Kapital und Zinsaufwendungen zu einer Betriebsstätte : vergleichende Gegenüberstellung vor und nach Inkrafttreten des AOA und steuerliche Gestaltungsmöglichkeiten
Die Anwendung des Profit Split in der Europäischen Union : praktische Anwendungshinweise des EU Joint Transfer Pricing Forum
Die Arbeiten der IFA zur internationalen Gewinnabgrenzung und das Problem der "unitary taxation"
Die Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
Die Besteuerung internationaler Geschäftstätigkeit deutscher Banken
Die Bestimmung des Dotationskapitals bei Versicherungsbetriebsstätten gemäss BsGaV
Die Betriebsstätte in der Praxis des internationalen Steuerrechts
Die Betriebsstätte in der Praxis des internationalen Steuerrechts
Die Dienstleistungen im internationalen Konzern und ihr Entgelt in Form von Konzernumlagen und Einzelabrechnungen
Die Ermittlung der Bemessungsgrundlage von Amount A und die formelhafte Gewinnzuordnung
Die Fehlentwicklungen bei der Vertreterbetriebsstätte = The dependent agent permanent establishment is headed on the wrong track
Die Folgen der Einführung des AOA für den Steuerpflichtigen : im Spannungsfeld zwischen internationaler Genese und nationaler Umsetzung
Die Gewinnabgrenzung bei Vertreterbetriebsstätten
Die Gewinnermittlung der Geschäftsführungsbetriebsstätte
Die Gewinnermittlung nach Par. 4 Abs. 3 EStG - ihre Darstellung und die Problematik beim Übergang zum und vom Vermögensvergleich
Die Gewinnermittlung nach dem Richtlinienvorschlag über eine gemeinsame konsolidierte Körperschaftsteuerbemessungsgrundlage : Vergleich mit der Gewinnermittlung nach dem HGB, EStG und den IFRS
Die Gewinnzurechnung zu Betriebsstätten im Recht der Doppelbesteuerungsabkommen
Die Gewinnzurechnung zwischen Stammhaus und Betriebsstätte nach dem "Authorized OECD Approach" : wichtige Begriffe im kurzen Überblick
Die Prüfung der internationalen Gewinnabgrenzung nach der "Schiedsstellenkonvention" der EU
Die Umsetzung des "AOA" bei Bau- und Montagebetriebsstätten im deutschen Aussensteuergesetz = Implementation of the Authorized OECD Approach for construction PEs into German tax law
Die Vermeidung der Doppelbesteuerung und das Problem der Doppelberücksichtigung
Die Wertpapierleihe im Steuer- und Unternehmensrecht (Teil 2)
Die Zurechnung von Einkünften unter dem Aspekt der Zwischenschaltung einer im Ausland ansässigen Kapitalgesellschaft
Die abkommensrechtliche Aufteilung von Unternehmensgewinnen zwischen den beteiligten Vertragsstaaten
Die finale Betriebsstättengewinnaufteilungsverordnung (BsGaV) : Anwendung des Authorized OECD Approach in Deutschland
Die finalen Verwaltungsgrundsätze Betriebsstättengewinnaufteilung : die deutsche Auslegung des Authorized OECD Approach
Die geplanten Änderungen in Paragr. 1 AStG : Referentenentwurf des JStG 2013 durch das BMF
Die italienische Betriebsstätte eines offenen Immobilienfonds - Anforderungskriterien und Zurechnungsfragen nach italienischem und internationalem Steuerrecht
Die missglückte Repräsentanz - im Fokus der französischen Steuerfahndungsprüfung
Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
Die neuen Regeln der Betriebsstättenbesteuerung in Italien : Umsetzung des AOA und Möglichkeit verbindlicher Auskünfte
Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal
Different methods of attributing profits to agency PEs
Digital business and corporate income taxation : what's value creation got to do with it?
