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...
Gespeichert in:
| Weitere Verfasser: | , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Wien :
Linde,
2020.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 3709410568 9783709410561 |
Internformat
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| 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 | ||
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| 337 | |a computer |b c |2 rdamedia | ||
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| 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. | ||
| 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 | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 655 | 7 | |a Conference papers and proceedings |2 fast | |
| 700 | 1 | |a Lang, Michael, |d 1965- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd |0 http://id.loc.gov/authorities/names/n92089447 | |
| 700 | 1 | |a Storck, Alfred |e editor. | |
| 700 | 1 | |a Petruzzi, Raffaele |e editor. | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-4-EBA |q FWS_PDA_EBA |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2431854 |3 Volltext |
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| 049 | |a DE-863 | ||
Datensatz im Suchindex
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| _version_ | 1816882515330203648 |
| adam_text | |
| any_adam_object | |
| author2 | Lang, Michael, 1965- Storck, Alfred Petruzzi, Raffaele |
| author2_role | edt edt edt |
| author2_variant | m l ml a s as r p rp |
| author_GND | http://id.loc.gov/authorities/names/n92089447 |
| author_additional | Buriak, S. Holzinger, R. Bendlinger, S. Screpante, M. Riedl, M. Marti´n Jime´nez, A. Capristano Cardoso, G. De Baets, S. Smolkowska, A. Dziwin´ski, K.A. |
| author_facet | Lang, Michael, 1965- Storck, Alfred Petruzzi, Raffaele |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
| callnumber-label | K4475 |
| callnumber-raw | K4475 .A88 2020 |
| callnumber-search | K4475 .A88 2020 |
| callnumber-sort | K 44475 A88 42020 |
| callnumber-subject | K - General Law |
| collection | ZDB-4-EBA |
| contents | Introduction to the attribution of profits to permanent establishments / Art 7 AOA vs Art 9 OECD/UN Models / Profit attribution to PEs and PE exemptions (Art 5 para 4) / Art 7 AOA vs Art 9 OECD/UN Models -- panel discussion / Profit attirbution to PEs and PE exemptions (Art 5 para 4) -- panel discussion / Profit attribution to agency PEs (Art 5 para 5 and 6) / Profit attribution to agency PEs (Art 5 para 5 and 6) -- panel discussion / Profit attribution to 'significant economic presence' and the Market State / Profit attribution to 'significant economic presence' and the Market State -- panel discussion / |
| ctrlnum | (OCoLC)1150233661 |
| dewey-full | 341.751 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 341 - Law of nations |
| dewey-raw | 341.751 |
| dewey-search | 341.751 |
| dewey-sort | 3341.751 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic eBook |
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| indexdate | 2024-11-27T13:29:50Z |
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| isbn | 3709410568 9783709410561 |
| language | English |
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| spelling | Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions / edited by Michael Lang, Alfred Storck, Raffaele Petruzzi. Wien : Linde, 2020. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. Description based upon online resource; title from PDF title page (viewed February 1, 2022). 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 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. Double taxation Congresses. Corporations Taxation Congresses. International business enterprises Taxation Law and legislation Congresses. Double imposition Congrès. Sociétés Impôts Congrès. Corporations Taxation fast Double taxation fast International business enterprises Taxation Law and legislation fast Conference papers and proceedings fast Lang, Michael, 1965- editor. https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd http://id.loc.gov/authorities/names/n92089447 Storck, Alfred editor. Petruzzi, Raffaele editor. FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2431854 Volltext |
| spellingShingle | Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions / Introduction to the attribution of profits to permanent establishments / Art 7 AOA vs Art 9 OECD/UN Models / Profit attribution to PEs and PE exemptions (Art 5 para 4) / Art 7 AOA vs Art 9 OECD/UN Models -- panel discussion / Profit attirbution to PEs and PE exemptions (Art 5 para 4) -- panel discussion / Profit attribution to agency PEs (Art 5 para 5 and 6) / Profit attribution to agency PEs (Art 5 para 5 and 6) -- panel discussion / Profit attribution to 'significant economic presence' and the Market State / Profit attribution to 'significant economic presence' and the Market State -- panel discussion / Double taxation Congresses. Corporations Taxation Congresses. International business enterprises Taxation Law and legislation Congresses. Double imposition Congrès. Sociétés Impôts Congrès. Corporations Taxation fast Double taxation fast International business enterprises Taxation Law and legislation fast |
| title | Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions / |
| title_auth | Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions / |
| title_exact_search | Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions / |
| title_full | Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions / edited by Michael Lang, Alfred Storck, Raffaele Petruzzi. |
| title_fullStr | Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions / edited by Michael Lang, Alfred Storck, Raffaele Petruzzi. |
| title_full_unstemmed | Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions / edited by Michael Lang, Alfred Storck, Raffaele Petruzzi. |
| title_short | Attribution of profits to permanent establishments : |
| title_sort | attribution of profits to permanent establishments current developments relevant issues and possible solutions |
| title_sub | current developments, relevant issues and possible solutions / |
| topic | Double taxation Congresses. Corporations Taxation Congresses. International business enterprises Taxation Law and legislation Congresses. Double imposition Congrès. Sociétés Impôts Congrès. Corporations Taxation fast Double taxation fast International business enterprises Taxation Law and legislation fast |
| topic_facet | 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 |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2431854 |
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