Cargando…
Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions /
This publication discusses the most important issues and recent developments related to the attribution of profits to permanent establishments. Starting with an in-depth analysis on the commonalities and differences between the profit attribution provisions in modern double tax treaties (ie Art 7 AO...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Wien :
Linde,
2020.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000Ii 4500 | ||
|---|---|---|---|
| 001 | EBSCO_on1150233661 | ||
| 003 | OCoLC | ||
| 005 | 20231017213018.0 | ||
| 006 | m d | ||
| 007 | cr ||||||||||| | ||
| 008 | 200415s2020 au ob 101 0 eng d | ||
| 040 | |a YDX |b eng |e rda |c YDX |d N$T |d OCLCF |d OCLCO |d YDX |d OCLCO |d LUU |d OCLCQ | ||
| 019 | |a 1158045146 | ||
| 020 | |a 3709410568 |q electronic book | ||
| 020 | |a 9783709410561 |q electronic book | ||
| 035 | |a (OCoLC)1150233661 |z (OCoLC)1158045146 | ||
| 050 | 4 | |a K4475 |b .A88 2020 | |
| 082 | 0 | 4 | |a 341.751 |2 23 |
| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a Attribution of profits to permanent establishments : |b current developments, relevant issues and possible solutions / |c edited by Michael Lang, Alfred Storck, Raffaele Petruzzi. |
| 264 | 1 | |a Wien : |b Linde, |c 2020. | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references and index. | ||
| 588 | |a Description based upon online resource; title from PDF title page (viewed February 1, 2022). | ||
| 505 | 0 | |a Introduction to the attribution of profits to permanent establishments / |r Buriak, S. |r Holzinger, R. |g ; p. 3-22 | |
| 505 | 0 | |a Art 7 AOA vs Art 9 OECD/UN Models / |r Holzinger, R. |g ; p. 23-46 | |
| 505 | 0 | |a Profit attribution to PEs and PE exemptions (Art 5 para 4) / |r Bendlinger, S. |g ; p. 59-86 | |
| 505 | 0 | |a Art 7 AOA vs Art 9 OECD/UN Models -- panel discussion / |r Screpante, M. |g ; p. 47-58 | |
| 505 | 0 | |a Profit attirbution to PEs and PE exemptions (Art 5 para 4) -- panel discussion / |r Riedl, M. |g ; p. 87-98 | |
| 505 | 0 | |a Profit attribution to agency PEs (Art 5 para 5 and 6) / |r Marti´n Jime´nez, A. |g ; p. 99-138 | |
| 505 | 0 | |a Profit attribution to agency PEs (Art 5 para 5 and 6) -- panel discussion / |r Capristano Cardoso, G. |g ; p. 139-152 | |
| 505 | 0 | |a Profit attribution to 'significant economic presence' and the Market State / |r De Baets, S. |r Smolkowska, A. |g ; p. 153-192 | |
| 505 | 0 | |a Profit attribution to 'significant economic presence' and the Market State -- panel discussion / |r Dziwin´ski, K.A. |g ; p. 193-206 | |
| 520 | |a This publication discusses the most important issues and recent developments related to the attribution of profits to permanent establishments. Starting with an in-depth analysis on the commonalities and differences between the profit attribution provisions in modern double tax treaties (ie Art 7 AOA vs Art 9 OECD/UN Models), it further deals with topics such as profit attribution to PEs and PE exemptions (Art 5 para 4), profit attribution to agency PEs (Art 5 para 5 and 6), and profit attribution to a "significant economic presence" and to market states. This book is based on the outcomes of the presentations and discussions held during the WU Transfer Pricing Symposium that took place in October 2019 at the WU Vienna University of Economics and Business. The authors, apart from providing a theoretical background to the discussed issues, also present case studies that show how certain issues can be approached in practice. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Double taxation |v Congresses. | |
| 650 | 0 | |a Corporations |x Taxation |v Congresses. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |v Congresses. | |
| 650 | 6 | |a Double imposition |v Congrès. | |
| 650 | 6 | |a Sociétés |x Impôts |v Congrès. | |
| 650 | 7 | |a Corporations |x Taxation |2 fast |0 (OCoLC)fst00879935 | |
| 650 | 7 | |a Double taxation |2 fast |0 (OCoLC)fst00897116 | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast |0 (OCoLC)fst00976847 | |
| 655 | 7 | |a Conference papers and proceedings |2 fast |0 (OCoLC)fst01423772 | |
| 700 | 1 | |a Lang, Michael, |d 1965- |e editor. | |
| 700 | 1 | |a Storck, Alfred |e editor. | |
| 700 | 1 | |a Petruzzi, Raffaele |e editor. | |
| 856 | 4 | 0 | |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2431854 |z Texto completo |
| 938 | |a YBP Library Services |b YANK |n 301212218 | ||
| 938 | |a EBSCOhost |b EBSC |n 2431854 | ||
| 994 | |a 92 |b IZTAP | ||