Digital economy : new profit allocation and nexus approach
Digital economy and profit allocation : the application of the profit split method to the value created by a "significant digital presence"
Digital taxation in Europe : state of play
Digitalization of traditional business models : transfer pricing implications of business restructurings
Director of Income Tax v M/S Nokia Networks Oy and related appeals : ITA 512 of 2007 and related appeals
Discussion draft of the report on the attribution of profits to a permanent establishment : part IV (insurance)
Discussion draft on a new Art. 7 of the OECD Model Convention
Discussion draft on the attribution of profits to a permanent establishment : part I (general considerations)
Discussion draft on the attribution of profits to permanent establishment
Discussion draft on the attribution of profits to permanent establishments (PEs) : part II (banks)
Discussion draft on the attribution of profits to permanent establishments (PEs) : part III (enterprises carrying on global trading of financial instruments)
Dispute resolution and PE in the EU context
Disruptive profit allocation methods for disruptive businesses?! (part 1)
Disruptive profit allocation methods for disruptive businesses?! (part 2)
Distributive profit allocation rules : a new approach for an old problem
Domestic attribution of income and taxation of international entertainers and sportspersons : theory and practice of art. 17 OECD Model Convention
Doppelte Verlustberücksichtigung und Gemeinschaftsrecht - am Beispiel der Betriebsstättengewinnermittlung
Draft OECD Model Tax Treaty Update includes PE threshold alternative, arbitration
Draft rules proposed by India on profit attribution to permanent establishment : an analysis
Drawing an analogy between mineral mining and data mining for taxing the digital economy
Dutch decree : guidance on the attribution of profits
Dutch guidance on the attribution of profits to PEs
Dutch innovation box decree confirms transfer pricing analogy
E-commerce_Tax@HongKong : introduction and identification of issues : part I
E-commerce_Tax@HongKong : introduction and identification of issues : part II
Earnings and profits : the international aspects
Einheitsbilanz - (k)ein erstrebenswertes Ziel? - Zeit für ein alternatives Konzept
Einkommenszurechnung in Organschaftsfällen
Einkünftezurechnung zu Auslandsbetriebsstätten = Allocation of profits to foreign permanent establishments
El derecho tributario actual : innovaciones y desafíos
El impuesto sobre sociedades en España y su engarce con el sistema de tributación internacional sobre los beneficios en el contexto de la globalización
Electronic commerce and transfer pricing
Enhancing the group interest in transfer pricing analysis
Enige internationaalrechtelijke, fiscale aspecten van het Wetsvoorstel titel 7.13 BW
Entwurf der Verwaltungsgrundsätze zur Betriebsstättengewinnaufteilung (VWG BsGa)
Erste Praxiserfahrungen mit dem Authorised OECD Approach
Essays on tax treaties : a tribute to David A. Ward
Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy
Europese Commissie publiceert belastingagenda
Evaluating the arm's-length price of financial guarantees : a review of the OECD framework
Evolution of APA regime
Exempting foreign branch income and the active income requirement
Fairly odd : Belgium's new fairness tax
Fearful symmetry : the attribution of profits "in each Contracting State"
Festschrift für Jürgen Lüdicke
Festskrift till Robert Påhlsson
Fictieve winsttoerekening in het kader van de fiscale eenheid
Final mix
Financial services institutions : dramatic changes regarding the treatment of permanent establishments
Fiscale winstsplitsing : academisch proefschrift ter verkrijging van de graad van doctor in de rechtsgeleerdheid aan de Universiteit van Amsterdam, op gezag van de Rector Magnificus dr. M.W. Woerdeman, hoogleraar in de Faculteit der geneeskunde, in het openbaar te verdedigen in de aula der Universiteit op vrijdag 24 april 1959 des namiddags te 4 uur
Fiscalidad de los precios de transferencia (operaciones vinculadas)
Fiscalidad de los precios de transferencia (operaciones vinculadas)
Five core problems in the attribution of profits to permanent establishments
Flow-through holding companies in light of the Parent-Subsidiary Directive : the thin line between tax planning and tax abuse
France asserts PE in commissionaire structures again
Freistellung von Gründungskosten einer festen Einrichtung? = Tax exemption for start-up costs of a fixed base?
