Permanent Establishments

Author: Ekkehart Reimer
Publisher: Kluwer Law International
ISBN: 904113123X
Size: 25.58 MB
Format: PDF, Mobi
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This publication will be shortly available online at: www.kluwerlawonline.com Permanent Establishment in Cross-Border Transactions: Law, Analysis and Compliance Strategies will consist of two parts: Part One ' PE: The Legal and Compliance ...

Taxation In A Global Digital Economy

Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409055
Size: 25.55 MB
Format: PDF, ePub, Mobi
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926 Rahul Batheja, Treaty Abuse and Permanent Establishments: Proposed
Changes to Article 5(3) and (4) of the OECD MC in: Daniel W. Blum/Markus
Seiler (eds.), Preventing Treaty Abuse (Vienna: Linde, 2016) p. 387. 927
Ekkehart Reimer/Stefan Schmid/Marianne Orell, Permanent establishments: A
domestic taxation, bilateral tax treaty and OECD perspective (Den Hague: Kluwer
Law International, 2014) p. 86 et seq.; Michael Lang/Pasquale Pistone/Alexander
Rust/Josef ...

Preventing Treaty Abuse

Author: Daniel Blum
Publisher: Linde Verlag GmbH
ISBN: 3709408385
Size: 15.87 MB
Format: PDF, Mobi
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1572 OECD, Report on Action 7: Preventing the Artificial Avoidance of
Permanent Establishment Status, Section B, page 39, paragraph 14. 1573 OECD
, Report on Action 7: Preventing the Artificial Avoidance of Permanent
Establishment Status, Section B, page 39, paragraph 15. 1574 1575 1576 1577
1578 1579 1580 See for example, E. Reimer in: Permanent Establishments: A
Domestic Taxation, Bilateral Tax Treaty and OECD Perspective, (E. Reimer et al.
Kluwer Law 2014) at 86 ...

Base Erosion And Profit Shifting Beps

Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709407346
Size: 29.49 MB
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23 et seq. E.g. J. Goede et al., Interpretation and Application of Art. 5 (Permanent
Establishment) of the OECD Model Tax Convention: Response from IBFD
Research Staff, 66 Bull. Intl. Taxn. 6 (2012), at 317, Journals IBFD; Reimer, in
Klaus Vogel on Double Taxation Conventions, supra n. 2, Article 5, para. 287.
E.g. Storck & Zeiler, supra n. 11, at 264 et seq.; E. Reimer, in Permanent
Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD
Perspective (E. Reimer et al. eds.

The Taxation Of Permanent Establishments

Author: Radhakishan Rawal
Publisher: Spiramus Press Ltd
ISBN: 1904905455
Size: 27.77 MB
Format: PDF, Docs
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This book's principal theme is the taxation of permanent establishments, taking as its starting point the OECD (Organisation for Economic Co-operation and Development) model convention on the avoidance of double taxation, and examining how ...

Tax Treaty Interpretation

Author: Michael Lang
Publisher: Kluwer Law International
ISBN: 9041198571
Size: 62.71 MB
Format: PDF
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The relevance of the EC Treaty for the interpretation of tax treaty law - interaction
with Art. 24 OECD Model 1. Unsuccessful attempts to rely on the EC Treaty Under
Belgian domestic law, the taxable income of a foreign company with a permanent
establishment in Belgium that does not have a regular bookkeeping may be
established on the basis of lump-sum rules established by a Royal decree.24
Authors generally consider that those rules are contrary to the non-discrimination
 ...

Non Discrimination In European And Tax Treaty Law

Author: Kasper Dziurdz
Publisher: Linde Verlag GmbH
ISBN: 370940729X
Size: 10.60 MB
Format: PDF, ePub, Mobi
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Therefore, non-discrimination suggested itself as a general topic for the master theses of the full-time LL.M. program in 2014/2015. This book takes up and deals with selected issues in depth.

The Impact Of Community Law On Tax Treaties Issues And Solutions

Author: Pasquale Pistone
Publisher: Kluwer Law International
ISBN: 9041198601
Size: 79.49 MB
Format: PDF, Docs
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Several amendments have been included for the purpose of removing the term "
enterprise" from the corresponding provision contained in the OECD Model.65
Article 5 OECD Model includes (at (2) and (3)) rather detailed rules for the
purpose ... Permanent Establishment, at 463 and ff.; Pistone, P., Stabile
organizzazione ed esistenza di societci figlia residente, at 378 and ff.;
Nevertheless, Radler, A.J., Tax treaties and the internal market, at 374,
suggested to abolish agency PE in the ...

Judicial Interpretation Of Tax Treaties

Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Size: 12.40 MB
Format: PDF, Docs
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Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how ...

Tax Treaties And Domestic Law

Author: Guglielmo Maisto
Publisher: IBFD
ISBN: 9076078920
Size: 74.29 MB
Format: PDF
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“Tax Treaties and Domestic Law provides an in-depth analysis of the relationship between tax treaties and domestic law.