Scandone, Francesco Saverio
Dispute resolution and PE in the EU context Electrónico / Francesco Saverio Scandone and Umberto Lorenzi .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article starts with the analysis of a case of potential double taxation deriving from a tax audit on a dependent agent permanent establishment. Next, it discusses the unilateral and bilateral procedures on dispute resolution to avoid double taxation, and whether and how the EU Directive on Dispute Resolution will address such issue.
PRECIOS DE TRANSFERENCIA
ESTABLECIMIENTO PERMANENTE
DOBLE IMPOSICION
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
UNION EUROPEA
Lorenzi, Umberto
International Transfer Pricing Journal 1385-3074 v. 27, n. 1, January 2020, p. 64-70
Dispute resolution and PE in the EU context Electrónico / Francesco Saverio Scandone and Umberto Lorenzi .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article starts with the analysis of a case of potential double taxation deriving from a tax audit on a dependent agent permanent establishment. Next, it discusses the unilateral and bilateral procedures on dispute resolution to avoid double taxation, and whether and how the EU Directive on Dispute Resolution will address such issue.
PRECIOS DE TRANSFERENCIA
ESTABLECIMIENTO PERMANENTE
DOBLE IMPOSICION
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
UNION EUROPEA
Lorenzi, Umberto
International Transfer Pricing Journal 1385-3074 v. 27, n. 1, January 2020, p. 64-70