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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Lang, Michael, 1965- (Editor ), Storck, Alfred (Editor ), Petruzzi, Raffaele (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Wien : Linde, 2020.
Temas:
Double taxation > Congresses.
Corporations > Taxation > Congresses.
International business enterprises > Taxation > Law and legislation > Congresses.
Double imposition > Congrès.
Sociétés > Impôts > Congrès.
Corporations > Taxation
Double taxation
International business enterprises > Taxation > Law and legislation
Conference papers and proceedings
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Introduction to the attribution of profits to permanent establishments / Buriak, S. Holzinger, R. ; p. 3-22
  • Art 7 AOA vs Art 9 OECD/UN Models / Holzinger, R. ; p. 23-46
  • Profit attribution to PEs and PE exemptions (Art 5 para 4) / Bendlinger, S. ; p. 59-86
  • Art 7 AOA vs Art 9 OECD/UN Models
  • panel discussion / Screpante, M. ; p. 47-58
  • Profit attirbution to PEs and PE exemptions (Art 5 para 4)
  • panel discussion / Riedl, M. ; p. 87-98
  • Profit attribution to agency PEs (Art 5 para 5 and 6) / Marti´n Jime´nez, A. ; p. 99-138
  • Profit attribution to agency PEs (Art 5 para 5 and 6)
  • panel discussion / Capristano Cardoso, G. ; p. 139-152
  • Profit attribution to 'significant economic presence' and the Market State / De Baets, S. Smolkowska, A. ; p. 153-192
  • Profit attribution to 'significant economic presence' and the Market State
  • panel discussion / Dziwin´ski, K.A. ; p. 193-206

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