French Supreme Administrative Court finds taxpayer in ValueClick case used an agency permanent establishment to sell online advertising services in France through local subsidiary
From arbitration to zero withholding : a primer on the Canada-U.S. treaty protocol
Functional analysis goes before the French Supreme Administrative Court : a short-term win for the taxpayer, long-term uncertainty for the future
Fundamentals of transfer pricing : general topics and specific transactions
Geen specifieke regelgeving op het gebied van de internationale winstallocatie. Verslag van de bijeenkomst van de Vereniging voor Belastingwetenschap van 12 december 1987
Generalthema II des IFA-Kongresses 2006 in Amsterdam : Gewinnabgrenzung bei Betriebsstätten
Generalthema II des IFA-Kongresses 2006 in Amsterdam : Gewinnabgrenzung bei Betriebsstätten
Gently down the stream : BEPS, value theory and the allocation of profitability along global value chains
Geplante Änderungen des OECD-Kommentars zu Art. 9 OECD-MA - Abgrenzung von Gewinnzuordnung und Einkünfteermittlung
German tax authorities implement the AOA
Germany's new rules on profit allocation to insurance PEs
Germany's proposed PE laws
Germany-Japan tax treaty - possible implications for PE profit allocation
Gewinnabgrenzung bei Vertreterbetriebsstätten
Gewinnabgrenzung nach dem Authorised OECD Approach (AOA)
Gewinnabgrenzung und Gewinnermittlung im DBA-Recht = Attribution and allocation of profits in tax treaty law
Gewinnabgrenzung zwischen Stammhaus und Betriebsstätte - Neue Entwicklungen auf Ebene der OECD unter besonderer Berücksichtigung des E-Commerce
Gewinnabgrenzung zwischen Stammhaus und ausländischer Betriebsstätte. Eine Entgegnung zu den Thesen von Beiser
Gewinnermittlung für Betriebsstätten in Russland : die Ermittlung des Betriebsstättengewinns nach russischem Recht
Gewinnermittlung und Gewinnabgrenzung bei Verbringung von Wirtschaftsgütern zwichen Betriebsstätten im Internationalen Steuerrecht
Global Transfer Pricing Conference 2019 : transfer pricing developments around the world
Global Transfer Pricing Conference 2020 : transfer pricing developments around the world
Global enterprise taxation (GET)
Global enterprise taxation (GET) may be hard to get, but it should be the future : comments to Bellingwout's paper
Global tax policy - what is the best alternative uncoordinated unilateral tax measures?
Global trading : an adventure in financial markets and instruments
Global trading : some comments on the Canadian transfer pricing practice and on Part III of the OECD's study of profit attribution to permanent establishments
Global transfer pricing conference "Transfer pricing in a post-BEPS world"
Grenzüberschreitende Ergebnisabgrenzung: Verrechnungspreise, Konzernumlagen, Betriebsstättengewinnermittlung - Bestandsaufnahme und Neuentwicklungen
Grundsatzprobleme der Betriebsstättengewinnermittlung = Basic problems of profit allocation in permanent establishments
Grundzüge der Gewinnermittlung im französischen Steuerrecht
Guidance issued on profit attribution to permanent establishments
Harmonisation of the European tax base - inevitable or impossible?
Harmonisierung der steuerlichen Gewinnermittlung in der EU - Überlegungen zur Konzeption von Rückstellungen in einer gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage
Head office : permanent establishment profit allocation
Het Nullsummenspiel, des keizers baard en de authorised OECD approach
Hong Kong : source of profits - (I) Source of profits revisited : an analysis
Hong Kong : source of profits - (II) where do profits arise : a commentary
Hong Kong : source of profits - (III) Reactions of IFA members in Hong Kong
Hong Kong's handover : the Privy Council's last (unhelpful) word on the source of profits
Hong Kong's source principle established by the Privy Council
How fixed is a permanent establishment?
How to attribute profits to an agency PE
How unified is the OECD's Unified Approach?
Høyt skattet: festskrift til Frederik Zimmer
ICT and profit allocation within multinational groups
ING DIRECT and others v Central Court of Economic and Administrative Matters : SAN 2995/2015, recurso no 281/2012
If you have a PE, is it all about TP?
Impact of international changes to Hong Kong and its reaction
Implementing OECD PE profit allocation in Germany : an overview of proposed changes
In der Kürze liegt die Würze? BMF, Schreiben v. 17.12.2019 zu Betriebsstätten ohne Personalfunktionen
India : double tax avoidance agreement permitting deduction of interest payments in the case of banks
India : from issue to resolution
India : profit attribution to permanent establishments
India's new profit attribution proposal and the arm's-length standard
India: landmark outsourcing ruling in Morgan Stanley case
Industry guide : financial services
Intangible transactions and profit allocation in the semiconductor industry
Intangible-related profit allocation within MNEs based on key DEMPE functions : selected issues and interaction with Pillar One and Pillar Two of the digital debate
Interestlasten vaste inrichtingen : verschillen tussen jurisprudentie en OESO-rapport 2008
Internal interest dealings for financial and non-financial enterprises and Art. 7 of the OECD Model Tax Convention
International and cross-border taxation in New Zealand
International company taxation : an introduction to the legal and economic principles
International profit allocation, intangibles and sales-based transactional profit split
International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
International tax planning and electronic commerce
International tax update
International taxation of banking
International taxation of permanent establishments : principles and policy
Internationale Erfolgsabgrenzung bei Betriebsstätten : Der neue Betriebsstättenbericht der OECD
Internationale Gewinnabgrenzung bei Betriebstätten und nationale Gewinnermitlungsvorschriften im Lichte aktueller Entwicklungen bei der OECD
Internationale Gewinnabgrenzung bei der Geschäftstätigkeit über Betriebstättenstrukturen : eine betriebswirtschaftliche Analyse im Kontext europäischer und internationaler Harmonisierungsbestrebungen
Internationale winstallocatie (2) : bespreking van het rapport van de Commissie ter bestudering van de internationale winstallocatie
Internationale winstallocatie : rapport van de Commissie tot bestudering van de juridische en economische aspecten van de voorrechten van de fiscus
Internationale winstallocatie : verslag van het symposium gehouden te Maastricht op 27 oktober 1995
Internationalization of Portuguese companies : what is the current best corporate structure?
Interpretation of Article 7 of the OECD Model, permanent establishment financing and other dealings
Intra-bank loans : determining a branch's business profits under Article 7 of the OECD Model
Introduction of the Authorised OECD Approach into Japanese domestic law
Introduction to transfer pricing
Irish Bank Resolution Corporation Limited (In Special Liquidation) v The Commissioners for Her Majesty's Revenue and Customs : is it permissible to use a hypothetical balance sheet in computing branch profits?
Irish Bank Resolution Corporation Ltd and another v Revenue and Customs Commissioners : [2019] UKUT 277 (TCC)
Irish Bank Resolution Corporation Ltd and another v Revenue and Customs Commissioners : [2020] EWCA Civ 1128
Is the OECD's Unified Approach proposal a step in the right direction?
Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority?
Issues applying Mexico's new anti-deferral regimes
Italian ruling on attribution of profits to permanent establishments
Italian tax consequences of permanent establishments
Japan : proposed reform could affect US MNCs with Japanese PEs
Judicial overrides of double tax conventions : the case of a permanent establishment
KStR-Wartungserlass 2021 - Aktuelles aus der Unternehmensbesteuerung
Kann eine Digitalsteuer sämtliche Probleme nach der COVID-19-Krise lösen?
Kapitaalallocatie aan de vaste inrichting
Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt : cross-border loss relief
L'attribution du revenu en droit fiscal suisse et international
La atribución de beneficios al establecimiento permanente de agencia : ¿una reconsideración del criterio arm's lenght [i.e. length]?
La exención de los dividendos de fuente extranjera en el impuesto sobre sociedades
La tassazione del reddito transnazionale nell’era digitale
La tributación de los beneficios de las empresas digitales : soluciones desde la (re)interpretación del concepto de establecimiento permanente y desde su enmienda. Un análisis comparado vis à vis de las propuestas de la OCDE y la Comisión Europea
Le novità del transfer pricing
Legal ownership versus economic substance : OECD perspectives and practical approaches
Liber Amicorum Jacques Malherbe
Location-specific advantages : modified application of the arm's length principle in a knowledge-based economy
Maatregelen voor belastingheffing digitale economie
Making Pillars 1 and 2 effective
May a server create a permanent establishment? Reflections on certain questions of principle in light of a Swedish case
McDonald's state aid investigation : what the European Commission got wrong
Minimum winstbelasting voor multinational
Mixing it up
Model Tax Convention : attribution of income to permanent establishments
Montagebetriebsstätten
More guidance needed on PE threshold issues
Morgan Stanley : issues regarding permanent establishments and profit attribution in light of the OECD view
Multinational firm theory and international tax law : seeking coherence
Multinational groups and PE issues
NatWest case
NatWest decision prevents IRS adjustments of US branch's interest deductions : impact on capital allocation
National Westminster Bank plc v United States of America : No 95-758T
Netherlands : allocation of assets to a permanent establishment and the OECD discussion drafts
Netherlands : case law on the determination of profits of permanent establishments of insurance companies
Neue Rechtsentwicklungen bei der Betriebsstätte nach Abkommensrecht
Neue niederländische Verwaltungsgrundsätze zur Gewinnabgrenzung bei Betriebsstätten : Erlass zur Anwendung des AOA v. 14.6.2022
Neues zur Betriebsstättengewinnermittlung
New Temporary Regulations fundamentally alter operation of Par. 304 and the application of Par. 1248
New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
New developments on permanent establishments
New era for dependent agent PEs in Germany?
New profit attribution rules for construction and exploration permanent establishments
New rules on allocation of profits to permanent establishments in Russia : threat or opportunity?
New rules on the attribtion of profits to permanent establishments
New taxing right in the Unified Approach: old wine in a new bottle
Nondiscrimination in the international tax context : a look at OECD Model article 24
Nuevo régimen fiscal de las operaciones vinculadas : valoración, documentación y supuestos prácticos
OECD Discussion Draft : additional guidance on the attribution of profits to permanent establishments
OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?
OECD Unified Approach leaves market jurisdictions out in the cold
OECD adopts final report on PEs, applies "authorized approach" to dependent agents
OECD buried under avalanche of Pillar 1 tax reform comments
OECD discussion draft on the attribution of profits to permanent establishments : representations of KPMG's worldwide banking tax practice
OECD guidance doesn't resolve fundamental issue for attribution of profits to permanent establishment
OECD issues revised commentary draft to Model Treaty on PE profit attribution
OECD project on Attribution of Profits to Permanent Establishments : an update
OECD revised discussion draft on attribution of profits to a PE : commentary and Canadian implications
OECD supports 'functionally separate entity' approach in revised draft of part I on attributing profits to PEs
OECD to amend Model Treaty Commentary on permanent establishment income attribution
OECD updates PE income allocation project
OECD veröffentlicht neue Gewinnverteilungsregelungen für digitale und konsumentenorientierte Unternehmen : OECD legt am 12.10.2020 ein neues Konsultationspapier ("Pillar One Blueprint") für die Weiterentwicklung der internationalen Unternehmensbesteuerung vor
OECD weighing extensive input on digital economy tax proposals
OECD's work on the economy : impact far beyond the digital economy
OECD: Reform der internationalen Unternehmensbesteuerung : die Folgen der Digitalisierung - ein Etappenziel auf dem Weg zu einer neuen globalen Steuerordnung?
OESO-plan voor belasting van digitale economie
Offshore services performed by partnership taxable in India
Om OECD's BEPS-prosjekt, et feilslatt internasjonalt skattesystem og mangel pa godt alternativ - en kommentar til professor Ole Gjems-Onstad i SR 2016 s. 2
On the source and taxation of royalties in Hong Kong
Ontwikkelingen inzake renteaftrek op een lening tussen een ondernemingen en haar vaste inrichting
Ontwikkelingen op het gebied van de toerekening van winsten aan vaste inrichtingen van banken
Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid granted under tax rulings fixing the attribution of profits to permanent establishments in Ireland
Opnieuw complicaties bij de toepassing van de premiebreukmethode onder het verdrag Nederland-Zwitserland
Opnion statement FC 1/12019 : CFE response to the OECD Consultation Document : Addressing the tax challenges of the digitalisation of the economy
Outsourcing providers need efficient tax structures to prosper
PEs & the OECD - part 1 : OECD report into the attribution of profits to permanent establishments - has the landscape been made any clearer?
PEs & the OECD - part 2 : OECD report into the attribution of profits to permanent establishments - is the position any more certain?
PEs: Australian Treasury having second thoughts
Partnership taxation
Partnership taxation
Pastures new
People functions redux : a new approach to profit-splitting factors
People functions redux, part II: value-driven profit apportionment
People mean profits
Permanent establishment and transfer pricing : two sides of the same coin?
Permanent establishment concept - an Indian perspective
Permanent establishment in the Middle East : potential taxation for an office that doesn't exist?
Permanent establishment profit attribution : United Kingdom Courts examine the "authorised OECD approach"
Permanent establishment regulations for banks and insurers
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Permanent establishments and allocation questions pertaining to them - judgements of the Norway Supreme Court
Permanent establishments and force of attraction : some implications of TD Securities, in general and from an Indian perspective
Permanent establishments associated with business restructurings : Spanish Supreme Court decision of 12 January 2012
Permanent establishments claim their share of profits : does the taxman agree?
Permanent establishments in international and EU tax law
Permanent establishments, enterprises and the capital allocation approach
Pillar 1 as a ticket to a fairer taxation for low- and middle-income countries
Pillar 2 : not your traditional PE
Pillars One and Two : global tax reform
Possible implications for PE profit allocation following the conclusion of negotiations on Germany's new tax treaty with Japan
Practical problems in European and international tax law : essays in honour of Manfred Mössner
Preventing the artificial avoidance of permanent establishment status, Action 7 - 2015 final report
Principles and practice of double taxation agreements : a question-and-answer approach
Private equity funds, permanent establishments and Italian operations
Problemas de tributación internacional en Iberoamérica : una visión desde los diez años del OITI
Problems of transfer pricing and possibilities for simplification
Profit allocation based on scarcity value : a new factor for taxing intra-group services where they create value
Profit allocation based on scarcity value : a new factor to tax intra-group services where their value is created
Profit allocation in digital businesses
Profit allocation in the pharma industry - who wants a slice of the tax pie?
Profit allocation within MNEs in light of the ongoing digital debate on Pillar I : a "2020 Compromise"?
Profit attribution to Indian PE : treading a different path
Profit attribution to a construction permanent establishment : a numerical case study
Profit attribution to a fixed place permanent establishment : case study - showroom
Profit attribution to dependent agent permanent establisments in a post-BEPS era
Profit attribution to permanent establishments : a tax treaty perspective on the "single taxpayer" approach
Profit shifting and certainty on allocation of intangibles
Prospects for taxation of the digital economy between "tax law and new economy" and "tax law of the new economy"
Putting the Indian equalisation levy in tax treaty context
Quantifying, attributing additional profit from location savings
Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution
Quo vadis Verrechnungspreise - die OECD auf Abwegen? Der Entwurf zur "Säule 1" v. 9.10.2019
Raportul OCDE privind atribuirea profiturilor catre sedii permanente : comentarii si perspective
Re Bayerische Hypo und Vereinbank AG : No. 344990
Re Japanese taxation of internet sales : Heisei 27 (2015) No 222
Recent developments in the area of permanent establishment
Recent developments regarding allocation of profit to permanent establishments of banks
Regulations provide further guidance on the application of the Authorized OECD Approach to the attribution of profit to permanent establishments
Reimagining international taxation : navigating through the crises of pandemic, lack of consensus and retrospective taxation
Remarks on the future prospects of the OECD/G20 programme of work : profit allocation (Pillar One) and minimum taxation (Pillar Two)
Report on the attribution of profits to permanent establishments : 17 July 2008
Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010
Report on the attribution of profits to permanent establishments : parts I (general considerations), II (banks) and III (global trading) : December 2006
Rethinking the arm's length principle and its impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10 : nothing changed but the change?
Revealing a disguise tax harmonization through State aid Control : the need for a selectivity analysis in line with EU Law
Revised guidance on the application of the transactional profit split method : evolution or revolution?
Revised transfer pricing guidelines
Risiken der Besteuerung der digitalen Wirtschaft nach "Säule 1" : Handlungsbedarf des deutschen Gesetzgebers
Rolls-Royce plc v Director of Income Tax (International Taxation) and related appeals : ITA 493/2008 and related appeals
Rolls-Royce plc v Director of Income Tax : ITA nos 1496-1501/Del/2007
Routinedienstleistungen im Baugewerbe - Besonderheiten bei der Betriebsstättengewinnabgrenzung
RuSt 2017: Highlights aus dem Workshop "Internationales Steuerrecht"
SWI-Jahrestagung : Gewinne eines österreichischen Gesellschafters aus einer slowakischen K.S. = SWI Conference : Profits of an Austrian shareholder from a Slovakian K.S
Sales-based apportionment of profits
Samsung District Tax Office v Holiday Leisure and Resorts Promotions Inc : 2017Du72935
Schweizer Finanzierungsbetriebsstätte: Rechtfertigt der AOA eine Änderung der Verwaltungpraxis? = Austrian tax administration challenges Swiss finance branch: does the AOA justify a change of the administrative practice?
Second thoughts on the OECD Model's revised draft business profits article
Selectivity in State aid law and the methods for the allocation of the corporate tax base
Separate entity approach in German tax law
Significant people functions and functional ownership: the new motto in transfer pricing
Slicing the pie - a quantitative value chain analysis
Slicing the shadow : OECD consultation highlights profit allocation difficulties
Sodirep Textiles SA-NV : no 12DA00907
Some comments on the attribution of profits to the digital permanent establishment
Some special aspects of foreign source profits and losses in corporate income taxation
Sonderregelungen für Banken im Entwurf der Verwaltungsgrundsätze Betriebsstättengewinnaufteilung : Abweichungen vom OECD-Betriebsstättenbericht
Source taxation and the OECD project on attribution of profits to permanent establishments
Spain: Supreme Court decision
Spotlight on budget 2020
State aid : the general court decision in Apple
Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 2

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